This study is lifted from the specific characteristics of official travel for the auditor compared to other official travel, so there is a need to determine the specificity of input cost standards. The purpose of this study is to look at the effectiveness of the policy of official travel costs especially allowance for auditors on the quality of performance and finance. The study was conducted with a qualitative approach. Respondents in this study were auditors from 4 inspectorate general units and 10 work units which were audited by the auditors (auditees). The results of this study indicate that the policy of official travel costs is still quite effective in supporting the implementation of supervision/ inspection. Supervision/inspection of auditors is also recognized to improve the quality of performance and financial auditees. It should be noted that the provision of an examination allowance in the same office location contrasts with the provision of performance allowances for auditors, although the allowance is one of the motivations for auditors to conduct audits at the head office.
| Published by | Direktorat Jenderal Anggaran Kementerian Keuangan |
| Journal Name | Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) |
| Contact Phone | +6287880040400 |
| Contact Name | Andrie Mulya Febrianto |
| Contact Email | andriegrage@gmail.com |
| Location | Kota adm. jakarta pusat, Dki jakarta INDONESIA |
| Website | akurasi| https://anggaran.e-journal.id/akurasi| |
| ISSN | ISSN : 25499858, EISSN : 26850656, DOI : https://doi.org/10.33827, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | The more effective and efficient management of state finances is a demand in the life of the nation today. Budgeting and costing is one of the most important parts of managing state finances. As the implementation of upstream state financial management functions, the quality of budgeting largely determines the quality of management of state finances in general. As an effort to ensure more effective and efficient budgeting and costing, the existence of research in this regard is a must. Therefore, the presence of various studies related to cost management in the public sector in particular and budgeting in the public sector in general is very necessary. In the midst of the lack of such studies among academics, Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) is here to be part of the current budget improvement effort. |
| Penulis | mahfudin, mahfudin , Febrianto, Andrie Mulya |
| Publisher Article | Direktorat Jenderal Anggaran Kementerian, Keuangan Republik Indonesia |
| Subtitle Article | Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) Vol 2 No 1 (2020): Jurnal Anggaran dan Keuangan Negara Indonesia (AKURASI) |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | https://anggaran.e-journal.id/… |
| DOI | https://doi.org/10.33827/akurasi202… |
| DOI Number | DOI: 10.33827/akurasi2020.vol2.iss1.art63 |
| Download Article [1] | https://anggaran.e-journal.id/akurasi/ar… |
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