{"id":43442,"date":"2026-09-21T12:21:41","date_gmt":"2026-09-21T16:21:41","guid":{"rendered":"https:\/\/intosaijournal.org\/journal-entry\/enhancing-public-value-through-thematic-auditing-institutional-learning-from-bpks-experience\/"},"modified":"2026-09-21T12:26:00","modified_gmt":"2026-09-21T16:26:00","slug":"enhancing-public-value-through-thematic-auditing-institutional-learning-from-bpks-experience","status":"publish","type":"journal-entry","link":"https:\/\/intosaijournal.org\/ar\/journal-entry\/enhancing-public-value-through-thematic-auditing-institutional-learning-from-bpks-experience\/","title":{"rendered":"\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0648\u0627\u0636\u064a\u0639\u064a: \u0627\u0644\u062a\u0639\u0644\u0651\u0645 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0645\u0646 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\u0648\u0627\u0644\u062a\u0639\u0627\u0648\u0646\u060c \u0648\u062f\u0645\u062c \u0648\u062c\u0647\u0627\u062a \u0627\u0644\u0646\u0638\u0631 \u0627\u0644\u0634\u0651\u0627\u0645\u0644\u0629 \u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0645\u062a\u0639\u062f\u0651\u062f\u0629\u060c \u0623\u0635\u0628\u062d \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0648\u0627\u0636\u064a\u0639\u064a \u0623\u062f\u0627\u0629\u064b \u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0639\u0644\u0649 \u0646\u062d\u0648 \u0645\u062a\u0632\u0627\u064a\u062f \u0644\u062a\u062d\u0633\u064a\u0646 \u062c\u0648\u062f\u0629 \u0627\u0644\u062d\u0648\u0643\u0645\u0629\u060c \u0648\u062f\u0639\u0645 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0625\u064a\u062c\u0627\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0628\u0645\u0627 \u064a\u062a\u0645\u0627\u0634\u0649 \u0645\u0639 \u0627\u0644\u062f\u0648\u0631 \u0627\u0644\u0645\u062a\u0637\u0648\u0651\u0631 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u0627\u0644\u0645\u0631\u0627\u062c\u0639<\/strong><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627. (2015). <em>\u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642.<\/em><\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2013). <em>\u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 12: \u0642\u064a\u0645\u0629 \u0648\u0645\u0646\u0627\u0641\u0639 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 &#8211; \u0625\u062d\u062f\u0627\u062b \u0627\u0644\u0641\u0627\u0631\u0642 \u0641\u064a \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646.<\/em> \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a.<\/li>\n\n\n\n<li>\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2019). <em>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u062f\u0648\u0644\u064a \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 300: \u0645\u0628\u0627\u062f\u0626 \u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0623\u062f\u0627\u0621<\/em>.<\/li>\n\n\n\n<li>\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. (2021). <em>\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062a\u0638\u0647\u0631 \u0642\u064a\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0645\u0631\u0627\u062c\u0639\u0629 \u062e\u0637\u0629 2030 \u0648\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629<\/em>. \u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a. <a href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/%d8%a7%d9%84%d9%85%d8%a4%d8%b3%d8%b3%d8%a7%d8%aa-%d8%a7%d9%84%d8%b9%d9%84%d9%8a%d8%a7-%d9%84%d9%85%d8%b1%d8%a7%d8%ac%d8%b9%d8%a9-%d8%a7%d9%84%d8%ad%d8%b3%d8%a7%d8%a8%d8%a7%d8%aa-%d8%aa%d9%8f%d8%b8\/\">https:\/\/intosaijournal.org\/journal-entry\/sais-demonstrate-value-by-auditing-the-2030-agenda-and-the-sustainable-development-goals\/<\/a><\/li>\n\n\n\n<li>Imtinan, G., &amp; Hasibuan, D. H. M. (2021). <em>The Impact of Audit Findings and the Follow-Up of Audit Results on the Level of Financial Statement Disclosure in Ministries<\/em>. <em>Institut Bisnis Dan Informatika Kesatuan<\/em>, <em>9<\/em>(2). https:\/\/doi.org\/10.37641\/jiakes.v912.488<\/li>\n\n\n\n<li>Moore, M. H. (1995). <em>Creating public value: Strategic management in government<\/em>. Harvard University Press.<\/li>\n\n\n\n<li>OECD\/SIGMA. (2024). <em>Increasing the impact of supreme audit institutions through external engagement<\/em>. OECD Publishing.<\/li>\n\n\n\n<li>Parwanto, E., &amp; Harto, P. (2017). <em>The Effect of BPK Audit Results on Local Government Financial Performance<\/em>. <em>Diponegoro Journal of Accounting<\/em>, <em>6<\/em>, 1\u20139.