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All Journal Ilmu Administrasi Publik Jurnal Natapraja : Kajian Ilmu Administrasi Negara JPAP (Jurnal Penelitian Administrasi Publik) (e-Journal) Publikauma : Jurnal Administrasi Publik Universitas Medan Area Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Interdisciplinary Social Studies Jurnal Pendidikan Indonesia (Japendi) Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Asian Journal of Social and Humanities
Agung Firman Sampurna
Faculty Of Administration Science, Universitas Indonesia, Depok, West Java
Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Syntax Literate: Jurnal Ilmiah Indonesia

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Participatory Auditing: Lessons from Philippines and South Korea and its Implementation in The SAI of Indonesia Aziliya, Dara; Sampurna, Agung Firman
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i2.15308

Abstract

Supreme Audit Institutions (SAI) are crucial for promoting accountability and transparency, especially in countries such as Indonesia, where corruption and government fraud are widespread. These institutions help the public monitor the government and ensure that public funds are used effectively and efficiently. Achieving good governance requires close collaboration between people and SAI. This study emphasizes the importance of people's participation in Indonesia SAI (Badan Pemeriksa Keuangan/BPK) to identify public issues for auditing purposes. Every year, the BPK conducts over 500 audits, including financial, performance, and auditing with special purposes. BPK produces over 9,000 findings that the government needs to follow. This paper highlights the success stories of participation audits in the Philippines and South Korea, and how Indonesian SAI can learn from both. By working together with the public, audit reports can benefit stakeholders and contribute to better governance.
Analysis of the Role of BPK RI in Promoting Organizational Capacity Development of ASEANSAI in the Period 2018-2023 Annisa, Izzah; Sampurna, Agung Firman
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v9i6.16216

Abstract

The development of international audit organizations is crucial for enhancing accountability, transparency, and integration of public sector financial management globally. In Southeast Asia, the establishment of the Association of Southeast Asian Nations Supreme Audit Institutions (ASEANSAI) is significant for fostering regional cooperation in financial auditing. The Supreme Audit Agency of the Republic of Indonesia (BPK RI) plays a pivotal role as the ASEANSAI Secretariat, supporting and developing the organization's performance. As ASEANSAI matures, organizational capacity development becomes a key challenge. This study aims to analyze BPK RI's role in enhancing ASEANSAI's organizational capacity during the 2018-2023 period, utilizing Dillen et al.'s (2019) theory of transition from managerial roles to strategic experts and Walters' (2019) theory of organizational capacity development. Employing a qualitative methodology and conducting in-depth semi-structured interviews with 18 individuals from both internal and external ASEANSAI, the study identified several suboptimal aspects in the Secretariat's role and ASEANSAI's capacity development, including human resource management, financial management, and organizational performance stability. The findings suggest that these issues stem from inadequate strategic human resource development, limited financial resources, and external environmental changes such as the COVID-19 pandemic and regional socio-humanitarian issues.
Co-Authors Ahmad Yusuf Habibie Ahmadi, Juwanda Surya Aminuyati Anitasari, Yuli Annisa, Izzah Aziliya, Dara Chandra Wijaya Devie Permana Dini Haryani Emma Rahmawati Permana, Anggit Jati Permana, Devie Triastie, Gitty Ajeng Yusuf Habibie, Ahmad Zulatsari, Anindya Atma