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Taufik Kurrohman
Fakultas Ekonomi Dan Bisnis Universitas Jember
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Journal : International Journal of Economics, Management and Accounting

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Effectiveness of Performance of Government Internal Supervisory Apparatus (APIP) in Utilizing E-Audit Munfarida Rizky Mutamimmah; Taufik Kurrohman; Alfi Arif
International Journal of Economics, Management and Accounting Vol. 2 No. 1 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i1.396

Abstract

This study aims to determine the effectiveness of the performance of the Internal Supervisory Apparatus of the Banyuwangi Regency Government in utilizing e-audit and to determine user expectations in utilizing e-audit in the internal supervision process in Banyuwangi Regency. This study is an exploratory study using a mixed qualitative and quantitative approach. The data collection method used in this study is the triangulation method, namely data collection through interviews while testing the validity of the data to parties related to the use of e-audit. Interviews were conducted on December 2, 3, 4 and 6, 2024, which showed that the effectiveness of APIP performance in utilizing e-audit was quite effective or obtained a value of 55 out of a maximum value of 100. So that four of the five components that are indicators of effectiveness assessment still need a lot of development to be able to meet the needs and expectations of users in achieving supervisory objectives, including the preparation of PKPT, implementation, reporting and monitoring of follow-up supervision results.
Co-Authors Afif Ramadhan, Afif Agus Freddy Maradonna Agus Freddy Maradonna, Agus Freddy Alfi Arif Alfi Arif Ana Sapitri Andriana - Andriana . Andriana Andriana Angki A. Rachmat Bambang Wiyono Bayu Aprillianto Berlina Yudha Pratiwi, Berlina Yudha Bheta Sari Dewi Catur Budi Susilo, Catur Budi Dewi Ayu P Dewi Yibta Nariasih Dini Eka Permatasari Djoko Supatmoko Edi, Mohammad Elvi Sunarsih Fadilah, Maudy Arysta Farida Wahyu Ningtyias, Farida Wahyu Febri Arifiyanto, Dwi Fita Fitrianingsih Gibran Al-Hady Raksajaya Hendrawan Santosa Putra Heri Widiantoro Indriatmiko, Pungki Jamhari Jamhari Jonimar, Jonimar Kartika ., Kartika Kartika Kartika Kartika Kartika Kartono Legiran Legiran Mahendrati Dwiharja, Laksmi Maria Septiana Mentari Candrasari Mihalda, Ze Refaldi Moh. Mashudi Arif Moh. Mashudi Arif, Moh. Mashudi MS, Dewi Sartika Mulyono, Resha Dwi Ayu Pangesti Munfarida Rizky Mutamimmah Mustagis, Lailatul Fitriah Giyasul Nabiqa, Shalma Nining Ika Wahyuni Novi Wulandari Novi Wulandari Nurlita, Sindi Oksidelfa Yanto Oktaviani, Siska Aprilia Pangesti Mulyono, Resha Dwi Ayu Pramesti Widyayanti Rahma Safitri Rahmadhani, Tika Rendita Dwibarto Rico Januar Sitorus Risca Kurniasari Agus Sugiono Rofi Nur Ariffadia Rohmat , Rohmat Safitri, Syifa Samuel Soewita Sanusi Sanusi Sardo Afrizal Hasugian Sella Triamami Setyawati, Dewi Siddiq Mirza, Amirul Siswanto , Siswanto Siti Ainul Wida Sofwan, Edi Sudarno Sudarno Syarah Widia Islamiati Rustawa Theresia Susetyarsi Tri Candra Setiawati Tutus Julantika Tutus Julantika Wasito Wasito WULAN PURNAMASARI, WULAN Yuhemy Zurizah Yunindyawati Yunindyawati