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All Journal Jurnal Akuntansi & Auditing Indonesia Gadjah Mada International Journal of Business Journal of Accounting and Investment International Research Journal of Business Studies (E-Journal) Jurnal ASET (Akuntansi Riset) Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Jurnal Akuntansi The Indonesian Journal of Accounting Research AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Keuangan Indonesia Eduvest - Journal of Universal Studies International Research Journal of Business Studies Journal of Global Research in Public Health
Ratna Wardhani
Faculty Of Economics And Business, Universitas Indonesia
Aerospace Engineering Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Health Professions Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences

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Evaluation of The Implementation of The Professional Practice Elements of The Internal Audit Capability Model at The XYZ Ministry Elton Charisjunio Rammang; Ratna Wardhani
Eduvest - Journal of Universal Studies Vol. 6 No. 8 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i8.53448

Abstract

This study aims to evaluate the implementation of the Professional Practices element of the Internal Audit Capability Model (IACM) at the Inspectorate General of Ministry This study used a mixed-methods case study design combining a questionnaire distributed to 122 internal auditors (APIP) with in-depth semi-structured interviews with technical controllers (Dalnis) and the Evaluation and Reporting Section. The Professional Practices element was assessed through two aspects, namely risk-based audit planning and the Quality Assurance and Improvement Program (QAIP), and the findings were then interpreted through the lens of Institutional Theory. The results show that although BPKP concluded that the Professional Practices element has formally met the Level 3 characteristics, APIP is perceived to have produced a mean score of 3.70, the second-lowest among the six IACM elements, reflecting gaps in the implementation of risk-based planning and QAIP, particularly the absence of a regular Internal Peer Review. These gaps are mainly driven by weak coercive pressure, shown by limited management commitment toward risk management and quality assurance, and weak normative pressure, shown by the absence of a standard operating procedure governing the Internal Peer Review, while mimetic pressure was not found to be a significant factor. This study recommends strengthening risk register-based audit planning and implementing an Internal Peer Review procedure as short- and medium-term priorities to close the gap between the formal Level 3 status and actual audit practice
Audits Without Follow-Up Are A Waste of Time: an Evaluation of Special Audits at The Inspector General’s Office of Ministry X Yofan Hasudungan Marpaung; Ratna Wardhani
Eduvest - Journal of Universal Studies Vol. 6 No. 8 (2026): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v6i8.53449

Abstract

Effective audits require audited entities to promptly implement recommendations; otherwise, identified risks, regulatory violations, and potential state losses may persist. This study aimed to evaluate the effectiveness of follow-up actions on Special Audit recommendations at the Inspectorate General of Ministry X during 2018–2024, identify implementation barriers, and formulate improvement strategies. An embedded single-case study design with a mixed-methods approach was employed. Secondary data comprised Special Audit reports, recommendation summaries, minutes of meetings, and relevant regulations, while primary data were obtained through semi-structured interviews with four officials and a Likert-scale survey of 46 audited entities, comprising 12 ministry work units and 34 regional governments. Data were analyzed using descriptive statistics, thematic analysis, and methodological triangulation. Of the 318 recommendations, 74% were followed up within 60 days; however, only 61% achieved compliant completion status, indicating that overall implementation effectiveness remained limited. Regional governments achieved a 76% completion rate, whereas ministry work units achieved only 28%. Leadership commitment and administrative constraints were the dominant internal barriers, while weak communication and monitoring mechanisms primarily affected regional governments. Respondents supported the implementation of early-warning systems, online consultation platforms, technical guidance, and differentiated regulatory measures. The study concluded that effective follow-up requires tailored interventions combining stronger leadership accountability, digital monitoring, enforceable sanctions, sustained capacity development, and institutional oversight.
Co-Authors Abdi Wibawa, Bima ADE SOBRINA HASIBUAN Agustin Setya Ningrum Alpha Alan Darma Saputra Amarin Yudhana, Amarin Amelia, Devitha Amelia, Devitha Anafiah, Vidyata Annisa Anis Khoirin Hayati Annisa Anafiah, Vidyata Annisa Ardiantoko, Edvin Bima Abdi Wibawa Dina Juliani Elton Charisjunio Rammang Hendro Hendro, Hendro Hilda Rossieta Ira Geraldina Juliani, Dina Juliani, Dina Mutmainnah,, Nurul Ning Rahayu Ning Rahayu Nurul Mutmainnah, Nurul Oktavia Oktavia Patrick Kapugu Sandu Siyoto, Sandu Sigit Wahyu Kartiko Sukma, Dadang Sylvia Veronica Nalurita Purnama Siregar Vera Diyanty Wibawa, Bima Abdi Yofan Hasudungan Marpaung