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All Journal JURNAL PENDIDIKAN TAMBUSAI As-Syirkah: Islamic Economic & Financial Journal
Faizal, Dyan
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Audit Kinerja sebagai Instrumen Peningkatan Akuntabilitas Publik di Sektor Pemerintahan Faizal, Dyan; Prasetya Nugrahanti, Trinandari
As-Syirkah: Islamic Economic & Financial Journal Vol. 4 No. 4 (2025): As-Syirkah: Islamic Economic & Financial Journal 
Publisher : Ikatan Da'i Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56672/

Abstract

Performance audit is one of the supervisory instruments that plays a strategic role in promoting improved public accountability in the government sector. Along with the increasing public demand for transparency, effectiveness, and efficiency in governance, performance audit has become increasingly relevant as an evaluation tool for the implementation of public programs and policies. Unlike financial audits, which focus on the fairness of financial statements, performance audits emphasize the assessment of effectiveness, efficiency, and economy (value for money) in the management of public resources. This article aims to comprehensively examine the role of performance audits as an instrument for enhancing public accountability in the government sector through a literature review approach. The research method employed is a library study by analyzing national and international scientific journals, reference books, laws and regulations, as well as relevant reports from audit institutions. The results of the review indicate that performance audits significantly contribute to improving transparency, accountability, decision-making quality, and continuous improvement in public sector governance. In addition, performance audits function as a means of evaluating public policies and strengthening public trust in the government. This article is expected to provide a conceptual contribution to the development of performance audit practices and the enhancement of public accountability in the government sector.
Audit Kinerja sebagai Instrumen Peningkatan Akuntabilitas Publik di Sektor Pemerintahan Faizal, Dyan; Nugrahanti, Trinandari Prasetya
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.36988

Abstract

Audit kinerja merupakan salah satu instrumen penting dalam penguatan akuntabilitas publik di sektor pemerintahan. Berbeda dengan audit keuangan yang berfokus pada kewajaran laporan keuangan, audit kinerja menitikberatkan pada penilaian aspek ekonomi, efisiensi, dan efektivitas (3E) dalam pelaksanaan program dan kegiatan pemerintah. Artikel ini bertujuan untuk mengkaji secara sistematis peran audit kinerja sebagai instrumen peningkatan akuntabilitas publik di sektor pemerintahan berdasarkan temuan-temuan penelitian sebelumnya. Metode yang digunakan adalah literature review terhadap 18 artikel ilmiah nasional dan internasional yang relevan, khususnya yang terbit pada jurnal bereputasi dan terindeks SINTA serta jurnal internasional bereputasi. Hasil kajian menunjukkan bahwa audit kinerja berkontribusi signifikan dalam meningkatkan transparansi, kualitas pengambilan keputusan, efektivitas pengelolaan keuangan negara, serta kepercayaan publik terhadap institusi pemerintah. Selain itu, efektivitas audit kinerja sangat dipengaruhi oleh kompetensi auditor, independensi, dukungan manajemen, serta kualitas sistem pengendalian intern pemerintah. Artikel ini diharapkan dapat menjadi referensi konseptual bagi akademisi dan praktisi dalam pengembangan kebijakan dan praktik audit kinerja di sektor pemerintahan.
Co-Authors Prasetya Nugrahanti, Trinandari Trinandari Prasetya Nugrahanti