Kristyan Kristyan
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Efektivitas Implementasi Standar Audit Intern Pemerintah Indonesia (SAIPI) dalam Mewujudkan Tata Kelola Pemerintahan yang Baik: (Studi Kasus Inspektorat Kabupaten Sidoarjo) Dyah Anggraini; Ulul Albab; Kristyan Kristyan
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 3 No. 6 (2025): November: RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Publisher : Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/risoma.v3i6.1270

Abstract

This research analyses the effectiveness of implementing the Indonesian Government Internal Audit Standards (SAIPI) at the Sidoarjo Regency Inspectorate in achieving good governance. SAIPI constitutes the guidelines established by the Association of Indonesian Government Internal Auditors (AAIPI) through Regulation Number PER-01/AAIPI/DPN/2021 as the minimum quality standard for the execution of government internal audits. The study employs a qualitative approach, utilising data collection techniques via in-depth interviews, observation, and document analysis. The research informants include the Regency Inspector, Assistant Inspectors, senior auditors, and officials from Regional Apparatus Work Units (SKPD) within the Sidoarjo Regency Government environment. The findings indicate that the implementation of SAIPI at the Sidoarjo Regency Inspectorate has been carried out reasonably well, but still encounters several constraints such as limited auditor competency in computer-assisted audit techniques (CAATs), a lack of structural independence, and suboptimal utilisation of information technology in the audit process. Factors supporting implementation include strong leadership commitment, the availability of clear regulations, and continuous auditor capacity-building programmes. The study concludes that the effectiveness of SAIPI implementation positively contributes to the enhancement of internal oversight quality, accountability in regional financial management, and corruption prevention within the Sidoarjo Regency Government.
Implementasi Program Inovasi : Jalak Wadul Mas untuk Meningkatkan Kesejahteraan Penyandang Masalah Kesejahteraan Sosial di jawa Timur Vincentius Gerald B. P; Ulul Albab; Kristyan Kristyan
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan Vol. 4 No. 1 (2026): Januari: RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Publisher : Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/risoma.v4i1.1494

Abstract

This research aims to analyze the implementation of the "Jalak Wadul Mas" (Jawa Timur Layanan Pengaduan Warga dan Dukungan Masyarakat/East Java Citizen Complaint Service and Community Support) innovation program in improving the welfare of people with social welfare problems (PMKS) in East Java Province. The Social Service of East Java Province developed this program as an integrated digital platform for complaint handling, social assistance distribution, and empowerment of vulnerable groups. Using the policy implementation theory from Edward III, this study examines four critical factors: communication, resources, disposition, and bureaucratic structure. This qualitative research employs a descriptive approach, with data collected through in-depth interviews, observation, and documentation at the Social Service of East Java Province during June-August 2025. Informants include program managers, field social workers, PMKS beneficiaries, and community stakeholders. The results indicate that the Jalak Wadul Mas program has successfully served 45,678 PMKS across 38 districts/cities in East Java, with a 78% complaint resolution rate and average response time of 3 working days. The program integrates multiple services, including emergency assistance, rehabilitation referrals, skills training, and economic empowerment. Key success factors include strong leadership commitment, adequate technology infrastructure, and collaborative networks with community organizations. Challenges remain in human resource capacity, internet connectivity in remote areas, and cross-sectoral coordination. This study recommends strengthening digital literacy training for beneficiaries, expanding mobile service units, developing real-time monitoring dashboards, and establishing sustainable funding mechanisms.