Upaya Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) di Aceh Melalui Internal Audit Capability Model (IACM)

Internal Government Supervisory Apparatus (APIP) is an actor who conducts internal audit. The top level of capability of APIP shows that APIP is getting better in carrying out its role as an internal supervisor. However, not all APIP in Aceh have a good level of capability. Therefore, the Aceh BPKP Representative as the APIP supervisor agency seeks to increase the level of APIP capabilities through the Internal Audit Capability Model (IACM). This study aims to describe how the implementation of IACM in the region is proven to increase the capability level of APIP. Using a qualitative approach with a case study method, interviews were conducted with officials in the Aceh BPKP who were considered being representative so they could provide accurate information on the problem under study. There are 6 elements capability of APIP comprising 24 key process areas to reach level 3. Representatives of BPKP Aceh have improved capabilities of the six elements capability of APIP. Coaching conducted comprehensively has fulfilled 24 key process areas required in IACM including coaching and consulting activities. The findings in this study showed that of the 24 APIP in Aceh, 16 APIP or 67% have increased capability levels. This means that implementing IACM conducted by the Aceh BPKP Representative shows a positive impact on improving the capabilities of APIP. So this research contributes to the practice where other local governments can adopt the efforts and improvements that need to be made according to the six elements of APIP capabilities. Keywords: Internal Audit, Internal Government Supervisory Apparatus (APIP), Capabilityof APIP, Finance and Development Supervisory Agency (BPKP) Abstrak Aparat Pengawasan Intern Pemerintah (APIP) adalah aktor yang melakukan pengawasan intern. Tingginya level kapabilitas APIP menunjukkan semakin baik pula APIP dalam menjalankan perannya sebagai pengawas intern. Namun demikian, belum semua APIP di Aceh memiliki level kapabilitas yang baik. Oleh karenanya, Perwakilan BPKP Aceh selaku instansi pembina APIP berupaya melakukan peningkatan level kapabilitas APIP melalui Internal Audit Capability Model (IACM). Penelitian ini bertujuan untuk melihat gambaran bagaimana penerapan IACM di daerah apakah terbukti mampu meningkatkan level kapabilitas APIP. Menggunakan pendekatan kualitatif dengan metode studi kasus, dilakukan wawancara kepada Pejabat di Perwakilan BPKP Aceh yang dianggap representatif sehingga dapat memberikan informasi yang akurat terhadap masalah yang diteliti. Ada 6 elemen kapabilitas APIP yang terdiri atas 24 area proses kunci untuk mencapai level 3. Perwakilan BPKP Aceh telah meningkatkan kapabilitas pada enam elemen kapabilitas APIP tersebut. Pembinaan yang dilakukan secara komprehensif telah memenuhi 24 area proses kunci yang dipersyaratkan dalam IACM, yang meliputi kegiatan pembinaan dan konsultasi. Temuan dalam penelitian ini menunjukkan bahwa dari 24 APIP di wilayah Aceh, 16 APIP Pemerintah Daerah atau 67% mengalami peningkatan level kapabilitas. Hal ini berarti penerapan IACM yang dilakukan oleh Perwakilan BPKP Aceh menunjukkan dampak positif bagi peningkatan kapabilitas APIP, sehingga penelitian ini memberikan kontribusi praktik sehingga pemerintah daerah lainnya dapat mengadopsi upaya-upaya serta perbaikan yang perlu dilakukan sesuai enam elemen kapabilitas APIP. Kata kunci: Pengawasan Internal, Aparat Pengawasan Intern Pemerintah (APIP), Kapabilitas APIP, Badan Pengawasan Keuangan dan Pembangunan (BPKP)

ADPD and SW-CMM

ADPD has been discussed in the previous chapter and introduced as an Agile methodology, but focused on reaching the Level 3 of SW-CMM (Paulk, Curtis, Chrissis, & Weber, 1993; Paulk, Weber, Garcia, Chrissis, & Bush, 1993). In this chapter, all the relationships between ADPD and SW-CMM at Level 3 will be discussed in order to verify how it is possible to adopt an Agile methodology and at the same time be compliant with standard methods such as the SW-CMM. In the chapter not related to Agile methodologies, a short introduction to SW-CMM has been reported, but in order to have clear detail of the matching between SW-CMM Level 3 and ADPD, it is necessary to describe in more detail the CMM Key Process Areas (KPAs) related to Levels 2 and 3. In Table 1, the KPAs for the target maturity levels are reported. KPA 2.4 will not be addressed in this discussion, since the target environment discussed in Chapter VII does not include the case in which subcontracting exists and since subcontracting requires a development method that is more structured; therefore, it is difficult to achieve by the ADPD or Agile methodologies, in general. Subcontracting can be considered for the sake of simplicity as COTS (components off the shelf); all the other KPAs must be addressed and satisfied. Paulk (2001) examines the relationships between XP and SW-CMM, evidencing if the KPAs are addressed totally, partially, or not at all.

People Capability Maturity Model and Human Resource Management Systems: Do they benefit each other?

In this research, the degree of support of Human Resource Management System (HRMS) Suite of Oracle Applications ERP System for People Capability Maturity Model (P-CMM) is examined. The analysis is carried out through key practices of each key process area in P-CMM Levels. Each key process area (KPA) in second and third levels is mapped to the functionality provided by the HRMS. While the degree of support for Level 3 is not significantly different from the one provided for Level 2, the degree of support for each key process area in two levels shows considerable variation. The results of the analysis for the key process areas in second and third levels show that, despite some lack of functionalities in some of the key process areas, the HRMS provides utilities and functionalities that will facilitate and support the performance of most of the key process areas in second and third levels. However, the support for fundamental team processes is relatively limited and there is an opportunity for these systems to extend their functionalities towards these processes.