Transformasi Audit Kinerja dari Pengawasan Administratif menjadi Instrumen Peningkatan Kinerja Organisasi dan Perbaikan Kebijakan Publik: Studi pada PDAM Sumatera Utara
DOI:
https://doi.org/10.55606/jebaku.v6i2.7414Keywords:
Audit Recommendations, Oversight Transformation, PDAM, Performance Audit, Public PolicyAbstract
Performance audit has long been perceived as an administrative oversight mechanism oriented toward compliance and error detection. In fact, its essence is to encourage continuous improvement and increase organizational added value. This study examines the transformation of performance audits into an instrument for improving organizational performance effectiveness and public policy advancement, focusing on the preparation of Audit Result Reports (LHP), obtaining feedback on recommendations and responses, and the preparation and submission of LHPs at Regional Drinking Water Companies (PDAMs) in North Sumatra. This study, which uses a qualitative approach through a case study technique at PDAM Tirtanadi in North Sumatra Province, identifies three key challenges in the transition of performance audits: (1) the preparation of the Audit Report remains procedural without strategic impact analysis; (2) audit recommendations lack constructiveness, resulting in formalistic management responses and follow-up; (3) the delivery of the Audit Report has not yet encouraged dialogue for policy improvement. This study recommends a performance audit transformation model through changes in auditor paradigm, preparation of risk-based and value-added recommendations, and participatory follow-up mechanisms.
Downloads
References
Harinurhady. (2017). Kendala/hambatan dalam penyelesaian TLHP pada OPD Kabupaten Sumbawa Barat. Jurnal Ilmiah, 3(1), 45-58.
Manese, J. A. M., Tinangon, J. J., & Runtu, T. (2022). Tanggapan atas hasil pemeriksaan dan kegunaan/manfaat pemeriksaan. Jurnal Riset Akuntansi dan Auditing "GOODWILL", 13(2), 235-247.
Oktiana. (2011). Peranan Audit Operasional atas Fungsi Penjualan Guna Meningkatkan Efektivitas Sistem Pengendalian Intern Penjualan pada PDAM Tirta Pakuan Kota Bogor. Skripsi. Universitas Widyatama.
Parker, L. D., Guthrie, J., & Milne, M. J. (2021). The performative power of words: How performance audit reports shape and legitimize public sector entities. Critical Perspectives on Accounting.
Putri, M. (2019). Pengaruh Pengawasan Internal Terhadap Efektivitas Kerja Pegawai di PDAM Tirtanadi Provinsi Sumatera Utara. Skripsi. Universitas Muhammadiyah Sumatera Utara.
Rana, T., Steccolini, I., & Bracci, E. (2021). Performance auditing in the public sector: A systematic literature review and future research avenues. Financial Accountability & Management, 38(3), 337-359.
Reichborn-Kjennerud, K. (2014). Performance audit and the importance of the auditee's perspective. Financial Accountability & Management, 30(4), 404-425.
Ritonga, I. T. (2024). Revitalizing accountability: Exploring the impact of performance audits in Indonesia's public sector. Journal of Accounting in Emerging Economies.
Sari, D. P. (2020). Peranan Audit Internal dalam Pelaksanaan Pengendalian Internal (Studi Kasus pada PDAM Tirtanadi Provinsi Sumatera Utara). Skripsi. Universitas Muhammadiyah Sumatera Utara.
Šalienė, A., Tamulevičienė, D., & Tvaronavičienė, M. (2024). Focus of performance audit recommendations on the approach of public value creation. Journal of International Studies, 17(4), 1-28.
Suhardi. (2009). Analisis Pengaruh Kriteria Audit Internal terhadap Kinerja Manajemen Perusahaan Daerah Air Minum (PDAM) di Sumatera Utara dan Sumatera Barat. Tesis. Universitas Sumatera Utara.
Darwis, D., & Setiawan, A. A. (2025). Indonesia’s strategic diplomacy and BRICS membership: Opportunities and risks in a multipolar global order. Global South Review, 60–72. https://doi.org/10.22146/globalsouth.106796
El Haddadi, M. (2025). Exchange rate pass-through effects on food and cereal inflation in Morocco: An asymmetric analysis under climate change constraints using an ARDL model. Journal of Risk and Financial Management, 19(1), 16. https://doi.org/10.3390/jrfm19010016
Hasibuan, D., Djanegara, M., & Pamungkas, B. (2024). The role of supply chain management strategy and strategic management accounting in increasing company growth. Uncertain Supply Chain Management, 12(4), 2309–2316. https://doi.org/10.5267/j.uscm.2024.4.020
He, J., Fan, M., & Fan, Y. (2024). Digital transformation and supply chain efficiency improvement: An empirical study from A-share listed companies in China. PLoS ONE, 19(4), e0302133. https://doi.org/10.1371/journal.pone.0302133
Hosseini Shekarabi, S. A., Kiani Mavi, R., & Romero Macau, F. (2025). Supply chain resilience: A critical review of risk mitigation, robust optimisation, and technological solutions and future research directions. Global Journal of Flexible Systems Management, 26(3), 681–735. https://doi.org/10.1007/s40171-025-00458-8
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Jurnal Ekonomi Bisnis dan Akuntansi
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
