Government Agencies In Indonesia Research Articles

The Influence of APIP Capabilities in Optimizing Financial Audit Efficiency: Optimal Accountability

Abstract This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP) in optimizing the efficiency of financial audits and reducing audit findings to achieve optimal accountability. The study was conducted by collecting annual report documents from the Financial and Development Supervisory Agency (BPKP), the Audit Board of the Republic of Indonesia (BPK), and the Ministry of Home Affairs (Kemendagri). A quantitative approach was used in this study, with data analysis involving 3,252 observations from various government agencies in Indonesia. The data collected included APIP capabilities, financial audit efficiency, and the number of audit findings. The mediating variable used in this study is the follow-up on audit recommendations. The results show that APIP capabilities have a significant impact on the efficiency of financial audits. Increasing APIP capabilities has been proven to significantly enhance audit follow-ups and reduce the number of audit findings. Additionally, the variables of organizational age and geographic factors also significantly affect audit efficiency and the number of audit findings, indicating that these factors are important in achieving better financial accountability. Conversely, the size of the agency negatively affects audit follow-ups and positively affects the number of audit findings. These findings underscore the importance of enhancing APIP competencies and capabilities as a primary strategy in improving the efficiency and accountability of financial audits in the public sector. This study provides significant contributions to the development of internal supervisory policies and the improvement of financial audit quality in Indonesia, as well as encouraging efforts to enhance public sector accountability. Keyword: apip capabilities; financial audit efficiency; audit findings; accountability

Quality of Complaint Services through the Lapor Website at Departement of Education the East Java Provincial

The development of an Electronic Based Government System is an embodiment of improving the quality of public services. The LAPOR website is a national electronic-based complaint management system that can be accessed by all Indonesian people. The existence of LAPOR mandates that the management of complaint services in every government agency in Indonesia must be integrated with LAPOR, At department of east java provincial education service. The LAPOR website is the most widely used media by the people of East Java in sending complaints to at Departement of Eduaction The East Java Provincial. However, in reality there are still some complaints from the public about the services provided through LAPOR website. The purpose of this research to determine the quality of complaint services through the LAPOR website at Departement of Education The East Java Provincial. This research uses a qualitative approach with data collection techniques through observation, interview, and documentation. The results showed that the quality of complaints service through the LAPOR Website using the four objectives of the Electronic Service Quality theory study was of high quality but not optimal, because there were still several complaints whose follow-up did not run optimally and there were several complaints that experienced delays in the follow-up of further complaints.

EVALUATION OF IT GOVERNANCE BASED ON SPBE USING COBIT 2019 AND ISO/IEC 38500:2015

SPBE is a mandatory IT Governance framework implemented by all government agencies in Indonesia. Since its implementation in 2018, the national average maturity level remains very low, with the main obstacle being in the fundamental domain of IT Governance, as identified during the 2022 evaluations. An evaluation was conducted on government agencies facing similar challenges using COBIT 2019 as the framework, providing the best practices and widely used standards for IT Governance. This was combined with the principles of ISO/IEC 38500:2015, an international standard for IT Governance. Maturity level measurements were taken to assess the current conditions of the agencies and provide improvement recommendations linked to indicators in the SPBE maturity level evaluation guidelines. The improvement recommendations provided were able to enhance maturity levels holistically, not only in the IT Governance domain but across the entire management processes and product services of the agencies, aiming to achieve sustainable benefits and objectives.

Addressing the Era of Open Data and Policy Solutions in Indonesia

Openness of Government Data is considered important and is an innovation that influences from the community to prevent corruption by increasing transparency of information and data. This has been done by almost most of the Ministries / Government Agencies in Indonesia in all aspects that include data disclosure in the social, economic, cultural, political and security fields. One of the drivers of the emergence of Open Government Data (OGD) is the era of the industrial revolution 4.0 which has affected all aspects of life with all technological advances so that people tend to require information disclosure in supporting and overseeing the running of the government. Conversely, the lack of utilisation of OGD is something that the Government really needs to pay attention to. Here the author discusses the openness of government data in Indonesia, with several literature review studies and reviews of several journals and interviews with several experts who are expected to provide recommendations related to the importance of data disclosure using several measurement parameters so that the gap between the framework and the OGD concept itself in Indonesia can be considered. In addition, the final goal of this study aims to provide foresight for policies that can be taken by the Government aimed at data transparency that can be used optimally by the general public and does not conflict with policies that have been implemented on data disclosure information.

