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"[ABSTRAKTujuan utama penelitian ini adalah untuk mengetahui efektivitas audit intern pada sektor publik di Indonesia dilakukan oleh Aparat Pengawasan Intern Pemerintah (APIP), baik berdasarkan penilaian pimpinan APIP maupun pimpinan instansi. Sedangkan tujuan kedua penelitian adalah untuk mengetahui apakah terdapat perbedaan sudut pandang antara pimpinan APIP dengan pimpinan instansi terhadap risiko yang dihadapi instansi. Metode penelitian ini adalah kuantitatif deskriptif yang menggunakan metode pengumpulan data berupa survei melalui penyebaran kuesioner. Studi kepustakaan dan dokumen serta wawancara dilakukan untuk mendukung hasil survei. Hasil penelitian terhadap 33 pimpinan APIP menyimpulkan bahwa APIP telah berperan cukup efektif walaupun layanan masih bersifat tradisional (audit ketaatan dan operasional), belum menerapkan risk-based audit serta lemahnya manajemen sumber daya manusia, begitu pula persepsi atas 29 pimpinan instansi menilai bahwa peran APIP cukup sesuai harapan walaupun ditemukan minimnya pengomunikasian hasil kerja APIP. Hasil penelitian kedua, mengenai risiko yang dihadapi instansi, ternyata ditemukan perbedaan sudut pandang antara 26 pimpinan APIP dan pimpinan instansinya yang disebabkan belum diterapkannya risk-based audit. Efektivitas peran APIP memerlukan dukungan pimpinan tertinggi instansi berupa kewenangan bagi APIP agar dapat berperan tanpa ada tekanan dan pengaruh politik apapun serta dukungan anggaran untuk meningkatkan kapabilitas APIP.

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ABSTRACTThe objective of this study is to determine Inspector General?s and the Minister/Head of the Organization?s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization?s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals? and 29 ministers? perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization?s risk between 26 Inspector Generals? and their Ministers?. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP?s capability.;The objective of this study is to determine Inspector General?s and the Minister/Head of the Organization?s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization?s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals? and 29 ministers? perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization?s risk between 26 Inspector Generals? and their Ministers?. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP?s capability.;The objective of this study is to determine Inspector General?s and the Minister/Head of the Organization?s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization?s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals? and 29 ministers? perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization?s risk between 26 Inspector Generals? and their Ministers?. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP?s capability.;The objective of this study is to determine Inspector General’s and the Minister/Head of the Organization’s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization’s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals’ and 29 ministers’ perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization’s risk between 26 Inspector Generals’ and their Ministers’. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP’s capability., The objective of this study is to determine Inspector General’s and the Minister/Head of the Organization’s perceptions toward the effectiveness of internal audit in Indonesian public sector which is applied by Inspectorate General (Aparat Pengawasan Intern Pemerintah or known as APIP). It is also aims to determine if there is perspective differ about organization’s risk between Inspector General and the Minister/Head of the Organization. Statistical technique, which is the descriptive statistic analysis is used to analyze the data from the survey. Literature survey and semi-structured interviews were utilised to support the findings. Based on 33 Inspector Generals’ and 29 ministers’ perception, the result of the study shows that their APIP has a moderate effective role. However, the internal audit service is limited in the traditional area (which is compliance and operational audit), not implementing risk-based audit and less managing the human capital. Thus, the output of APIP is less communicating. Moreover, the second result shows that there is a different perspective about organization’s risk between 26 Inspector Generals’ and their Ministers’. The inequility perception indicates that comprehensive risk-based audit is not implemented. The effectiveness of APIP will depend strongly to top management support for carrying out APIP responsibility free from conditions that threaten their independence and also funding support to improve the APIP’s capability.]"

