|
Implementation Of Audit Performance Audit Board Of The Republic Of Indonesia On The E-Government
[Full Text]
AUTHOR(S)
Usman
KEYWORDS
Model Traditional Audit, The Audit Model of E-Government, Government And Community Interaction.
ABSTRACT
Changes audit of traditional methods as a model audit system that uses information technology in the form of E-Government is expected to provide improved local government services to the public as a form of accountability of the use of local finance obtained from the community through taxes and levies in a transparent manner. This article aims to provide input to the BPK in performing audits in accordance with the E-Government which has not been implemented to the maximum as expected by the government. The study used a literature review by conducting an analysis of some of the views of experts and some previous research on the implementation of E-Government. Shows that the implementation of E-Government in Indonesia in general is still at the value of the first level and only a small portion has reached the level of the second and third in the interaction of the government to the public, this value is obtained from several viewpoints roadmap mapping results. Almost all government agencies own portal even to the level of transactions, but optimization is still lacking, it is due to lack of budget to the preparation of the well field infrastructure, the application of ICT and human resources.
REFERENCES
[1] Alvin A. Arens. 2012. Auditing and Assurance Services, education Person limited.england.
[2] Amiruddin Idris, A. (2009), The Role of Information Technology in Government and the introduction of the Software Industry in Bireuen, Journal of Variation. vol.1 # 1.
[3] Indra Bastian, 2014, Public Sector Audit, Inspection Government Accountability, Salemba Four, Jakarta.
[4] B. Joseph K., 2014. Pointers for Context-Aware Designing e-Government Strategy in Zambia: Context, Issues, and Opportunities, pringer Science Business Media, New York.
[5] H. Bodnar G 2004. Accounting Information System, Parson education, new jersey.
[6] Christopher G. Reddick (2010). Comparative E-Government, Department of Public Administration University of Texas San Antonio, TX 78207, USA.
[7] Douglas A. Galbi, 2001. E-Government: Developing State Communications in a Free Media Environment, Journal of Social Science Research Network.
[8] Dasheng, D. (2005). Challenges Facing E-government audits. E-government IT Committee of INTOSAI, 1-6.
[9] Efraim Turban and Linda Volonino, 2012. Information technology for management, john wiley and sons, inc.
[10] Ganjar Pranowo 10., 2012. The Central Java provincial government to emulate the Jakarta and Surabaya wake of e-government, Merdeka. Com.
[11] Government AuditingStandards, 2011. Government Auditing Foundation and Ethical Principles. By C omptroller General of the United States.
[12] Helen Margetts, 1999. Information Technology in Government, First published in 1999 by Routledge New Fetter Lane, London EC4P 4EE.
[13] Indonesian Presidential Instruction No. 3 of 2003 on National Policy and Strategy Development of E-Government.
[14] Jokowi, 2014 about e-government and open government, Merdeka.com.
[15] Leonidas Anthopoulos and Nikolaos Blanas, 2014. The e-Government Strategic Planning and Management, Springer Dordrecht Heidelberg New York London.
[16] Marijn Janssen, 2010. E-Government, E-Services and Global Processes, IFIP International Federation for Information Processing 2010 Printed in Germany.
[17] Nia Karniawati & Romi Rahmadani (2004) ANALYSIS OF POLICY IMPLEMENTATION Through E-Government Management Information System (SIMPEG). Jurna Master vol.7, No. 2,
[18] Nurul 18. (2015) E-Government System in the Public Service, http: // www. kompasiana. com.
[19] Pearlson, K.E & Saunders, C.S. (2013). Managing and using information system. A strategic approach. 5 th edition. John Wiley & Sond, Inc.
[20] Purwanto, A 2007. The design and Implementation Model Examination Performance Audit Board of the Republic of Indonesia on E-Government Applications On Local Government: A Case Study Sragen.Tesis District, UGM Jogjakarta.
[21] Richardus., E, (2002). Electronic on development strategy and the development of public service system based on digital technology. CV. Andi, Yogyakarta.
[22] Budi Rahardjo, 2004, Utilization of Information Technology in Higher Education, Paper presented at the "Socialization Application Regarding Implementation of Law No. 19 of 2002 on Copyrights; Government As Role Model In obedience Software License ", which diseleng-run movement by Coordinating Team Indonesian Telematics, Novotel Coralia Hotel, Bogor, March 9, 2004.
[23] Ritemberg, L.E., Schwieger, B.J., Johnstone, K.M. (2008). Audinting: A business risk Approach, 6e. Student edition. Thomson Higher Education. USA.
[24] B. Romney, Arshall (2015) Accounting information Systems, Perason Education Limited, England.
[25] Sukrisno Agoes, 2013. Auditing: Practical Guidelines by Public Accountant Examination accountant, Salemba Four, South Jakrta.
[26] Todd Ramsey, 2004, On Demand Government: Continuing the e-government Journey.IBM Press.
[27] Law of the Republic of Indonesia Number 25 of 2009, about public services.
[28] Yuddy Chrisnandi, 2016. Menpan-RB: Implementation of E-Government Will Reduce the Number of ASN, Business Newspaper, Wednesday, March 2, 2016 - 16:16 pm.
|
