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All Journal Jurnal Reviu Akuntansi dan Keuangan Signifikan : Jurnal Ilmu Ekonomi Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Riset Akuntansi dan Keuangan Indonesia Jati: Jurnal Akuntansi Terapan Indonesia Owner : Riset dan Jurnal Akuntansi Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Trisakti Journal Research of Social Science, Economics, and Management E-Jurnal Akuntansi
Dyah Setyaningrum
Accounting Department, Universitas Indonesia, Jakarta, Indonesia
Economics, Econometrics & Finance Environmental Science

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EVALUASI PERAN APARAT PENGAWAS INTERN PEMERINTAH DALAM MANAJEMEN RISIKO PADA INSPEKTORAT KEMENTERIAN X Sembiring, Hiasinta Florentina; Dyah Setyaningrum
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.18934

Abstract

This study aims to evaluate the role of Government Internal Supervisory Apparatus in risk management at the Inspectorate of Ministry X, in accordance with applicable regulations. This research was conducted at Inspectorate of Ministry X, with a qualitative method through a case study approach. The data collection methods adopted in this study include document analysis, survey, and interviews. The results showed that The Inspectorate of the Ministry of X as Government Internal Supervisory Apparatus has not carried out its core role in implementing Enterprise Risk Management in accordance with the Institute of Internal Auditors Position Paper: The Role of Internal Auditing in Enterprise-Wide Risk Management. Core roles relate to providing objective assurance on the appropriateness and effectiveness of risk management. Other additional roles that may be carried out with adequate consideration have also not been fully implemented such as maintaining and developing the Enterprise Risk Management framework; devepoling risk management strategy for Board approval; and consolidated reporting on risk. While the roles that are not allowed to be carried out in Enterprise Risk Management are not carried out by internal auditors to maintain objectivity and independence when providing assurance services and consulting services. This research is expected to be an input to analyze the role of Government Internal Supervisory Apparatus in risk management at the Ministry of X. For other Government Agencies, this research is expected to be a reference for evaluating the appropriateness of Government Internal Supervisory Apparatus's role in risk management. For academics, the results of this study are expected to be used in subsequent studies to add insight and additional sources of information in conducting further research with a similar theme. This research has not conducted benchmarking with other government agency internal auditors regarding best practices in implementing Government Internal Supervisory Apparatus's role in risk management.
Evaluation of the Implementation of APIP Inspectorate General of the Kemendikbudristek Roles in Risk Management of Y Social Aid Program Wahyu Kartika Wijayanti; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 8 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i08.p03

Abstract

This research is conducted to evaluate the implementation the role of the Kemendikbudristek Government Internal Supervisory Apparatus (APIP) in the implementation of risk management for the Y Social Aid Program. The research was conducted using a qualitative method with a case study approach on the supervisory activities of APIP in the Y Social Aid Program from 2021 to 2024. Research data was collected through questionnaires, interviews, and document reviews, and then evaluated based on relevant regulations on risk management applicable in government institutions. The results showed that the Kemendikbudristek's APIP has not adequately performed its role in Y Social Aid Program risk management, and has not been able to provide a sufficient assurance on the implementation of risk management. Research on the implementation of the APIP's role in risk management in overseeing government social assistance programs is still rare, and thus can contribute to the risk management of government social assistance programs.
Analysis of Internal Control over Financial Reporting on Inventory Accounts: A Case Study at Institution X Ni Luh Putu Ayu Priscilla Wirantika Putri; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p02

Abstract

The implementation of Internal Control over Financial Reporting (PIPK) at Institution X from 2022 to 2024 was deemed effective, yet it does not fully reflect the actual condition, as repeated audit findings from the Audit Board of the Republic of Indonesia (BPK RI) revealed weaknesses in inventory internal control. This indicates that the PIPK design remains suboptimal and requires further analysis in accordance with Minister of Finance Regulation (PMK) Number 17 of 2019. This study employed a qualitative case study approach through document analysis and semi-structured interviews with eight internal respondents and two from the Institution of Finance, using data triangulation to strengthen validity. The results show that the inventory financial reporting process is not fully documented and that risk identification remains limited to areas with existing control tests. Therefore, an integrated flowchart between financial reporting and inventory management, along with extended risk identification, is needed to strengthen the PIPK design. This study contributes by proposing a regulation-based PIPK design to enhance the effectiveness of PIPK and the accountability of financial reporting.   
Evaluating Governance, Risk, and Control in APIP Capability: A Case of Regency X Inspectorate Ainun Putri; Dyah Setyaningrum
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p08

Abstract

The 2023–2024 APIP Capability Assessment showed that the Inspectorate of Regency X achieved Level 3, indicating progress in GRC assurance components. However, BPKP’s evaluation of SPIP maturity, representing GRC assurance, revealed a decline. This study investigates this inconsistency by evaluating the implementation of governance, risk, and control (GRC) in the Inspectorate of Regency X based on BPKP Regulation No. 8 of 2021. A qualitative method was applied through document review and interviews, analyzed using content and thematic analysis. The findings show that GRC implementation is not fully aligned with regulatory stages, with eight stages achieved and eight partially fulfilled. Four major themes emerged: the role of BPKP, understanding among regional apparatus organizations, risk registers, and working instruments. The study concludes that while APIP capability shows improvement, it is not yet fully reflected in GRC implementation, emphasizing the need for stronger integration between assurance and governance mechanisms. Keywords : GRC; APIP Capability; Evaluation
CAN GOOD GOVERNANCE ENHANCE LOCAL GOVERNMENT PERFORMANCE? Rafrini Amyulianthy; Ruhaini Muda; Jamaliah Said; Dyah Setyaningrum; Harnovinsah Harnovinsah
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 7 No 1 (2023): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2023.v7.i1.5231

