Abstract:Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including…
ng the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.
Abstract:This study aims to analyze the effects of professionalism, independence, and work motivation on audit quality at the South Sulawesi Provincial Inspectorate, both simultaneously and partially, and to identify the most dominant…
inant factor influencing audit quality. The study employed a quantitative approach using a survey method. The research population consisted of all auditors at the South Sulawesi Provincial Inspectorate. A saturated sampling technique was applied, resulting in 53 respondents whose questionnaires were successfully collected and met the research criteria. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression. The results indicate that professionalism, independence, and work motivation simultaneously have a positive and significant effect on audit quality. This finding is supported by an F-value of 25.053 with a significance level of 0.001 and an adjusted R-squared value of 0.581, indicating that the three variables explain 58.1% of the variation in audit quality. Partially, professionalism has a positive and significant effect on audit quality, as indicated by a t-value of 2.983 and a significance level of 0.004. Work motivation also has a positive and significant effect on audit quality, with a t-value of 2.910 and a significance level of 0.005. In contrast, independence does not have a significant effect on audit quality, as reflected by a t-value of 1.184 and a significance level of 0.242. Among the examined variables, professionalism has the strongest influence on audit quality, followed by work motivation and independence. These findings suggest that strengthening auditors’ professionalism and work motivation is essential for improving audit quality within the South Sulawesi Provincial Inspectorate.
Abstract:This study discusses the implementation of Government Goods/Services Procurement Electronically (E-Procurement) from the perspective of Collaborative Governance in Pekanbaru City. The focus of this research is on the effetiveness…
etiveness of e-catalogs, the involvement of local business actors, and cooperation between local government agencies. The aim of this research is to analyze and describe the e-procurement process within a collaborative framework and to identify the obstacles faced. This research uses a descriptive qualitative approach with data collection techinuques through interviews with the local UKPBJ of Pekanbaru City, the Departement of Trade and Industry of Pekanbaru City, the Inspectorate of Pekanbaru dan the Department of Cooperatives and MSMEs of Pekanbaru City. The result of this study indicate that collaboration among actors is on going but not yet optimal, especially in horizontal dimensions. The involvement of local business actors is still limited due to a lack of technical assistance and information. This research recommends strebgthening the role of local governments as facilitators of collaboration, enchancing the capatity of business actors, and fostering synergy between institutions to achieve participatory, transparent procurement using domestic products.
Abstract:This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data…
ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.
Abstract:This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with…
th a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
Abstract:This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Abstract:Abstract: The 2024 Bureaucratic Reform Index (IRB) of Jayapura City, categorized as "CC", reflects sub-optimal civil servant management and public service quality, rooted in weak work culture and organizational capacity.…
This Community Service activity aims to enhance civil servants' understanding of the strategic position of Mental Revolution in bureaucratic reform through the lens of Public Value Governance. The method used is participatory advocacy through material presentation and Focused Group Discussion (FGD) involving the Government Division, Inspectorate, and Organization and Management Division of the Jayapura City Regional Secretariat. The results showed an increase in collective understanding among civil servants regarding the importance of behavioral transformation for substantive public services. The concrete output of this activity is the presentation of strategic recommendations containing proposals for the 2025-2030 Mental Revolution roadmap and the reorientation of training curricula based on local competencies. In conclusion, strengthening integrity, work ethic, and mutual cooperation through this approach serves as a strategic foundation to reinforce governance and increase public value in Jayapura City.
Keywords: civil servant; mental revolution; participatory advocacy; public value governance; bureaucratic reform.
Abstrak: Indeks Reformasi Birokrasi (IRB) Kota Jayapura tahun 2024 yang berada pada kategori "CC" mencerminkan belum optimalnya manajemen ASN dan kualitas pelayanan publik, yang berakar pada lemahnya budaya kerja dan kapasitas organisasi. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan pemahaman ASN mengenai posisi strategis Revolusi Mental dalam reformasi birokrasi melalui lensa Public Value Governance. Metode yang digunakan adalah advokasi partisipatif melalui paparan materi dan diskusi terfokus (Focused Group Discussion) yang melibatkan Bagian Pemerintahan, Inspektorat, dan Bagian Organisasi dan Tata Laksana Sekretariat Daerah Kota Jayapura. Hasil kegiatan menunjukkan peningkatan pemahaman kolektif ASN mengenai pentingnya transformasi perilaku untuk pelayanan publik substantif. Output nyata kegiatan ini berupa paparan rekomendasi strategis terkait roadmap Revolusi Mental ASN 2025-2030 dan reorientasi kurikulum diklat berbasis kompetensi lokal. Kesimpulannya, penguatan integritas, etos kerja, dan gotong royong melalui pendekatan ini menjadi fondasi strategis untuk memperkuat tata kelola dan meningkatkan nilai publik di Kota Jayapura.
Kata kunci: advokasi partisipatif; ASN; public value governance; reformasi birokrasi; revolusi mental.