Website Quality Measurement of Educational Government Agency in Indonesia using Modified WebQual 4.0

This study aims to evaluate the quality of the Region III Higher Education Service Institution (RHSI3) website using the modified WebQual 4.0. This evaluation needs to be carried out to find out things that need to be improved on the website so that it can satisfy its users. Based on the evaluation results, it can be seen that the overall average score of the RHSI3 website measurement is 568.50 with an interpretation of 69.33%, so it is included in the Good criteria. There are six indicators that get a score above the average while there are four indicators that get a score below the average. The indicator that gets the highest score is the indicator about the simplicity of learning to operate the RHSI3 website. This indicator gets a score of 808 with an interpretation of 98.58%, so it is included in the Excellent criteria. The indicator that gets the lowest score is whether the website provides a space for the community. The indicator only gets a score of 216 with an interpretation of 26.34%, so it is included in the Bad criteria. To improve the quality of the website, it is necessary to improve several indicators that get a low score interpretation value, i.e., providing detailed information, a space for the community, and making it easier to communicate with organizations. From an academic point of view, this study contributes to the modifications of WebQual 4.0 as well as gives examples of how to use it. From a practical point of view, the results of this study can be a reference for RHSI3 website managers regarding things that need to be considered and improved to make their website quality better.

Jenis dan karakteristik konten media sosial instansi pemerintah dan keterikatan pengguna

The growing number of social media users has become a momentum for government agencies to optimise their social media accounts. This study aims to analyse types and characteristics of the government agency’s social media contents and users engagement regarding these contents. Extracting the contents posted in the Indonesian Instagram account using the quantitative and thematic content analyses, different test was carried out to determine whether there was a significant difference in user engagement. This article reveals the following findings. Materials posted by DGT’s Instagram consist of not merely the government agencies in Indonesia. They could adopt this model when formulating workable social media content strategies to educate, attract and mobilise social media users to achieve their goals.

Analysis of Risk Management Information System Applications Using Iso/Iec 27001:2022

The rapid development of information technology can make it easier for anyone to obtain, process, and disseminate various information systems. Information system security is an important aspect in maintaining information confidentiality. One way to maintain the security of information systems is by conducting risk management. The goal of risk management is to control and lessen the likelihood of risks that could jeopardize information system security. This research aims to carry out a risk management process in one of the government agencies in Indonesia by controlling mitigation that refers to ISO / IEC 27001: 2022. Data collection in this study was carried out by means of observation, interviews, and Forum Group Discussion (FGD). The results of this study were the discovery of 15 risks, 50 risk threats, and 15 impacts caused by the risk. This research resulted in 42% of the risks falling into a moderate impact.

Implementation of public sector marketing in Indonesia: Internet-based study official provincial government website

The quality of performance and public services in Indonesia still requires significant improvement. One approach that can be used to improve this quality is the application of marketing concepts. This research aims to identify the practice of implementing a marketing approach, especially the 4P1C strategy (product, price, place, promotion, and customer focus and relations) in the public sector in Indonesia. The method used is content analysis, where marketing strategy practices are detected through narratives on the official pages of provincial government agencies in Indonesia. 4,678 pages of text (1,126,018 words) were copied from 34 official Provincial Government websites for analysis. Analysis was carried out on manifest content using an a priori coding approach and hidden content supported by the QDA Miner application. The analysis results show that provincial governments in Indonesia still need to maximize the implementation of the 4P1C marketing strategy fully. The element of "promotion" became the dominant element of the process, with words such as "socialization" and "information" dominating usage. However, it is essential to note that the term "information" is more related to the obligation to disclose information by the law than persuasion efforts for promotional purposes. Apart from that, the provincial government does not use its official website as a marketing tool for its region (marketing place). Only a few provinces use narratives related to "investment," "regional potential," and "regional advantages" as marketing efforts. This research confirms the view of Lee & Kotler (2006) that marketing in the public sector is a field that still needs to be considered and understood by public sector managers. Thus, further efforts are required in order to increase understanding and application of marketing concepts in the context of public services in Indonesia.

Application of Electronic Certificate in Indonesia and the Adaptation of the Provision of Electronic Certification (Psre) Under the Menteri Agraria/BPN Nomor 1 Tahun 2021

Technology that is growing rapidly affects all levels of society to keep up with existing technological advances. It is no exception with various government agencies in Indonesia which are now implementing the speed of technology. This also applied by the National Land Agency or BPN, which through the regulation of the Minister of Agrarian and Spatial Planning Head of the Republic of Indonesia Land Agency or commonly referred to as ATR / BPN Number 1 of 2021 concerning Electronic Certificates which has now taken effect in January 2021. The regulation states that Electronic Certificates will replace physical certificates that were previously in the form of books. However, the problem experienced is that the Indonesian people do not fully understand the performance and also the use of electronic certificates due to the uneven socialization carried out by ATR / BPN. In addition, what is feared by the public is the very easy theft of data that occurs in Indonesia because of the weak security system especially in the Indonesian government.