"Peran auditor internal untuk menghasilkan pengawasan yang berkualitas sangat dibutuhkan dalam menghadapi lingkungan yang semakin dinamis. Untuk itu, diperlukan peningkatan mutu kapabilitas yang diukur menggunakan enam elemen Internal Audit-Capability Model (IA-CM). Di sektor pemerintah, tugas pengawasan intern dilakukan oleh Aparat Pengawasan Intern Pemerintah (APIP). Penelitian ini bertujuan untuk mengevaluasi kapabilitas internal audit beserta tantangan dan hambatan yang dihadapi oleh Inspektorat Jenderal Kementerian Hukum dan HAM dalam mencapai kapabilitas APIP level 4. Kapabilitas APIP level 4 adalah APIP telah menjadi mitra strategis organisasi dan hasil pengawasan APIP terkait tata kelola, manajemen risiko, dan pengendalian (GRC) yang secara berkelanjutan mendukung pencapaian tujuan organisasi. Pengumpulan data penelitian menggunakan kuesioner, telaah dokumen, dan wawancara yang dianalisis melalui pendekatan kualitatif. Data dianalisis berdasarkan aspek penilaian kapabilitas APIP level 4 yang terdapat pada Peraturan BPKP No. 8 Tahun 2021 tentang Penilaian Kapabilitas Aparat Pengawasan Intern Pemerintah pada K/L/D. Hasil penelitian menunjukkan bahwa masih diperlukan perbaikan dalam mencapai kapabilitas APIP level 4 terkait Elemen Pengelolaan SDM, Elemen Praktik Profesional, dan Elemen Peran dan Layanan. Hasil penelitian juga memberikan saran bagi Inspektorat Jenderal dalam menghadapi tantangan dan hambatan untuk mencapai kapabilitas APIP level 4.

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The role of internal auditors in producing quality supervision is needed in the face of an increasingly dynamic environment. For this reason, it is necessary to improve the quality of capabilities as measured using the six elements of the Internal Audit- Capability Model (IA-CM). In the government sector, Internal supervision is carried out by the Government Internal Supervisory Apparatus (APIP). This study aims to evaluate internal audit capability along with the challenges and obstacles faced by the Inspectorate General of Ministry of Law and Human Rights in achieving APIP capability level 4. APIP capability level 4 is defined as APIP has become a strategic partner of the organization and the results of APIP supervision related to governance, risk management, and control (GRC) sustainably support the achievement of organizational goals. Research data collection using questionnaires, document reviews, and interviews were analyzed through a qualitative approach. The data were analyzed based on the aspects of the APIP capability level 4 assessment in BPKP Regulation No. 8 of 2021 concerning Capability Assessment of Government Internal Supervisory Apparatus in K/L/D. The results showed that improvements were still needed in achieving APIP capability level 4 related to the People Management Element, Professional Practice Element, and Service and Role Element. The study results also provide suggestions for Inspectorate General in facing challenges and obstacles to achieving APIP capability level 4."

"Penelitian ini bertujuan untuk mengevaluasi kesesuaian penerapan tahapan audit kinerja oleh Aparat Pengawasan Intern Pemerintah (APIP), yang meliputi tahap perencanaan, pelaksanaan, dan komunikasi hasil audit. Metode yang digunakan dalam penelitian ini adalah pendekatan penelitian kualitatif berupa studi kasus dengan objek penelitian pada Inspektorat Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (Kementerian PANRB). Inspektorat Kementerian PANRB merupakan unit pengawas intern yang salah satu tugasnya adalah melakukan audit kinerja. Evaluasi dalam penelitian ini difokuskan pada kegiatan audit kinerja yang dilakukan oleh Inspektorat Kementerian PANRB tahun 2022 yaitu Audit Kinerja atas Pelaksanaan Pemantauan dan Evaluasi Kinerja Penyelenggaraan Pelayanan Publik (PEKPPP). Pengumpulan data dilakukan melalui telaah dokumen dan wawancara. Analisis data menggunakan Keputusan Inspektur Kementerian PANRB Nomor 5 Tahun 2021 tentang Pedoman Pelaksanaan Audit Kinerja di Lingkungan Kementerian PANRB, yang mengacu pada Panduan Praktik Audit Kinerja yang diterbitkan oleh Badan Pengawasan Keuangan dan Pembangunan (BPKP) tahun 2018. Hasil penelitian ini menunjukkan bahwa secara keseluruhan Inspektorat Kementerian PANRB sudah melakukan setiap tahapan audit kinerja mulai dari tahap perencanaan, pelaksanaan, sampai dengan komunikasi hasil audit, namun beberapa kegiatan dalam tahapan audit kinerja tersebut masih memerlukan perbaikan sesuai dengan ketentuan dalam Keputusan Inspektur Kementerian PANRB Nomor 5 Tahun 2021, terutama terkait pendokumentasian kertas kerja. Penyebab terjadinya kondisi ini antara lain belum dilakukan sosialisasi Pedoman secara berkala, periode waktu penugasan cukup singkat, adanya tumpang tindih penugasan, jumlah dan kompetensi tim audit belum memadai, auditee tidak merespons tim audit, dan belum ada sistem penilaian kinerja yang menerapkan reward and punishment. Untuk mengoptimalkan kegiatan audit kinerja ke depannya, Inspektorat Kementerian PANRB dapat melakukan sosialisasi Pedoman secara berkala, mengevaluasi waktu penugasan, menambah jumlah auditor, menyusun rencana diklat, melakukan sharing knowledge dengan auditee, dan menerapkan sistem reward and punishment.

