Artikel Jurnal :: Kembali

Artikel Jurnal :: Kembali

Promoting development program effectiveness: The expected role of public sector audit in state finance management

Andi Wibowo (Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019)
 Abstrak
Public sector audit has an important role in development by improving transparency and accountability of state finance management. It is observed, however, that many development programs do not meet their objectives. It indicates that the current public sector audit has not been adequate to promote development program effectiveness. The objective of this research is to confirm whether the current public sector audit approach is not adequate to promote development program effectiveness and what additional roles are expected to be fulfilled by public sector audit. This study is based on the Indonesian context and uses a qualitative methodology where 27 semi-structured interviews were conducted to Member of Parliament and officials of the Supreme Audit Institution (SAI) and government entities in Indonesia. The study shows that the existing public sector audit has not been adequate to promote development program effectiveness because it pays more attention to financial and compliance aspects of the development program. Moreover, it also focuses on a completed development program. Stakeholders expect that public sector audit also needs to provide the solution, provide preventive measures, create a good environment and produce useful information for decision making.
 Metadata
No. Panggil : 332 JTKAKN 5:2 (2019)
Nama orang :
Subjek :
Penerbitan : Jakarta: Badan Pemeriksa Keuangan Direktorat Penelitian dan Pengembangan, 2019
Sumber PengataloganLibUI eng rda
ISSN24603937
Majalah/JurnalJurnal Tata Kelola dan Akuntabilitas Keuangan Negara
VolumeVol. 5, No. 2, Juli - Desember 2019: Hal. 103-124
Tipe Konten text
Tipe Media unmediated
Tipe Carrier volume
Akses Elektronik
Institusi Pemilik Universitas Indonesia
Lokasi Perpustakaan UI, Lantai 4, R. Koleksi Jurnal
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
332 JTKAKN 5:2 (2019) 08-22-28811974 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20511769