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"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."

"Penelitian ini membahas peran Internal Audit dalam penerapan Enterprise Risk Management yang dilaksanakan di sektor publik, yaitu di Inspektorat Jenderal Kementerian Keuangan. Peran Internal Audit tersebut antara lain 1) peran assurance (memberikan keyakinan yang memadai) sebagai peran inti, 2) peran konsultasi sebagai peran tambahan yang diperbolehkan dan 3) peran-peran yang tidak diperbolehkan oleh Institute Internal Audit dalam penerapan manajemen risiko di organisasi. Penelitian ini juga membahas tingkat kematangan penerapan manajemen risiko di Kementerian Keuangan dan peranan Internal Audit dalam menghadapi tantangan penerapan manajemen risiko di sektor publik.Penelitian ini merupakan penelitian kualitatif dengan desain deskriptif. Pendekatan yang dilakukan adalah dengan metode studi pustaka, pengamatan langsung, serta melakukan wawancara dengan pihak-pihak yang terkait. Hasil dari penelitian ini menyatakan bahwa peran yang dilakukan Inspektorat Jenderal telah sesuai dengan ketentuan yang dikeluarkan oleh Institute Internals Audit. Kesimpulan lain dalam penelitian ini adalah tingkat kematangan penerapan manajemen risiko di Inspektorat Jenderal berada pada level risk defined atau skala 3 (tiga) dan peran Inspektorat Jenderal telah dijalankan dengan baik dalam penerapan manajemen risiko di Kementerian Keuangan.

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This study discusses the role of Internal Audit in Enterprise Risk Management implementation in the public sector, At this case Inspectorate General of the Ministry of Finance. Roles of Internal Audit include 1) the role of assurance (provide reasonable assurance) as a main role, 2) consulting role as an additional role that is allowed and 3) the roles that are not allowed by the Institute of Internal Audit in risk management in the organization. The study also discusses the level of maturity of risk management implementation at the Ministry of Finance and Internal Audit role in facing the challenges of risk management implementation in the public sector.

This research is a qualitative descriptive design. The approach taken is study of literature, direct observation, and interviews with the parties involved. The results of this study state that the role of the Inspector General conducted in accordance with the provisions issued by the Institute Internal Audits. Another conclusion of this research defined the level of maturity of risk management at the Inspector General is at the risk defined level or at scale 3 (three) and the role of the Inspector General has been done well in the implementation of risk management in the Ministry of Finance."

"Penelitian ini menjelaskan pengembangan sumber daya manusia yang dilakukan oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK RI), bertujuan untuk menggambarkan kegiatan pengembangan SDM yang dilakukan oleh BPK RI melalui suatu proyek yang bernama State Audit Reform Sector Development Program (STAR SDP). Proyek STAR SDP merupakan kegiatan yang diinisiasi oleh Pemerintah untuk melakukan reformasi pada sektor audit. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kualitatif. Hasil dalam penelitian ini, terlihat bahwa BPK RI serius dalam melakukan reformasi audit dan dibuktikan salah satunya dengan melakukan pengembangan SDM melalui pelatihan-pelatihan nasional dan internasional, program beasiswa Pascasarjana dan sertifikasi, dan mengembangkan Kurikulum Berbasis Kompetensi oleh Pusdiklat BPK RI.;This research describes about development of human resources carried out by the AuditBoard of the Republic Indonesia (BPK RI). The purpose of this research is to describe about human resources development activities through an instrument called State Audit Reform Sector Development Program (STAR SDP). This program is an activity that initiated by the Government to reform the audit sector. The methods used in this research is a qualitative method. The results of this research indicate that BPK RI serious in doing the audit reform and proved by developing the human resource through scholarship programs, certification courses, national and international shortcourses, and develop competency based curriculum by BPK Training Center."

"State and Local Public Finance provides a comprehensive and sophisticated analysis of state and local government public finance practices and issues, using the basic tools of economics. This fifth edition maintains its focus on key local services such as education, health care, and transportation and brings in new coverage of land use and housing, applications from behavioral economics, and more international comparisons.This textbook provides an examination and analysis of public finance practices and problems in a federal fiscal system, focusing on the fiscal behavior and policies of state and local governments. Modern economic theory is applied to examine the way key institutions are used to produce and finance services and to provide evaluation of alternative policies.This stalwart text will continue to be invaluable reading for those who study public finance, local government finance, urban economics, public policy, and public administration."