RANTAI NILAI PADA AUDIT SEKTOR PUBLIK - Ali Tafriji Biswan; Emir Fahreza Zarnedi (Jurnal Akuntansi Multiparadigma, 2018)
Abstrak: Rantai Nilai pada Audit Sektor Publik. Penelitian ini bertujuan untuk menentukan pemetaan dan penerapan rantai nilai audit pada Inspektorat Jenderal Kementerian Keuangan. Peneliti menggunakan metode studi eksploratif, yang didasarkan atas pengamatan, wawancara, dan telaah teoretis. Penelitian ini menunjukkan bahwa proses bisnis audit dapat dipetakan dalam kerangka rantai nilai dilihat dari sisi aktivitas utama maupun aktivitas pendukung. Selain itu, penerapannya memberikan nilai tambah bagi pengguna. Namun, peneliti masih menemukan kelemahan dalam penerapan konsep rantai nilai, yaitu proses bisnis yang belum dituangkan dalam format baku, seperti Standar Operasional Prosedur.                                                                                                                         Abstract: The Value Chain on Public Sector Auditing. This study aims to determine the mapping and application of the auditing value chain at the General Inspectorate of the Ministry of Finance. Researchers use exploratory study method, which is based on observations, interviews, and theoretical studies. This study shows that the audit business process can be mapped in the value chain framework seen from the main and supporting activities. In addition, its application provides value added to users. However, the researchers still find the weaknesses in its application, namely that  business processes that have not been set forth in standard formats, such as Standard Operating Procedures.