How Work From Home and Knowledge Sharing on Job Satisfaction Mediated By Work-Family Conflict: Study in One of the Central Government Agencies in Indonesia

The purpose of this research is to analyze the influence of work from home on job satisfaction, the influence of knowledge sharing on job satisfaction, the influence of work from home on work-family conflict, the influence of work-family conflict on job satisfaction, and the influence of work-family conflict on knowledge sharing. The population in this study is one of the Central Government Institutions of Indonesia in sector II, located in Jakarta, and the sampling technique used is purposive sampling. This research employs quantitative analysis, and the data source used is primary data collected through a questionnaire. The data is analyzed using SmartPLS to obtain the structural equation model (SEM) and test the hypotheses. The results of the analysis indicate that work from home does not have a significant influence on job satisfaction. However, knowledge sharing has a significant influence on job satisfaction. The analysis also shows that work from home significantly affects work-family conflict, and work-family conflict significantly affects job satisfaction. Furthermore, knowledge sharing does not have a significant influence on work-family conflict. Keywords: Work From Home, Knowledge Sharing, Work-Family Conflict and Job Satisfaction.

Pengawasan Bahan Pangan Tidak Layak Edar oleh Badan Pengawasan Obat dan Makanan (BPOM) Kota Batam

The Food and Drug Supervisory Agency (BPOM) is a non-ministerial central government agency in Indonesia, which is based on Presidential Regulation Article 2 No 80 of 2017 which carries out government duties in the field of controlling the distribution of drugs and food throughout Indonesia. Decree of the Head of the Food and Drug Supervisory Agency (BPOM) of the Republic of Indonesia Number 14 of 2014 concerning the organization of work procedures for implementing technical units within the drug and food regulatory agency, a Balai was formed. Food and Drug Supervisory (BPOM) located in every province in Indonesia to facilitate the supervision of drugs and food in the regions. The purpose of this study is first to describe the supervision of BPOM Kepri Batam against illegal drugs and food in Batam City, the two factors that influence BPOM Kepri in controlling illegal drugs and food in Batam City. The research method is qualitative.Data collection techniques are interviews, observation and documentation. Sources of data used are primary data sources which are obtained directly from data sources and secondary data which are obtained indirectly through websites, annual reports, and performance reports. This research was carried out by the Kepri Food and Drug Supervisory Agency (BPOM), business actors and the community. the result of the research is the Supervision of BPOM Kepri on illegal drugs and food in Batam City. The supervision carried out by BPOM Kepri is carried out in two ways, namely pre market and post market supervision, both supervision that is carried out before the product is circulated and before it is circulated, in this case BPOM in conducting technical supervision with 3 (three) lines, namely BPOM as the first line as the government, the second line. producers / distributors and the thirt line of society as control of the performance of BPOM Kepri, especially in Batam City.

Pengawasan Bahan Pangan Tidak Layak Edar oleh Badan Pengawasan Obat dan Makanan (BPOM) Kota Batam

The Food and Drug Supervisory Agency (BPOM) is a non-ministerial central government agency in Indonesia, which is based on Presidential Regulation Article 2 No 80 of 2017 which carries out government duties in the field of controlling the distribution of drugs and food throughout Indonesia. Decree of the Head of the Food and Drug Supervisory Agency (BPOM) of the Republic of Indonesia Number 14 of 2014 concerning the organization of work procedures for implementing technical units within the drug and food regulatory agency, a Balai was formed. Food and Drug Supervisory (BPOM) located in every province in Indonesia to facilitate the supervision of drugs and food in the regions. The purpose of this study is first to describe the supervision of BPOM Kepri Batam against illegal drugs and food in Batam City, the two factors that influence BPOM Kepri in controlling illegal drugs and food in Batam City. The research method is qualitative.Data collection techniques are interviews, observation and documentation. Sources of data used are primary data sources which are obtained directly from data sources and secondary data which are obtained indirectly through websites, annual reports, and performance reports. This research was carried out by the Kepri Food and Drug Supervisory Agency (BPOM), business actors and the community. the result of the research is the Supervision of BPOM Kepri on illegal drugs and food in Batam City. The supervision carried out by BPOM Kepri is carried out in two ways, namely pre market and post market supervision, both supervision that is carried out before the product is circulated and before it is circulated, in this case BPOM in conducting technical supervision with 3 (three) lines, namely BPOM as the first line as the government, the second line. producers / distributors and the thirt line of society as control of the performance of BPOM Kepri, especially in Batam City.

