Masa Depan Peran Audit Internal Di Indonesia

Salma, Dini Kamilia

doi:10.21776/ub.jamal.2022.13.2.21

Cited by 3 publications

(3 citation statements)

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“…Selain itu, Comptroller and Auditor General of India (CAGI) juga telah menyusun pedoman audit pada KPBU di proyek infrastruktur (CAGI, 2009). Namun demikian, penelitian terdahulu di Indonesia masih terbatas pada ulasan peran audit internal antara lain dalam penguatan tata kelola pemerintahan (Aprillia & Usman, 2023;Roussy, 2013;Salma, 2022;Segah, 2018), pencegahan dan pendeteksian kecurangan pada pengadaan barang/jasa (Asad et al, 2019;Darori, 2017;Neu et al, 2015;Petraşcu & Tieanu, 2014;Rosidi et al, 2023;Sanni et al, 2023), dan pelaksanaan audit kepatuhan pada pengadaan barang/jasa (Arifin & Hartadi, 2020;Ramadhan & Adhim, 2021;Ramadhan & Arifin, 2019).…”

Section: Tahununclassified

Bagaimana Peran Aparat Pengawasan Intern Pemerintah Dalam Pengawasan Akuntabilitas Proyek Kerjasama Pemerintah Dan Badan Usaha?

Shidqi,

Firmansyah

2024

Jurnalku

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Kerja sama Pemerintah dan Badan Usaha (KPBU) menjadi solusi bagi negara berkembang termasuk Indonesia dalam pembangunan infrastruktur. Namun demikian, panjangnya masa konsesi dapat mengakibatkan proyek KPBU mengalami keterhambatan bahkan kegagalan. Penelitian ini ditujukan untuk menginvestigasi lebih lanjut bagaimana peran APIP dalam pengawasan proyek KPBU serta mengidentifikasi jenis pengawasan yang dilakukan oleh APIP berdasarkan Critical Success Factor (CSF) pada proyek KPBU. Penelitian ini menggunakan metode kualitatif dengan scoping review berbantuan aplikasi Publish or Perish dalam pencarian literatur terkait. Hasil studi menunjukkan bahwa APIP berperan untuk memastikan proyek KPBU dilaksanakan secara efektif, efisien, dan ekonomis. Simpulan hasil pengawasan yang dihasilkan harus menguntungkan seluruh pihak terkait agar tercapainya tujuan proyek KPBU secara efektif. Berdasarkan 5 CSF proyek KPBU, dapat teridentifikasi 11 potensi penugasan APIP dalam pengawasan KPBU. Hasil penelitian juga menunjukkan terdapat area signifikan CSF yaitu kesesuaian pembagian dan alokasi risiko KPBU, sehingga diperlukan 6 jenis pengawasan utama terhadap area signifikan. Studi ini mengisi celah penelitian sebelumnya yang belum pernah membahas secara peran APIP secara spesifik dalam pengawasan KPBU di Indonesia. Penelitian ini berimplikasi bahwa Badan Pengawasan Keuangan dan Pembangunan (BPKP), APIP kementerian/lembaga, dan daerah agar menyusun pedoman pengawasan KPBU; memberikan diklat/pelatihan kepada setiap jajaran auditor; merencanakan pengawasan KPBU dalam Program Kerja Pengawasan Tahunan (PKPT); dan serta mengeksekusi tugas pengawasan terkait KPBU.

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Section: Tahununclassified

Bagaimana Peran Aparat Pengawasan Intern Pemerintah Dalam Pengawasan Akuntabilitas Proyek Kerjasama Pemerintah Dan Badan Usaha?

Shidqi,

Firmansyah

2024

Jurnalku

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“…Maka seharusnya audit intern didorong untuk melaksanakan prosedur audit dengan efektif (Al-Hiyari, Al Said, & Hattab, 2019). Meskipun penting untuk meningkatkan kualitas audit, belum banyak penelitian yang membahas penggunaan teknologi pada auditor intern (Kamila, 2022). Penelitian terkait auditor intern pemerintah dan pelaksanaan audit secara jarak jauh berkisar pada kualitas audit.…”

Section: Pendahuluanunclassified

Analisis Perspektif Auditor Kementerian Keuangan atas Pengawasan Intern Jarak Jauh

Irianti,

Khudri

2023

Owner

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The study aims to analyze the perspective of government auditors on the use of remote internal supervision. A qualitative method with a case study approach is used in this study to get an overview of the use of remote internal control in organizations based on the UTAUT2 theory of technology use. Interviews were conducted with several auditors from various levels of Itjen Kemenkeu. The study finds that that the PIJJ method will be used by Itjen Kemenkeu auditors in the future. To maintain and increase the use of PIJJ in the future, the Itjen Kemenkeu needs to consider several factors that support the use of PIJJ, namely expectations of effort, expectations of performance, facilitative conditions, social influence, hedonic motivation, and habits. Organizations can provide training according to competency needs in PIJJ; use technology that is easy to use and user-friendly; promote the advantages and benefits of PIJJ for auditor performance; establishing a reward system for PIJJ's performance; managing organizational policies and culture; and arrangement of assignment teams. The results of this study have implications for the Inspector General of the Ministry of Finance and other government internal auditor organizations. Organizations can anticipate actions that need to be taken to increase the use of PIJJ.

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“…As business processes become virtualized, the role of internal auditors becomes increasingly important in ensuring that internal controls and regulatory compliance are maintained. Internal auditors need to understand and follow the latest technological developments that support virtualization, such as cloud technology, artificial intelligence, and big data analysis (Salma, 2022). Additionally, they must also update their audit methodology to be able to audit aspects related to the virtual business environment.…”

Section: Introductionmentioning

confidence: 99%

Internal Auditor Human Resources Development Strategy in the Era of Disruption

Djogo

2023

ATESTASI

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The development of digital technology has brought significant changes in business paradigms and audit practices in companies. This research aims to explore and analyze internal auditors' human resource (HR) development strategies in facing the challenges of the era of disruption. This research uses a qualitative approach with descriptive methods. The research results highlight that internal auditor competency is very important in facing the challenges of the era of digital disruption and transformation. It was found that strong communication skills, critical thinking abilities, and a broad business view are the keys to auditors' success in conveying audit findings effectively and providing strategic insights. In addition, emotional intelligence has been shown to have a significant role in managing conflict and maintaining a balance between objectivity and sensitivity to other people's feelings. Professional skepticism has proven to be a key foundation for a thorough and prudent audit approach. Human resource development strategies, through continuous training, technology empowerment, improving critical and analytical skills, developing soft skills, as well as implementing reward systems, were identified as crucial steps to ensure that auditors not only have superior technical skills, but also become strategic partners who can support the company's long-term growth.

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Masa Depan Peran Audit Internal Di Indonesia

Cited by 3 publications

References 0 publications

Bagaimana Peran Aparat Pengawasan Intern Pemerintah Dalam Pengawasan Akuntabilitas Proyek Kerjasama Pemerintah Dan Badan Usaha?

Bagaimana Peran Aparat Pengawasan Intern Pemerintah Dalam Pengawasan Akuntabilitas Proyek Kerjasama Pemerintah Dan Badan Usaha?

Analisis Perspektif Auditor Kementerian Keuangan atas Pengawasan Intern Jarak Jauh

Internal Auditor Human Resources Development Strategy in the Era of Disruption

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