Dinasti International Journal of Management Science
Vol. 8 No. 2 (2026): Dinasti International Journal of Management Science (November - December 2026)

Evaluation of the Training Program on Village Financial Management Auditing in Support of Competency Development for Participants from Government Agencies at the BPK RI Education and Training Center for State Financial Audit

Diny Indri Hapsari (Universitas Krisnadwipayana, Jakarta, Indonesia)
Iwan Kurniawan Subagja (Universitas Krisnadwipayana, Jakarta, Indonesia)
Azis Hakim (Universitas Krisnadwipayana, Jakarta, Indonesia)
Meita Berliana (Badan Pendidikan dan Pelatihan BPK RI, Jakarta, Indonesia)



Article Info

Publish Date
05 Nov 2026

Abstract

Evaluating the delivery of training is essential for gathering feedback on participants' experiences and identifying areas for improvement. This study aims to describe the assessments and suggestions provided by participants during the Training on the Audit of Village Financial Management, conducted at the Education and Training Center for State Financial Audit (Badiklat PKN) of the Audit Board of the Republic of Indonesia (BPK RI). A qualitative descriptive approach was employed, utilizing secondary data from participant evaluation documents for Batch 2 (June 22–26, 2026) and Batch 3 (July 20–24, 2026). Open-ended comments and suggestions were collected from 42 respondents in Batch 2 and 44 respondents in Batch 3. The data were analyzed thematically through repeated reading, initial coding, thematic clustering, and interpretation aligned with the study's objectives. Participant feedback highlighted the need for more case studies and practical audit exercises; appreciation for the facilitators' subject-matter expertise and delivery style; the readiness of technological infrastructure including the integration of artificial intelligence; and the quality of administrative and logistical support. The findings offer valuable insights for refining training design and service delivery. This study is based exclusively on the perceptions and comments captured within the evaluation documents.

Copyrights © 2026






Journal Info

Abbrev

DIJMS

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Other

Description

This research was carried out on Build Operate Transfer investment in Business cooperation model to metering system development project by examinated those criterias by technology preparedness level (TKT) evaluation method, Innovation preparedness level and political, social economic, technology, ...