Abstract

The first objective of this study is to examine the effect of audit results on the local government performance. Secondly is examining the moderating role of good governance on the relationship between audit results and local government performance. This study collected 536 local governments data from 134 local authorities in Indonesia from 2016 to 2019. The data employed for audit results were extracted from findings and rectification of audit reports. For the Good Governance, this study develops the Good Governance Principles index by mapping the data taken from Evaluation of Local Government Performance by the Ministry of Home Affairs RI with IGI indicators. Meanwhile, the local government performances were measured using the total local own revenue. This study uses multiple moderated regression analyses to explain the relationship between the audit results and good governance on local government performance. As the result, it has a significant effect on both variables tested. This research also found a significant interaction between audit results and good governance on local government. These results assert that good governance enhances local government to be more effective in responding to audit results to improve their performances in the following years.
Optimalisasi Kegiatan Pengawasan Intern Pemerintah: Evaluasi Penerapan Audit Kinerja Hesti Setianingsih; Dyah Setyaningrum
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2391

Abstract

This research aims to evaluate the compliance of the implementation of the performance audit stages by the Government Internal Supervisory Apparatus (APIP), which includes the audit planning, audit execution, and communication of audit results. The method used in this research is a qualitative research approach in the form of a case study with the object of research at the Inspectorate of Ministry X. The Inspectorate of Ministry X is an internal supervisory unit, one of whose duties is to carry out performance audits. The evaluation in this research focused on the performance audit activities carried out by the Inspectorate of Ministry X in 2022. Data collection is conducted through document review and interviews. Data analysis is based on the Guidelines for Performance Audit Implementation in Ministry X, which refers to the Guidelines for Performance Audit Practices published by the Financial and Development Supervisory Agency (BPKP) in 2018. The results of this research show that, overall, the Inspectorate of Ministry X has carried out each stage of the performance audit, starting from the audit planning, audit execution, and communication of audit results, but some activities in those performance audit stages still require improvement in accordance with the Guidelines for Performance Audit Implementation in Ministry X. This is due to the socialization of the guidelines not yet held regularly, the assignment time period is quite short, there is overlapping of assignments, the number and competence of the audit team are not sufficient, and the auditee does not respond to the audit team. This research is expected to contribute to optimizing the implementation of the performance audit in the Inspectorate of Ministry X.
The effects of competence, independence, audit work, and communication on the effectiveness of internal audit Dyah Setyaningrum; Cris Kuntadi
Journal of Economics, Business, and Accountancy Ventura Vol. 22 No. 1 (2019): April - July 2019
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v22i1.879

Abstract

The purpose of this study was to examine the effect of competence, independence, audit work and communication on internal audit effectiveness. This research is still relevant due to lacking in internal audit function as there are still many corruption cases, especially in the Ministries/Agencies. This is a quantitative research using questionnaires distributed to the auditors in Inspectorate General of the Ministry of Transportation as respondents.  Inspectorate General of the Ministry of Transportation is one of the institutions with IACM level 3 (integrated) in Indonesia. It showed that competence, communication, and audit work have positive effect on internal audit effectiveness, while independence has no effect on internal audit effectiveness. It implies that the auditors should be equipped with the audit technical competence as well as non-technical competencies relevant with their audit area. Audit work from planning, implementation and post-audit should always comply with audit standard. Effective oral and written communication between the auditor and the auditee should also be enhanced in form of audit reports to the follow-up of audit recommendations. Independence in this study does not affect the effectiveness of the internal audit, because independence is fact is main requirement when conducting audit.
The Effect of Legislative Bargaining Power on Asymmetric Budget Ratcheting in Local Governments Siti Nur Azizah Salsabila; Dyah Setyaningrum
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 2 (2026): JIAKES Edisi April 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i2.5058

Abstract

In many decentralized systems, local governments face persistent challenges in aligning fiscal discipline with political and administrative incentives. This study examines the persistence of asymmetric budget ratcheting in Indonesian local governments following the enactment of Law Number 1 of 2022 on Fiscal Relations between the Central and Regional Governments. Despite mandates for performance-based budgeting, incrementalism remains prevalent. The research analyzes how legislative bargaining power, shaped by political coalition dynamics, influences budget adjustments. Using a longitudinal quantitative dataset of 508 regencies and cities, the study employs panel data regression and Structural Equation Modelling (SEM) to assess budget reactivity. The findings show a pronounced asymmetric pattern, future budgets increase by 99.7% of overspending variance but decrease by only 21% of underspending variance. SEM results indicate that legislative bargaining power significantly affects budget variance, supporting opportunistic target-setting behavior. Sub-sample analyzes reveal that budget ratcheting is most dominant in regions with high fiscal capacity and strong managerial capabilities, where performance information is strategically used to justify budget increases. The evidence suggests that political affiliations act as a key driver of incremental budget growth, weakening the intended effects of performance-based budgeting reforms and undermining technical efficiency goals.
Co-Authors Ainun Putri Aria Farah Mita Christan RA Setyobudi Cris Kuntadi Dini Rosdini Dita Rakhmadina Dwi Prihatni Amrih Rahayuningtyas Harnovinsah Harnovinsah Hesti Setianingsih Hidayah Asfaro Saragih Hurian Kamela Irfan Hidayatullah Irfan Jeremi Jamaliah Said Ni Luh Putu Ayu Priscilla Wirantika Putri Octarina Yuhani Rafrini Amyulianthy Ruhaini Muda Sembiring, Hiasinta Florentina Siti Nur Azizah Salsabila Wahyu Kartika Wijayanti Yuhani, Octarina