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Analytics

Nur Irfan Dwi Nugroho; Vivi Oktari

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Integrity is a fundamental value in realizing clean, transparent, and accountable public sector governance. Various integrity assessment instruments have been implemented in the public sector in Indonesia, such as the Integrity Assessment Survey (SPI) by the Corruption Eradication Commission (KPK), the Integrity Zone (ZI) by the Ministry of Administrative and Bureaucratic Reform (PANRB), and IntoSAINT developed by INTOSAI. However, all three still have limitations. This study aims to analyze the strengths and weaknesses of these three instruments and develop an alternative assessment tool, the Integrity Assessment Tool (IAT), which can be an alternative choice to the integrity assessment model in Indonesia. This study uses a qualitative descriptive approach through literature studies and analysis of integrity policy documents, with a theoretical foundation of the OECD Integrity Framework and the Anti-Bribery Management System (SNI ISO 37001). The results show that the Integrity Assessment Tool is able to assess organizational integrity comprehensively and objectively through four main dimensions: history, performance, potential, and perception. This approach integrates quantitative, qualitative, and psychometric aspects to produce a more accurate and sustainable picture of the integrity position of public sector organizations. Theoretically, this research enriches the study of public sector integrity management, while practically, it provides guidance for government agencies in building a measurable, systematic, and sustainable integrity evaluation system as a basis for establishing a national model for integrity assessment.

Meriana Meriana

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

Wulan Sari; Euis Mufahamah; Harold Kevin Alfredo

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation in the public sector encourages civil servants to utilize technology not only for administrative purposes but also to improve efficiency, accuracy, and work performance. This study examines the influence of Intelligent Learning-Based Training and Digital Training Components on the Digital Productivity of civil servants at the Bureau of Economic Affairs of the Regional Secretariat of Lampung Province, with Adaptive Competence serving as a mediating variable. A quantitative approach with a non-experimental survey design was applied, and data were collected through structured questionnaires distributed to employees engaged in digital-based work activities. The data were analyzed using structural model testing procedures. The findings reveal that Intelligent Learning-Based Training does not significantly influence Adaptive Competence or Digital Productivity. Conversely, Digital Training Components positively and significantly affect both Adaptive Competence and Digital Productivity. Adaptive Competence also has a positive impact on Digital Productivity and mediates the relationship between Digital Training Components and Digital Productivity. However, Adaptive Competence does not mediate the relationship between Intelligent Learning-Based Training and Digital Productivity. These results indicate that civil servants’ digital productivity is more effectively improved through practical, relevant, accessible, and well-evaluated digital training programs than through intelligent learning systems alone. Therefore, public institutions are encouraged to develop digital training initiatives that align with employees’ daily work demands while strengthening their adaptive competence in responding to technological changes.

Nailah Arrum Tsabita; Michael Lega; Riri Maria Fatriani; Hapsa Hapsa

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bureaucratic reform in Indonesia has encouraged the strengthening of civil service management oriented toward performance through the policy of appointing Government Employees with Work Agreements (PPPK) in order to improve the effectiveness of public organizations. This study aims to analyze the performance of PPPK in supporting the implementation of tasks at the Environmental Agency of Jambi City by using Mangkunegara’s performance theory as the analytical framework. This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews and documentation, and then analyzed using data reduction, data display, and conclusion drawing techniques. The results show that the performance of PPPK is generally in the good category and contributes positively to organizational effectiveness. This is reflected in the aspects of work quality, work quantity, and responsibility as explained in Mangkunegara’s performance theory. The alignment between job placement and competence, increased work motivation due to employment status certainty, and organizational support through training and coaching are the main factors supporting performance optimization. However, there are still constraints, particularly the suboptimal understanding of main duties and functions, thus requiring strengthened organizational communication and continuous capacity development. This study confirms that competency-based management and systematic development of PPPK play an important role in improving the effectiveness of task implementation in the public sector.