Architectural Design of Business Processes For Community Empowerment and Flexibility Based on Presidential Regulation Number 132 of 2022

The development of information technology in daily life is very rapid so that it can increase the productivity of an individual or organization. The Government Sector also utilizes information technology in an effort to increase the provision of effective and efficient public services. Likewise with the Government of Indonesia, in 2018 issued Presidential Regulation No. 95 of 2018 concerning Electronic-Based Government Systems (SPBE) as a guideline for governance that utilizes information and communication technology to provide quality public services. SPBE evaluation and monitoring is carried out by the Ministry of State Apparatus Empowerment and Bureaucratic Reform (KemenPANRB) in every government agency in Indonesia. In 2020 the results of the SPBE evaluation at the Tangerang City Government obtained a score of 3.44 with a good index. For this reason, this research focuses on improving SPBE governance which includes the standardization and integration of SPBE business processes for the Tangerang City Government. This research provides a solution in the form of an SPBE enterprise architecture design in the business process domain according to the SPBE architecture. Several phases are used, namely the preliminary phase, architecture vision, and business process architecture. The main phase of this design is the business process architecture which produces level 0 business process maps, level 1, 2, 3, 4, 5 business process maps and cross-functional maps as standardization of SPBE business processes according to PermenPANRB No. 19 of 2018.

Analisis Kinerja Anggaran Program Penyelenggaraan Pemilihan, Pengangkatan dan Pemberhentian Kepala Desa

This study aims to analyze the budget program regarding the election, appointment and dismissal of village heads in the Community and Gampong Empowerment Office of West Aceh District. Every government agency in Indonesia has a budget, in accordance with “West Aceh District Regent Regulation Number 53 of 2016 Concerning Position, Organizational Structure, Duties, Functions, and Work Procedures of the Wes Aceh District Community Empowerment and Gampong Office” which states that “Public Empowerment Service and Gampong which is the implementing element of government affairs in the field of community and village empowerment which is the regional authority, where the Community Empowerment Service and Gampong have the task of assisting the regent". This research uses descriptive quantitative method. The type of data used is secondary data, namely LKJIP, RKA, DPA from the results of the documentation. The analysis technique used is Expenditure Variance Analysis and Efficiency Ratio. The results of the study prove that the level of budget performance in the election, appointment and dismissal of village heads at the West Aceh Community and Gampong Empowerment Service based on analysis of spending variance is that the remaining unused budget is IDR 291,275,038.00 or as much as 96% of the total budget set. Based on the Efficiency Ratio analysis, the level of budget efficiency in this program is only 3.75%, which means it is in the less efficient criteria.

The Effect of Perceived Organizational Support on Employee Performance during Organizational Change with Affective Commitment to Change as Mediator

In facing the challenges of a world full of uncertainty, every organization needs to adapt to organizational changes. Employees as change targets need high motivation to be able to accept change. The success of an organizational change can be seen through the realization of employee affective commitment, which leads to increased performance during organizational change. This study aims to analyze the role of perceived organizational support on employee performance. In addition, to analyze the role of mediating affective commitment in the relationship. The object of research was carried out in the government sector by taking a sample of 128 respondents who are employees of the public sector organization, the Central Bureau of Statistics in Indonesia. Data collection was carried out through questionnaires distributed via email and social media. The research findings show that perceived organizational support does not directly affect employee performance. Meanwhile, affective commitment is a perfect mediator mediating the relationship between perceived organizational support and employee performance. Research is limited to the scope of one government agency only. Furthermore, research can be conducted in all government agencies in Indonesia to provide more comprehensive results.

Employee accountability in Indonesia: The role of formalization, managerial monitoring behavior and perceived competence.

