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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Monas: Jurnal Inovasi Aparatur
Mustofa Kamal
Pusdiklatwas BPKP
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Assessment of the effectiveness of the project-based learning model in internal audit learning at the civil servant as millenial generations Mustofa Kamal
Monas: Jurnal Inovasi Aparatur Vol. 1 No. 2 (2019): November
Publisher : Badan Pengembangan Sumber Daya Manusia Provinsi DKI Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54849/monas.v1i2.10

Abstract

This action research aims to assess the effectiveness of internal audit learning in the training of BPKP’s civil servant's candidates. There is a gap between internal audit conceptual learning with the background of 24 trainees as Millenials generations with technological capabilities and low social care. Then, the internal audit learning process must be in line with their characters through project-based learning models. The research method uses qualitative and quantitative through making PKA and KKA project. Learning effectiveness was assessed by trainers qualitatively through action observations and quantitatively through pre-test and post-test. Assessment from training participants also used through online surveys. The results show that all training participants have been active and able to make the PKA-KKA project, 79,17%. Quantitative achievement in pre-test and post-test shows increasing in average pre-post tests, 39,57, from average pre-test, 60,21, have been average post-test, 99,58. T paired test indicates P-value with 0,0000 or significant positive. On the other hand, a qualitative assessment with participants’ online surveys showed that 59.1% of participants rated learning as having improved internal audit understanding and 52,38% suggest to continued implementation of the project-based learning model. This finding shows project-based learning models in the internal audit learning process was effective in the training of BPKP’s civil servant's candidates.
The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0 Mustofa Kamal; John Elim
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 2021: JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1482.682 KB) | DOI: 10.28986/jtaken.v7i2.588

Abstract

Many challenges confront the efforts to build procurement fraud risk management in Industry 4.0. This study aims to assess the risk of procurement fraud in industry 4.0 and disclose strategies to optimize the role of internal auditors in mitigating these risks. The mixed-method has been conducted with data on procurement fraud risks generally accepted by government agencies. A survey involving 140 respondents and interviews with five experts have been completed. The risk assessment in the research findings involved seven procurement fraud risks, with "collusion between providers in e-tendering" ranking the highest. Procurement management must detect and prevent fraud by creating anti-hacker applications, conducting data analytics on business ownership, and ongoing monitoring. Internal auditors must undertake fraud prevention by improving their ability in data analytics, encouraging probity plans, and procurement assistance. Fraud detection is carried out through performance audits using computer-assisted audit techniques, probity audits, information technology governance audits, continuous audits, data analytics, and internal auditor integrity assessments through surveys to the auditee.
The Strategy to Optimize the Role of Government Internal Supervisory Apparatus (APIP) in Procurement Fraud Risk Management in Industry 4.0 Mustofa Kamal; John Elim
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Vol. 7 No. 2 (2021): JTAKEN Vol. 7 No. 2 December 2021
Publisher : Badan Pemeriksa Keuangan Republik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28986/jtaken.v7i2.588

Abstract

Many challenges confront the efforts to build procurement fraud risk management in Industry 4.0. This study aims to assess the risk of procurement fraud in industry 4.0 and disclose strategies to optimize the role of internal auditors in mitigating these risks. The mixed-method has been conducted with data on procurement fraud risks generally accepted by government agencies. A survey involving 140 respondents and interviews with five experts have been completed. The risk assessment in the research findings involved seven procurement fraud risks, with "collusion between providers in e-tendering" ranking the highest. Procurement management must detect and prevent fraud by creating anti-hacker applications, conducting data analytics on business ownership, and ongoing monitoring. Internal auditors must undertake fraud prevention by improving their ability in data analytics, encouraging probity plans, and procurement assistance. Fraud detection is carried out through performance audits using computer-assisted audit techniques, probity audits, information technology governance audits, continuous audits, data analytics, and internal auditor integrity assessments through surveys to the auditee.
Co-Authors John Elim