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All Journal IPSAR (International Public Sector Accounting Review)
Dina Khairunnisa
Politeknik Keuangan Negara STAN
Economics, Econometrics & Finance

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THE READINESS OF THE GOVERNMENT INTERNAL SUPERVISORY APPARATUS (APIP) FOR CONTINUOUS AUDITING IMPLEMENTATION Amrie Firmansyah; Dina Khairunnisa; Tyara Laritza Gistiani; Putri Rieza Chaniago
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i1.2094

Abstract

Various countries are transforming in responding to the Industrial 4.0 Era, where technology plays an important role in various activities. The government sector is also not spared from this phenomenon and responds to industrial developments by transforming business processes that were previously manual to computerized through e-government. As the government's internal supervisor, the Government Internal Supervisory Apparatus (APIP) needs to transform into utilizing technology and increase capabilities in the technology field in providing relevant added value through improving government performance to increase public trust. The use of technology by APIP is currently being developed towards continuous auditing to provide early warning of problems that can hinder the achievement of organizational goals. This study aims to review the readiness of APIP in response to Continuous Auditing implementation. This study uses primary data through a survey of respondents from Indonesia's National Government Internal Auditor (BPKP) and the Inspectorate General of the Ministry of Finance with a total sample of 32 respondents. Research data analysis was carried out using descriptive statistics. This research concludes that most APIPs are ready to implement CA, although some APIPs still have problems preparing them.
Addressing the Ideal Implementation of Regional Expenditure to Alleviate Poverty: A Case Study of Kebumen Regency Amrie Firmansyah; Haqqul Fajri Hasibuang; Dina Khairunnisa
IPSAR (International Public Sector Accounting Review) Vol. 1 No. 1 (2023): IPSAR
Publisher : Polytechnic of State Finance STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/ipsar.v1i1.2130

Abstract

The financial relations between the central and local governments face many challenges, and the implementation needs more strengthening and synergism for better decentralization. Law number 1 of 2022 concerning Financial Relations between the Central Government and Local Governments (HKPD Law) is designed to increase society's welfare through effective and efficient spending that provides adequate public service. Kebumen Regency is one of Java's poorest regencies, which has taken enough attention to put more concern on. This study aims to evaluate the regional expenditure implemented by Kebumen Regency Government and explain how it can affect the poverty rate. This study uses a qualitative approach that takes works of literature and existing laws as references to be compared with existing conditions. This study found that the implementation of regional expenditure by the Kebumen Regency government is still not optimal, where the budget allocation is not following mandatory spending provisions. It has led to the Kebumen Regency government being unable to fulfill the Minimum Service Standards for implementing mandatory affairs of basic services, especially in education and health, which is the root cause of the high poverty rate.
Co-Authors Amrie Firmansyah Haqqul Fajri Hasibuang Putri Rieza Chaniago Tyara Laritza Gistiani