Penta helix collaboration in the completion of follow-up of public financial audit results in Indonesia

Natta Sanjaya (), Retno Sunu Astuti (), Andi Wijayanto () and Dyah Lituhayu ()

Edelweiss Applied Science and Technology, 2024, vol. 8, issue 6, 2600-2618

Abstract: The governance of state financial supervision must be carried out openly, efficiently, and based on the rule of law. There are problems in resolving the results of financial audits, namely the lack of transparency and institutional governance that has not involved the role of stakeholders widely to be able to synergize in completing follow-up on the results of financial audits. The purpose of this study is to conduct mapping and the role of stakeholders in the completion of the Follow-up of BPK-RI Audit Results in Indonesia and find the common thread of problems that cause obstacles to the follow-up of BPK audit results. The approach to these problems is carried out from the perspective of collaborative governance and mapping and identification of stakeholder roles through penta helix collaboration analysis. The research design used is a qualitative research design with primary and secondary data. The results of the study state that it has not been supported and has not involved extensive cooperation between the Regional Head, Legislature, Prosecutor's Office, private sector, NGOs, mass media, academics and the community. These stakeholder actors have not been able to feel their presence effectively in the completion of follow-up on the results of the examination, which has an impact on the number of unresolved findings. The implementation of collaboration has not been in accordance with the stages starting from face-to-face dialog, building trust, commitment to the process, sharing understanding of the vision and mission of the problem, and interim results.

Keywords: Audit results; Collaborative governance; Follow-up; Public finance. (search for similar items in EconPapers)
Date: 2024
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