Retirement Age Disparity for Private Worker and Sate Civil Aparatures in Indonesia

Amiq, Bachrul; Tampubolon, Liosten Rianna Roosida Ully; Widayat, Edy; Hendarto, Totok

doi:10.2991/assehr.k.201017.027

Cited by 1 publication

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“…The initial internal audit process uses the Plan-Do-Check-Action concept to ensure the planned system runs effectively and adequately (Amiq, 2020). The important role of internal auditors is to ensure efficiency compliance and the function of government agencies by increasing the effectiveness of risk management and maintaining high-quality governance (Rozema, 2021).…”

Section: Introductionmentioning

confidence: 99%

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Increasing Internal Auditor Accountability in Law of State Financial Management

Amiq,

Prawesthi,

Taufik

et al. 2024

J. of Law and Sust. Develop.

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Background: State financial losses occur due to the lack of role of state financial management supervisory institutions, resulting in overlapping institutions authorized to calculate and determine state financial losses. Based on these problems, this study aims to analyze how internal auditors' role in the public sector can reduce state financial losses. Methods: This research uses a network content analysis method by examining secondary data in government reports, related articles, various legal regulations on state financial management, and case studies based on Supreme Court decisions. Result: The results of this study indicate the involvement of internal auditors who have authority as the main institution determining the contestation of the incidence of state financial losses based on supervisory reports. However, constitutionally, the internal auditor's authority is limited to initial supervision and not authorized to determine state financial losses, which has weak legal force. As a supervisory institution for internal financial management, the state needs to strengthen the authority of internal auditors, including statutory authority, independence, and legal certainty of supervisory reports. Conclusion: Juridically, the only institution that is authorized to state whether there is a loss of state finances is the highest audit institution, with constitutional authority. However, internal auditors can guide the government in improving state finances to ensure that government internal accountability is carried out correctly.

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Section: Introductionmentioning

confidence: 99%

“…Furthermore, according to Azzahrah et al (2022), Indonesia also wants to improve internal auditors' capabilities and implement several policies to minimize their weaknesses Gazzola, 2020). The increasing role of existing internal auditors aligns with the yearly increasing state financial budget (Amiq et al 2020).…”

Section: Introductionmentioning

confidence: 99%