A.M. Fadli Mappisabbi; A. Noerhayati Amirullah; Nurasia Natsir

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

Agustino Yamlean; Dian Ferriswara; Fedianty Augustinah; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Digital transformation in the public sector has driven various service innovations, including pension administration services for State Civil Apparatus (ASN). This study aims to analyze the development of digital-based public service innovations in pension administration and identify the benefits and challenges of their implementation. This study used the Systematic Literature Review (SLR) method by reviewing various relevant scientific articles from national journals that discuss the digitalization of public services and pension administration. The literature selection process was carried out systematically to identify, evaluate, and synthesize research findings related to digital-based pension service innovations. The review results indicate that digitalization of pension administration services through the use of electronic service applications and platforms can improve administrative efficiency, accelerate data verification and pension fund disbursement, and increase transparency and accountability in public services. The implementation of digital services also contributes to simplifying bureaucratic procedures and increasing service accessibility for retirees. However, the literature review also revealed challenges in implementing digital pension services, including low digital literacy among retirees, limited access to technological devices, and suboptimal dissemination of service information. The findings of this study indicate that the success of digital-based service innovations depends not only on technology, but also on human resource readiness, the organizational capacity of government institutions, and the level of public acceptance of the use of digital technology. Therefore, developing digital-based pension services requires a comprehensive strategy.

Edizon Mirino; Dian Ferriswara; Fedianty Augustinah; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Digital transformation in the public sector has significantly driven service innovations, particularly in pension administration for Civil Servants (ASN). This study aims to analyze the development of digital-based public service innovations in pension administration while identifying the benefits and challenges associated with their implementation. The research employs a Systematic Literature Review (SLR) method by examining relevant scholarly articles from national journals focusing on the digitalization of public services and pension systems. The literature selection process was conducted systematically to identify, evaluate, and synthesize key findings related to digital pension service innovations. The results indicate that digitalization through applications and electronic platforms enhances administrative efficiency, accelerates data verification, and improves the speed of pension fund disbursement. It also strengthens transparency and accountability while simplifying bureaucratic procedures and expanding service accessibility for retirees. However, several challenges remain, including low digital literacy among retirees, limited access to technological devices, and insufficient public awareness regarding digital service usage. The findings suggest that the success of digital-based public service innovations depends not only on technological availability but also on human resource readiness, institutional capacity, and the level of public acceptance. Therefore, a comprehensive strategy is required, including improving digital literacy, strengthening information technology infrastructure, and optimizing communication efforts to ensure effective adoption.

Abdi Susanto; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This research aims to analyze the capacity building of government personnel in implementing the Electronic-Based Government System (SPBE) at the Department of Communication and Informatics of Gresik Regency, which plays a strategic role in digital governance. This study uses a qualitative approach focusing on capacity development strategies and constraints at individual and organizational levels. The findings show that capacity building is carried out through two main strategies: human resource development and organizational strengthening. In human resource development, the establishment and training of an internal assessor team serve as key instruments in supporting SPBE implementation. This team represents institutionalized capacity, enabling the organization to independently conduct monitoring, evaluation, and quality assurance processes in a sustainable manner. This approach reflects a long-term strategy to strengthen institutional independence and reduce reliance on external parties. In organizational strengthening, capacity building focuses on optimizing organizational structure, work systems, coordination mechanisms, and regulatory support, including standard operating procedures. However, several constraints were identified. At the individual level, there is an imbalance in technical competencies, especially in information technology skills. At the organizational level, the lack of optimal follow-up after training highlights the need for more integrated human resource planning. These findings indicate that capacity building in SPBE implementation requires a systemic, well-planned, and sustainable approach to achieve effective, adaptive, and responsive digital government governance in the public sector.

Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Nurasia Natsir

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Bureaucracies worldwide face increasing pressure to innovate due to rising citizen expectations, technological disruption, and fiscal constraints. The digital era offers significant opportunities to transform public service delivery by overcoming traditional administrative barriers. This study employs a multiple case study design, analyzing 18 innovative public service initiatives in Indonesia recognized for service innovation. Data were collected through document analysis, semi-structured interviews, and direct observations. Using Innovation Diffusion Theory and Institutional Theory, the study examines innovation adoption, implementation, and sustainability. The findings show that successful bureaucratic innovations share six key characteristics: strong leadership, citizen-centric design, effective use of digital technologies, incremental implementation, institutionalization through regulations, and external partnerships. However, major barriers include rigid regulations, risk-averse organizational culture, fragmented authority, limited resources, inadequate digital infrastructure, and political influences. Digital technology plays a crucial enabling role, yet it must be supported by organizational change, capacity building, and cultural transformation. This study provides policy recommendations to support regulatory reform, strengthen innovation systems, and foster innovation-friendly public sector environments.

Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Nurasia Natsir

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

Erna Eni; Rahma Syafitri

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the organizational performance of the Dinas Kebudayaan dan Pariwisata Kota Tanjungpinang in managing the tourism sector. Tanjungpinang has significant cultural and historical tourism potential; however, tourist visit trends remain fluctuating and unstable. This research employs a descriptive qualitative approach using a case study method and library research as the data collection technique. Data were obtained from official government documents, statistical data from the Central Bureau of Statistics, and relevant previous studies. The analysis is based on the public sector organizational performance theory proposed by Agus Dwiyanto, focusing on two main indicators: productivity and accountability.   The findings indicate that administratively the agency has consistently implemented programs and organized cultural events in accordance with planning documents. However, the increase in the number of activities has not consistently contributed to stable growth in tourist visits. In terms of accountability, reporting mechanisms have been implemented, yet substantive transparency and public access to information still require improvement. Therefore, the organizational performance can be categorized as administratively adequate but requires enhancement in program effectiveness and public transparency.

Armi Santia Dewi Ikhsan; Sandra Dewi; Supriyantoro Supriyantoro

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Employee engagement is a critical factor in enhancing organizational performance, including in public sector organizations such as state-owned enterprises (BUMN). Low leadership inspiration, suboptimal work systems, and insufficient organizational support can reduce employee engagement levels. This study aims to analyze the influence of transformational leadership, high performance work system (HPWS), and perceived organizational support (POS) on employee engagement. A quantitative research method with a survey design was employed. Data were collected through valid and reliable questionnaires from the entire employee population, using proportional random sampling, resulting in a sample of 100 respondents. Multiple regression analysis was conducted to examine the relationships. The results indicate that transformational leadership, HPWS, and POS have a positive and significant effect on employee engagement. These findings underscore the importance of strengthening transformational leadership, implementing high-performance work systems, and providing consistent organizational support to enhance employee engagement. Managerial recommendations include improving leadership quality, competency-based workforce planning, and developing reward systems along with a collaborative and appreciative work culture.

Zulpani Alimudin; Rustam Tohopi; Romy Tantu

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to determine the influence of Diklat on employee performance at the Department of Education and Culture of Gorontalo Province. The sample in this study consisted of 58 respondents. The data used in this research were primary. Data collection was conducted through the distribution of questionnaires. The data analysis technique employed was simple linear regression. The results of this study indicate that Diklat have a positive and significant influence on employee performance at the Department of Education and Culture of Gorontalo Province, with a coefficient of determination of 66.90%, while the remaining 33.10% is influenced by other variables not examined in this study, such as organizational culture, work environment, leadership, career management, work commitment, work supervision, and information technology within the organization. The positive test results imply that the improvement in employee performance at the Department of Education and Culture of Gorontalo Province occurs due to intensive Diklat that align with the needs of human resource development in public sector organizations.

Karniawati, Diyah Nining; Styaningrum, Asrin

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

The purpose of this study is to analyze the synergy of humanistic and transformational leadership in building adaptability and digital competence of civil servants in the era of digital transformation. The research uses a narrative literature review approach by analyzing various literature from leading academic databases. The findings indicate that humanistic leadership creates a psychological foundation through empathy, respect for individual dignity, and psychological safety that facilitates civil servants to adapt to change without fear of failure. Meanwhile, transformational leadership acts as a catalyst by providing inspirational vision, intellectual stimulation, and motivation to master digital competencies. The synergy of these two leadership styles creates a holistic development ecosystem: humanistic leadership provides psychological safety to take learning risks, while transformational leadership provides energy and direction for continuous innovation. The theoretical implications of this research enrich the treasury of leadership theory in the context of public bureaucracy by identifying the complementary mechanisms of both leadership styles. Practical implications provide guidance for agency leaders to integrate humanistic values and transformational approaches in HR development programs to prepare civil servants who are resilient, adaptive, and digitally competent in facing the challenges of technological disruption and increasingly complex public service demands in the Society 5.0 era.