Accountability is an imperative element of organizations that Human Resource Management establishes as a behavior guideline. It encourages employees to be responsible for decisions and actions they took. Employing Social Cognitive theory, this study aims to investigate the mechanism of how formalization influences employee accountability. We hypothesize that this relationship is mediated by managerial monitoring behavior and perceived competence. Data was collected from 331 employees of a government agency in Indonesia. Structural equation modelling analysis reveals that (1) formalization directly and indirectly influences employee accountability, and its direct effect is higher than its indirect effect, suggesting the importance of formalization system in Human Resource Management; (2) the contribution of perceived competence as a mediator between formalization and employee accountability is higher than the contribution of managerial monitoring behavior, suggesting the importance of micro-foundations of Human Resource research; (3) the relationship between formalization and employee accountability was serially mediated by managerial monitoring behavior, which was preceded by managerial monitoring behavior for task performance and continued by managerial monitoring behavior for interpersonal facilitation This study contributes to international Human Resource Management literature by explaining the mechanism by which formalization affect accountability.

Human Resources Competency in The Successfull Of Financial Digitization and Its Impact on The Financial Statement Performance in society 5.0

Quality financial reports are a form of accountability reporting entities to the public. The existence of quality finance is an indicator of good financial performance for an entity. This study aims to examine the role of Human Resources (HR) competence in optimizing business digitization and its effect on the quality of financial reports. This research is based on the problem of low quality of financial reports because accounting HR is not yet literate in accounting and IT and there is still low financial digitization in several central and regional government agencies in Indonesia. Descriptive analysis method with a quantitative approach is used to test the influence between variables and the survey was conducted by distributing questionnaires to the respondents, namely 30 employees of the Accounting and Budgeting Division at the Bandung City Financial and Asset Management Agency. Multiple linear regression with SPSS 25.0 software, was used to test the effect of the variables studied. The research findings show that human resource competence has a high contribution to the optimization of financial digitization and the quality of financial reports is influenced by the optimization of financial digitization. This research contributes to improving financial accountability and the successful implementation of good governance in Indonesia. Quality financial reports are produced by HR who have the knowledge and skills in using available financial applications. the use of effective financial applications supports the successful implementation of financial digitization in the public sector.

THE INFLUENCE OF THE WHISTLEBLOWING SYSTEM ON FRAUD DETECTION IN EFFORTS TO ERADICATE CORRUPTION

This study aims to determine the influence of whistleblowing systems, professional expertise, fraud auditors on fraud detection on efforts to eradicate corruption in government agencies in Indonesia. Populace from the study is all forensic auditors in government agencies and private companies, while the sample used is 100 investigators in government agencies who have a whistleblower system in their agencies. The research method carried out was to analyze using PLS using five variables, namely Whistleblowing System (X1), Professional Expertise (X2), Fraud Detection (Z), and Efforts to Eradicate Corruption (Y). The results of the study from pls grouped the variables of whistleblowing system, professional expertise, fraud auditors influential and significant on fraud detection variables and also variables of efforts to eradicate corruption crimes, while fraud detection variables have an effect and are significant on efforts to eradicate corruption in agencies-instanthe government in Indonesia.

Reformasi Administrasi Pelayanan Berbasis Online pada Dinas Penduduk dan Pencatatan Sipil Kota Padang

Public service can be said as a mirror of the relationship between the government and its citizens. Public services are also a medium for channeling the government's attention to the demands and needs of its people, especially at the present time where we are entering the era of society 5.0 which is defined as a period of intense human competition because various sectors of life coexist with the use of communication technology. The implementation of E-government has also been widely implemented in several government agencies in Indonesia, including the Population and Civil Registration Office of the City of Padang, West Sumatra, with the use of an online-based service system to improve service quality and quality. This is in accordance with the statement by the Head of the Padang City Disdukcapil Edi Hasymi who said that "this online service follows up on an appeal from the Ministry of Home Affairs for Disdukcapil in each district/city to implement online adminduk services to make it easier for people to carry out adminduk services"

The Strategies Analysis of Corporate University in the Government Agencies in Indonesia

Changes in the world's landscape with massive digital developments affect learning and development strategies of human resources in every organization, including the Government Agencies. In Indonesia, changes in ASN competency management as mandated by the Law on ASN also encourage changes in the learning and development process in education and training units, marked by the emergence of Corporate Universities in Government Agencies. Using the concept and generic strategy approach of Corporate University developed by Radermarkers (2014), this research intends to analyze the learning strategies developed by Corporate University in Government Agencies in Indonesia. The research method is carried out with a literature study approach with data and information from the Corporate University strategic plan as the main data source. From the analysis of concepts and strategies for six Corporate Universities, it can be concluded that the school strategy is the strategy chosen by the majority of Corporate Universities in Government Agencies, compared to the college strategy and the academy strategy. Various concepts and strategies of Corporate University in this research are expected to reference other Government Agencies that will develop Corporate University as a strategy in developing ASN competencies in Indonesia.