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This research aims to evaluate the compliance of the implementation of the performance audit stages by the Government Internal Supervisory Apparatus (APIP), which includes the audit planning, audit execution, and communication of audit results. The method used in this research is a qualitative research approach in the form of a case study with the object of research at the Inspectorate of the Ministry of State Apparatus Empowerment and Bureaucratic Reform (PANRB Ministry). The Inspectorate of the PANRB Ministry is an internal supervisory unit, one of whose duties is to carry out performance audits. The evaluation in this research focused on the performance audit activities carried out by the Inspectorate of the PANRB Ministry in 2022, which is the performance audit on the implementation of performance monitoring and evaluation of public service delivery (PEKPPP). Data collection is conducted through document review and interviews. Data analysis is based on the Decree of the Inspector of the PANRB Ministry Number 5 of 2021 concerning the Guidelines for Performance Audit Implementation in the PANRB Ministry, which refers to the Guidelines for Performance Audit Practices published by the Financial and Development Supervisory Agency (BPKP) in 2018. The results of this research show that, overall, the Inspectorate of the PANRB Ministry has carried out each stage of the performance audit, starting from the audit planning, audit execution, and communication of audit results, but some activities in those performance audit stages still require improvement in accordance with the Decree of the Inspector of the PANRB Ministry Number 5 of 2021, especially the documentation of working papers. This is due to the socialization of the guidelines not yet held regularly, the assignment time period is quite short, there is overlapping of assignments, the number and competence of the audit team are not sufficient, the auditee does not respond to the audit team, and there is no system of performance assessment that applies reward and punishment. To optimize the performance audit activities in the future, the Inspectorate of the PANRB Ministry can hold the socialization of the guidelines regularly, evaluate the assignment time period, add the number of auditors, make training plans, share knowledge with auditees, and implement a reward and punishment system."

"Tujuan dari penelitian ini adalah untuk menganalisis kebutuhan unit SPI pada Universitas X atas sistem informasi dalam mendokumentasikan kertas kerja audit dan mendesain rancangan dokumentasi kertas kerja audit secara elektronik yang terintegrasi dalam satu aplikasi database. Kertas kerja audit elektronik dirancang dengan model Framework For The Aplication of System Thinking (FAST). Dokumentasi kertas kerja audit dilakukan untuk mengumpulkan dokumen-dokumen selama melakukan kegiatan audit yang berasal dari sumber manapun dan memiliki hubungan dengan lingkup audit. Kegiatan audit dimulai dari perencanaan, survei pendahuluan, evaluasi pengendalian manajemen, pengujian substantif, pelaporan dan tindak lanjut hasil audit. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan single case study. Metode pengumpulan data dilakukan dengan cara observasi, wawancara dan dokumentasi yang didapatkan. Implikasi Penelitian ini adalah memfasilitasi unit SPI agar pendokumentasian kertas kerja audit dilakukan secara elektronik dan terintegrasi sehingga dokumen kertas kerja audit tersebut lengkap dan terintegrasi.

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The study aims to analyze the needs of the SPI unit at the X University for information systems in documenting the audit work papers and designing the electronic audit paperwork documentation that is integrated in one database application. Electronic audit paperwork designed with Framework For The Application Of System Thinking (FAST) model.

Documentation of audit work papers is undertaken to collect documents during audit activities originating from any source and related to the scope of the audit. Audit activities start from planning, preliminary survey, evaluation of management control, substantive testing, reporting and follow up of audit result.

The research method used is qualitative method with single case study approach. Methods of data collection were acquired by observation, interview and documentation obtained. The Implications of this research is to facilitate the SPI unit to document audit paperwork electronically and integrated so that the audit paperwork document is complete and integrated."