Azzahra Andrescha; Marta Widian Sari; Ai Elis Karlinda

Jurnal Transformasi Bisnis Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of leadership style and work motivation on employee performance with organizational commitment as an intervening variable at the Regional Financial and Asset Management Agency of West Sumatra Province. This study uses a quantitative approach with an explanatory design. Data were collected through distributing questionnaires to 45 employees using a census technique. Data analysis was conducted using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach. The results show that leadership style and work motivation have a positive and significant effect on organizational commitment. In addition, leadership style and work motivation also have a positive and significant effect on employee performance. However, organizational commitment does not have a significant effect on employee performance and is unable to mediate the influence of leadership style and work motivation on employee performance. These findings indicate that improving employee performance in public sector organizations is more effective through directly strengthening leadership style and work motivation. This study is expected to provide theoretical contributions in the development of public sector human resource management studies and become practical considerations for organizational leaders in formulating human resource management policies oriented towards improving apparatus performance.

Faridho Dwiki S; Briyan Ridho P; Refi Bela P

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Ananda Diane Masayu; Eva Hany Fanida; Meirinawati Meirinawati; Neny Ayu Nourmanita

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the innovation of the use of e-SDM Applications in improving the quality of digital employee data management at the Surabaya City Human Resources Development Agency (BKPSDM). This study uses a qualitative approach with a case study method through data collection techniques such as in-depth interviews, direct observation, and supporting documentation. The research analysis refers to the success factor model of e-Government innovation according to Maulidhia J.P., which includes aspects of leadership, stakeholders, resources, technology and information, processes, goals and values, and laws and regulations. The results of the study indicate that the implementation of e-SDM Applications can improve work efficiency, data accuracy, transparency, and ease of access to employee information through an integrated digital system. This success is supported by leadership commitment, collaboration between stakeholders, and the availability of adequate resources. However, this study also found several challenges, including technical system and network constraints, the need to increase human resource capacity, and the need for continuous regulatory and SOP updates. Overall, e-SDM innovations have made a positive contribution to improving the quality of employee data management in government environments.

Nur Laily Zumrotul Khasana; Eva Hany Fanida; Meirinawati Meirinawati; Trenda Aktiva Oktariyanda

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in the management of state property is a necessary step towards achieving transparent and accountable governance. The Minstry of Finance, through the Directorate General of State Assets, has developed the State Asset Management Information System Version 2 application as a means of digital based management, but its implementation still faces challenges related to interest in its use by work unit operators. This study aims to evaluate the impact of intentions, attitudes, and subjective norms on interest in using the SIMAN V2 application at the Surabaya State Assets and Auction Service Office using the Theory of Reasoned Action (TRA) approach. Using a quantitative design through a survey, this study was conducted at the Surabaya KPKNL with subjects being SIMAN V2 application operators in work units in the working area. Data colection techniques used a questionnaire with a Likert scale. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS software. The results of the study indicate that intention, attitude, and subjective norms have a positive and significant effect on interest in using the SIMAN V2 application. This study shows that psychological and social factors play an important role in supporting technology adoption in the public sector. The conclusion emphasizes that increased interest in use can be achieved by strengthening individual intentions, forming positive attitudes, and providing workplace support. Increased socialization, ongoing technical training, and recommendations for further research institutional supportfrom agencies to optimize the use of the SIMAN V2 application.

Dito Aditia Darma Nst; Rinawati Tumanggor; Minar Berutu; Jeff Sibuea; Antonius Piaman Telaumbanua

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Regional financial management in the era of decentralization demands absolute transparency and accountability from local governments to the public. This article is the result of a Public Sector Audit Project aimed at critically analyzing the interrelationship among the three main pillars of auditing: financial accountability, regulatory compliance, and performance effectiveness through the Value for Money framework (3E: Economy, Efficiency, and Effectiveness). The methodology employed is descriptive qualitative research using document analysis techniques on Audit Reports (Laporan Hasil Pemeriksaan/LHP) and regional financial management regulations. The findings reveal an “accountability paradox,” where the achievement of an Unqualified Opinion (Wajar Tanpa Pengecualian/WTP) does not fully correlate with the absence of corruption practices or improvements in public welfare. The study identifies procurement of goods and services as well as grant expenditures as areas particularly vulnerable to non-compliance. Furthermore, the effectiveness aspect of budgeting is often neglected due to the predominantly administrative focus of audits. This article recommends transforming the role of Government Internal Supervisory Apparatus (APIP) into strategic partners, strengthening auditor independence, and integrating information technology–based audits to mitigate maladministration risks and ensure tangible economic benefits for society.