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Analisis Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah Berdasarkan Internal Audit Capability Model (IACM) Pada Inspektorat Provinsi Sulawesi Tenggara

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 5 No. 1 (2020)

DOI
10.33772/jak-uho.v5i1.13412
ISSN
2503-1635
Published
2020-08-10
Publisher
Universitas Halu Oleo
Language
eng

Abstract

This study aims to identify the capabilities of the APIP in Inspectorate of Southeast Sulawesi Province based on the Internal Audit Capability Model. The sample in this study was six employees of the Planning Section of the Southeast Sulawesi Province Inspectorate. The research data collection method uses interview and documentation methods.The results of this study indicate that (1) The Capability Level of the Southeast Sulawesi Provincial Inspectorate Apparatus Government Unit (APIP) is currently at level 2 (Infrastructure) and (2) The elements that affect the lagging capability of the Capability unit in Southeast Sulawesi Provincial Inspectorate APIP are elements that have not reach level 3, namely the Roles and Services element, HR Management, Professional Practices, Accountability and Performance Management and the Governance Structure element which is still at level 2.

Collaboration network of the authors

40 authors · 95 co-authorship links · showing the 40 most connected

Hover or tap a name to highlight its co-authors. Double-click to open the author's page.

  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Husin husinAffiliation unknown2
Tuti DharmawatiAffiliation unknown2
Mulyati AkibAffiliation unknown2
Ishak AwaluddinAffiliation unknown2
Ayumilawarty AyumilawartyAffiliation unknown1
Omasrianto OmasriantoAffiliation unknown1
Hasbudin HasbudinAffiliation unknown1
Fajar SarananiAffiliation unknown1
Desryani Ayulin intheAffiliation unknown1
Arsad ArsadAffiliation unknown1
Irman BaduAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Alimudin AlimudinAffiliation unknown1
Wa RuwiatiAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Yuliana Amelia N.Affiliation unknown1
Arman ArmanUniversitas Halu Oleo1
Wa Ode AsmarwatiAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Muhammad RidwanAffiliation unknown1
Lady Hyllari TeresaAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Relis RelisAffiliation unknown1
Intihanah IntihanahAffiliation unknown1
Annisa JulianiAffiliation unknown1
Asnia AsniaUniversitas Halu Oleo1
Nur Arvah TamrinAffiliation unknown1
Waode AswatiAffiliation unknown1
Tuti Nurdianti NudiAffiliation unknown1
Sitti NurnaluriAffiliation unknown1
Lilis Feby RahayuAffiliation unknown1
Laode AntoAffiliation unknown1
Ishaq Ishaq AlhafsihAffiliation unknown1
Santiadji MustafaAffiliation unknown1
Fatmawati WinarniAffiliation unknown1
Nitri MiroseaAffiliation unknown1
Wa Ode IsrawatiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah Berdasarkan Internal Audit Capability Model (IACM) Pada Inspektorat Provinsi Sulawesi Tenggara</dc:title>
	<dc:creator>Sari, Ika Maya</dc:creator>
	<dc:creator>Mas’ud, Arifuddin</dc:creator>
	<dc:creator>Ilham, Muhammad Fauzan Adzim</dc:creator>
	<dc:description xml:lang="en-US">This study aims to identify the capabilities of the APIP in Inspectorate of Southeast Sulawesi Province based on the Internal Audit Capability Model. The sample in this study was six employees of the Planning Section of the Southeast Sulawesi Province Inspectorate. The research data collection method uses interview and documentation methods.The results of this study indicate that (1) The Capability Level of the Southeast Sulawesi Provincial Inspectorate Apparatus Government Unit (APIP) is currently at level 2 (Infrastructure) and (2) The elements that affect the lagging capability of the Capability unit in Southeast Sulawesi Provincial Inspectorate APIP are elements that have not reach level 3, namely the Roles and Services element, HR Management, Professional Practices, Accountability and Performance Management and the Governance Structure element which is still at level 2.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13412</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v5i1.13412</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 5, No 1 (2020): FEBRUARY 2020</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v5i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/13412/9283</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>