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Analyzing IACM Implementation in Indonesia's Government Internal Audit Using Mckinsey 7S Framework Pratama, Muhammad Agi; Umanto, Umanto
Eduvest - Journal of Universal Studies Vol. 5 No. 5 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i5.51183

Abstract

The capability assessment of Indonesia’s Government Internal Supervisory Apparatus (APIP) has primarily relied on the Internal Audit Capability Model (IACM) as a formal framework. However, major corruption cases persisting in institutions with high IACM levels indicate a gap between formal capability scores and the actual effectiveness of APIP in preventing corruption. This study employs a qualitative case study approach and applies the McKinsey 7S Framework to analyze organizational factors that may not be optimally captured in the current IACM assessment. The study was conducted at three government levels (central, provincial, and local) through in-depth interviews and supporting document analysis. Findings reveal that elements such as leadership style, shared values, structure, and human resource quality significantly affect APIP effectiveness, yet are underrepresented in the IACM model. This research recommends integrating the McKinsey 7S Framework into the IACM assessment process to provide a more holistic and contextually accurate representation of APIP capabilities.
Managing risks in collaborative governance environment: A literature review Adzariat, Nuriat; Pratama, Muhammad Agi; Leksmanawati, Widya
Enrichment : Journal of Management Vol. 13 No. 5 (2023): December
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i5.1794

Abstract

The post-covid is still as challenging as covid-19 era. Private and governmental organizations were required to overcome difficulties in carrying out operational activities and discovering solutions. Hence, it is crucial to utilize comprehensive approaches to ensure the continuous execution of essential public interest activities, even in limited situations. Collaborative governance is widely defined as the methods and structures for formulating policy decisions and overseeing administration in ways that serve the public interest, going beyond the limitations of public institutions. Due to the primary aim of collaborative governance significantly influencing public interests, effective and efficient results become highly crucial. Risk management on collaboration risk identification is needed to ensure accountability among public sector officials. While institutionalism studies have received considerable attention, there is a limited focus on the significance of risk management in sustaining collaborative outcomes. The purpose of this study was to review systematically the existing research addressing collaboration-related risks and exploring potential solutions. This research examines journal articles released within the past decade, covering the period from 2013 to 2023. Nevertheless, the study continues to rely on certain foundational theories from the past. This study will enable the effective resolution of the implemented solution in conducting collaborative governance as effectively and efficiently as possible which could be useful for future researchers, policymakers, and related stakeholders