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All Journal Scientium Law Review Journal of Accounting Issues Journal of Village and Local Community
Henry D. P. Sinaga
Diponegoro University
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Accounting Issues

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Breaking the Domination of Legal Positivism in Internal Audit in Indonesia: Literature Study on Government Internal Supervisory Apparatuses Henry D. P. Sinaga; Rintis Nanda Pramugar
Journal of Accounting Issues Vol. 1 No. 1 (2022): Journal of Accounting Issues
Publisher : Scientia Integritas Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.187 KB) | DOI: 10.56282/sar.v1i1.160

Abstract

Audit pengawasan di Indonesia saat ini menjadi cenderung formal-legistik yang hanya bersifat memenuhi keadilan formal, sehingga berpotensi memarjinalkan keadilan substantif para auditee. Berdasarkan studi literature dengan pendekatan legal pluralism, dihasilkan 2 (dua) kesimpulan. Pertama, Aparat Pengawas Internal Pemerintah (APIP) cenderung formal-legistik menjalankan peraturan perundang-undangan tertulis dan SOP dalam melaksanakan tugas dan tanggungjawabnya sebagai auditor internal pemerintah. Kedua, diperlukan pemahaman terhadap sintesis kecerdasan spiritual dan kapasitas nurani dalam setiap melaksanakan tugas dan tanggungjawab para APIP di Indonesia.
Co-Authors Anton Hartanto Rintis Nanda Pramugar