"Laporan magang ini menjelaskan evaluasi prosedur audit yang dijalankan KAP DUN atas akun pendapatan PT CAM untuk periode yang berakhir pada 31 Desember 2020. PT CAM merupakan sebuah perusahaan yang bergerak di bidang jasa e-commerce, web portal, dan media daring. Laporan ini berfokus pada evaluasi kesesuaian prosedur audit yang dijalankan KAP DUN dengan standar dan teori audit yang berlaku. Prosedur yang dilakukan terkait akun pendapatan adalah penyusunan lead schedule, pengujian pengendalian, pengujian rinci, dan pengujian pisah batas. Berdasarkan analisis yang dilakukan, prosedur audit yang dijalankan KAP DUN telah sesuai dengan standar dan teori audit yang berlaku. Selain itu, laporan ini juga membahas hasil refleksi diri penulis selama menjalani program magang di KAP DUN.

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This internship report explains the evaluation of audit procedures conducted by KAP DUN for PT CAM’s revenue accounts for the year ended on 31 December 2020. PT CAM is a company engaged in e-commerce services, web portal, and online media. This report focuses on evaluating the suitability of audit procedures conducted by KAP DUN with applicable auditing standards and theories. The procedures carried out related to revenue accounts are the preparation of the lead schedule, test of control, test of detail, and cut-off test. Based on the analysis carried out, the audit procedures conducted by KAP DUN are in accordance with applicable auditing standards and theories. In addition, this report also discusses the results of the author’s self-reflection during the internship program at KAP DUN."

"Penelitian ini bertujuan untuk mengetahui gambaran penggunaan media sosial oleh perusahaan korporasi/instansi, risiko dan audit media sosial serta hambatan dalam melakukan audit media sosial menurut persepsi auditor internal di Indonesia. Penelitian ini adalah penelitian deskriptif dengan menggunakan metode survei kepada para auditor internal yang berkerja pada perusahaan yang minimal memiliki satu media sosial perusahaan. Hasil penelitian menunjukkan bahwa penggunaan media sosial perusahaan di Indonesia belum memperhatikan social media governance, risiko media sosial belum dianggap signifikan dan audit media sosial dianggap belum strategis, sehingga hambatan melakukan audit media sosial adalah anggapan bahwa media sosial belum strategis dan berisiko.

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Social media risks create an expanded role for internal audit. The aims of this study are to describe the overview of organization corporate social media usage, risk and the audit process, and risk management obstacles of social media from internal auditors rsquo perspective. Data were collected through a survey from internal auditors who have corporate social media.

This study finds that organizational social media usage have not taken the social media governance into account, the risk social media is not considered significant and the social media audit is not considered strategic, hence the obstacles of social media audit process also considered insignificant. "

"Laporan magang ini mengevaluasi prosedur audit yang dilakukan oleh KAP XYZ atas akun pendapatan PT XYZ terhadap PT C untuk periode yang berakhir pada 31 Desember 2021. PT C merupakan perusahaan distributor peralatan medis yang telah berdiri sejak 1983. Evaluasi dilakukan untuk menilai kesesuaian prosedur pengujian pengendalian dan pengujian substantif dengan teori dan standar audit yang berlaku. Pengujian pengendalian yang dilakukan berupa pengujian efektivitas operasi, sedangkan pengujian substantif yang dilakukan berupa pengujian rinci. Berdasarkan evaluasi yang dilakukan, diperoleh hasil bahwa prosedur pengujian pengendalian dan substantif yang telah dilakukan oleh KAP XYZ atas akun pendapatan PT C telah sesuai dengan standar audit yang berlaku. Selain itu, laporan magang juga membahas mengenai refleksi diri penulis selama mengikuti program magang di KAP XYZ. Refleksi tersebut berisikan deskripsi dan analisis atas pengalaman magang sebagai pembelajaran menghadapi dunia kerja.

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The internship report evaluates audit procedures carried out by KAP XYZ on PT C’s revenue for the period ending December 31, 2021. PT C is a distributor company dealing with medical products that has been established since 1983. The focus of the evaluation is to determine the suitability of the test of control and substantive audit procedure carried out by KAP XYZ with applicable audit standards. The test of control which is carried out during the internship program is test of operating effectiveness while the substantive audit procedures which are carried out is test of details. Based on the evaluation, the test of control and substantive audit procedure for revenue of PT C have been performed by KAP XYZ in accordance with the theory and applicable audit standards in Indonesia. In addition, the internship report also discusses the author’s self-reflection during the internship program at KAP XYZ. The reflection contains description and analysis of the author's internship experience in preparation for working life."