Follow-up implementations on audit results in the local government of Banten Province

Follow-up on implementing the recommendations based on the BPK audit result in the Banten Provincial Government has not been effective due to the completion time of the follow-up not being up to standard and the audited entity having difficulty carrying out the follow-up. This study aims to determi...

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Main Authors: Natta Sanjaya, Retno Sunu Astuti, Andi Wijayanto, Dyah Lituhayu
Format: Article
Language:English
Published: Badan Pemeriksa Keuangan Republik Indonesia 2023-12-01
Series:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Subjects:
Online Access:https://jurnal.bpk.go.id/index.php/TAKEN/article/view/1478
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author Natta Sanjaya
Retno Sunu Astuti
Andi Wijayanto
Dyah Lituhayu
author_facet Natta Sanjaya
Retno Sunu Astuti
Andi Wijayanto
Dyah Lituhayu
author_sort Natta Sanjaya
collection DOAJ
description Follow-up on implementing the recommendations based on the BPK audit result in the Banten Provincial Government has not been effective due to the completion time of the follow-up not being up to standard and the audited entity having difficulty carrying out the follow-up. This study aims to determine the effectiveness and challenges in implementing the policy of completing follow-up on the results of the BPK audit in the Banten Provincial Government. This study uses a descriptive qualitative approach and primary data collection techniques (observation and interviews) with informants purposively selected from BPK and local government. The technique used for data analysis is interactive models. Results show that the policy has not covered all target groups and has no impact on direct improvement changes. Decision-making has not supported the sustainability of completing follow-up audit results. The Inspectorate's mediation effectiveness is hindered by limited personnel and budget resources.  Based on the implementation environment, actors have not been fully involved in monitoring the follow-up progress, and leaders do not have the commitment and assertiveness to encourage follow-up on audit results. The potential implication of this study suggests that the BPK should consider reformulating technical policies to ensure the effective and measurable completion of follow-up recommendations on audit results.
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spelling doaj.art-07fa93c71f03417a950b9b91f94731532024-01-10T07:58:09ZengBadan Pemeriksa Keuangan Republik IndonesiaJurnal Tata Kelola dan Akuntabilitas Keuangan Negara2460-39372549-452X2023-12-019210.28986/jtaken.v9i2.1478Follow-up implementations on audit results in the local government of Banten Province Natta Sanjaya0Retno Sunu Astuti1Andi Wijayanto2Dyah Lituhayu3Faculty of Social and Political Sciences, Universitas DiponegoroFaculty of Social and Political Sciences, Universitas DiponegoroFaculty of Social and Political Sciences, Universitas DiponegoroFaculty of Social and Political Sciences, Universitas Diponegoro Follow-up on implementing the recommendations based on the BPK audit result in the Banten Provincial Government has not been effective due to the completion time of the follow-up not being up to standard and the audited entity having difficulty carrying out the follow-up. This study aims to determine the effectiveness and challenges in implementing the policy of completing follow-up on the results of the BPK audit in the Banten Provincial Government. This study uses a descriptive qualitative approach and primary data collection techniques (observation and interviews) with informants purposively selected from BPK and local government. The technique used for data analysis is interactive models. Results show that the policy has not covered all target groups and has no impact on direct improvement changes. Decision-making has not supported the sustainability of completing follow-up audit results. The Inspectorate's mediation effectiveness is hindered by limited personnel and budget resources.  Based on the implementation environment, actors have not been fully involved in monitoring the follow-up progress, and leaders do not have the commitment and assertiveness to encourage follow-up on audit results. The potential implication of this study suggests that the BPK should consider reformulating technical policies to ensure the effective and measurable completion of follow-up recommendations on audit results. https://jurnal.bpk.go.id/index.php/TAKEN/article/view/1478Follow-up of RecommendationsAudit Resultsimplementation
spellingShingle Natta Sanjaya
Retno Sunu Astuti
Andi Wijayanto
Dyah Lituhayu
Follow-up implementations on audit results in the local government of Banten Province
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Follow-up of Recommendations
Audit Results
implementation
title Follow-up implementations on audit results in the local government of Banten Province
title_full Follow-up implementations on audit results in the local government of Banten Province
title_fullStr Follow-up implementations on audit results in the local government of Banten Province
title_full_unstemmed Follow-up implementations on audit results in the local government of Banten Province
title_short Follow-up implementations on audit results in the local government of Banten Province
title_sort follow up implementations on audit results in the local government of banten province
topic Follow-up of Recommendations
Audit Results
implementation
url https://jurnal.bpk.go.id/index.php/TAKEN/article/view/1478
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AT retnosunuastuti followupimplementationsonauditresultsinthelocalgovernmentofbantenprovince
AT andiwijayanto followupimplementationsonauditresultsinthelocalgovernmentofbantenprovince
AT dyahlituhayu followupimplementationsonauditresultsinthelocalgovernmentofbantenprovince