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All Journal Jurnal Kebijakan dan Administrasi Publik Journal of Governance and Public Policy Management Analysis Journal Policy & Governance Review Journal of Governance Publikauma : Jurnal Administrasi Publik Universitas Medan Area Jurnal Administrasi Publik : Public Administration Journal Otoritas : Jurnal Ilmu Pemerintahan PROCEEDING ICTESS (Internasional Conference on Technology, Education and Social Sciences) Jurnal Ilmu Administrasi Publik (JIAP) Sospol : Jurnal Sosial Politik JURNAL REFORMASI ADMINISTRASI Jurnal Ilmiah untuk Mewujudkan Masyarakat Madani Transparansi Jurnal Ilmiah Ilmu Administrasi Publica: Jurnal Pemikiran Administrasi Negara Academia Praja : Jurnal Ilmu Politik, Pemerintahan dan Administrasi Publik Jurnal Ilmu Pemerintahan Suara Khatulistiwa Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah Cakrawala Repositori Imwi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Journal Competency of Business Jurnal Ad'ministrare JKAP (Jurnal Kebijakan dan Administrasi Publik)
Eko Prasojo
Fakultas Ilmu Administrasi, Universitas Indonesia
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Sospol : Jurnal Sosial Politik

 1 
Integritas Badan Pemeriksa Keuangan Sebagai Supreme Audit Institution Wisnhu Prabhawa; Eko Prasojo
Sospol : Jurnal Sosial Politik Vol. 7 No. 1 (2021): Januari-Juni
Publisher : Faculty of Social and Political Sciences, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/sospol.v7i1.14609

Abstract

The Supreme Audit Agency (SAI) is a vital element in ensuring financial accountability in many countries. In Indonesia, BPK is the Supreme Audit Agency which has integrity in fighting corruption, maintaining transparency  and financial accountability, and strengthened democratic institutions. Unfortunately, the BPK faces a number of challenges in the issue of buying and selling opinions, tax audit limitations, and foreign debt, as well as limited institutional authority. This study applies a qualitative method that aims to evaluate the integrity of the BPK based on the dimensions of sound governance. Collecting data through literature studies and in-depth interviews. Data analysis through the stages of data reduction, data display and reference based on understanding the theoretical framework. It examines the integrity of BPK influenced by chellenges in quality and consistency of its actions. Dimensional processes still need to be optimized, such as the settlement of compensation by the treasurer, the use of SIPTL, the BPK Hearing Care Forum, and openness support from APIP. The dimensions of cognition and value have the similar challenges with ethical dimensions, namely integrity and transparency. The management and performance dimensions have challenges with the constitutional dimension of the word 'expected' which slightly hinders the fulfillment of the ideal quantity of quality human resources as BPK's backbone, a solution strategy to overcome the Minister of Finance's license, socialization and monitoring of BPK's opinion, as well as education on misperceptions regarding the assumption that WTP is clean from corruption and information technology. Financial Audit Examination with Financial Audit Examination.
Co-Authors Afwan Abdi Salam Aminatul Maula Ana Khairunnisa David Julianto Simanungkalit Defny Holidin Desy Hariyati Dhika Purnastyasih Dian Retnaningdiah Dwi Aryanti Effi Ratna Furkon Elizabeth Girsang Faesal Rachmat Lia Kusumawati Martin Rambe Miranda Putri Mita Restu Permatasari Noach Hendrik Daud Dwaa Rahmat Kurniawan Ramadhani Haryo Seno Retno Kurnianingsih Reza Widhar Pahlevi, Reza Widhar Riyan Afrianto Rosa De Lima Prabhawanti Samsudin, Muhammad Agus Sri Wahananing Dyah Taryanto Taryanto Tian Nirwana Wisnhu Prabhawa Zuliansyah P. Zulkarnain