<\/li>\n\n\n\n<li>Sayekti, F. N. (2015). <em>Follow-Up of Audit Recommendations by the Audit Board of Indonesia on the Financial Statements of the Yogyakarta City Government<\/em>.<\/li>\n\n\n\n<li>Smith, F. H., Retief, F. P., Roos, C., &amp; Alberts, R. C. (2021). The evolving role of supreme auditing institutions (SAIs) towards enhancing environmental governance. <em>Impact Assessment and Project Appraisal, 39<\/em>(1), 67\u201379. <a href=\"https:\/\/doi.org\/10.1080\/14615517.2020.1834835\">https:\/\/doi.org\/10.1080\/14615517.2020.1834835<\/a><\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"<p>\u062a\u0624\u062f\u0651\u064a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062f\u0648\u0631\u0627\u064b \u0645\u062d\u0648\u0631\u064a\u0627\u064b \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0641\u064a \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a. \u0648\u0645\u0639 \u062a\u0632\u0627\u064a\u062f \u062a\u0639\u0642\u064a\u062f \u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u0633\u0651\u064a\u0627\u0633\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0648\u062a\u0631\u0627\u0628\u0637\u0647\u0627\u060c \u0641\u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0651\u0639 \u0623\u0644\u0627 \u062a\u0648\u0641\u0651\u0631 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0636\u0645\u0627\u0646\u0627\u062a \u062d\u0635\u0631\u0627\u064b \u0628\u0644 \u0623\u0646 \u062a\u0633\u0627\u0647\u0645 \u0623\u064a\u0636\u0627\u064b \u0628\u0635\u0648\u0631\u0629 \u0645\u0628\u0627\u0634\u0631\u0629 \u0623\u0643\u062b\u0631 \u0641\u064a \u062a\u062d\u0633\u064a\u0646 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0648\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629. \u0648\u064a\u0646\u0639\u0643\u0633 \u0647\u0630\u0627 \u0627\u0644\u062a\u0648\u0642\u0651\u0639 \u0641\u064a \u0645\u0628\u062f\u0623 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a 12\u060c \u0627\u0644\u0630\u064a \u064a\u0624\u0643\u0651\u062f \u0639\u0644\u0649 \u0636\u0631\u0648\u0631\u0629 \u0623\u0646 \u062a\u0639\u0645\u0644 \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0639\u0644\u0649 \u0625\u064a\u062c\u0627\u062f \u0627\u0644\u0642\u064a\u0645\u0629 \u0648\u062a\u062d\u0642\u064a\u0642 \u0641\u0648\u0627\u0626\u062f \u0645\u0644\u0645\u0648\u0633\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0648\u0623\u062f\u0627\u0621 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 (\u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c 2013). \u0643\u0645\u0627 \u0633\u0644\u0651\u0637\u062a \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u062d\u0627\u062c\u0629 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0644\u0644\u062a\u0635\u062f\u0651\u064a \u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0651\u0627\u0645\u0644\u0629 \u0639\u0628\u0631 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0648\u0627\u0644\u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0642\u062f\u0631\u0629 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 (\u0645\u062c\u0644\u0629 \u0627\u0644\u0625\u0646\u062a\u0648\u0633\u0627\u064a\u060c 2021).<\/p>\n","protected":false},"author":469,"featured_media":42852,"template":"","meta":{"_acf_changed":false,"footnotes":""},"journal-categories":[4560],"content-tags":[3653,897,1362,1449,1581],"country":[2852],"region":[880],"section":[1749],"coauthors":[4538,4537],"class_list":["post-43442","journal-entry","type-journal-entry","status-publish","has-post-thumbnail","hentry","journal-categories-q3-2026","content-tags-audit-methodology-ar","content-tags-performance-audit-ar","content-tags-1362","content-tags-1449","content-tags-1581","country-indonesia-ar","region-asosai-ar","section-1749"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0645\u0648\u0627\u0636\u064a\u0639\u064a: \u0627\u0644\u062a\u0639\u0644\u0651\u0645 \u0627\u0644\u0645\u0624\u0633\u0651\u0633\u064a \u0645\u0646 \u062a\u062c\u0631\u0628\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/intosaijournal.org\/ar\/journal-entry\/enhancing-public-value-through-thematic-auditing-institutional-learning-from-bpks-experience\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 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\u0633\u0644\u0651\u0637\u062a \u0627\u0644\u0645\u0646\u0627\u0642\u0634\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u0627\u0644\u0636\u0648\u0621 \u0639\u0644\u0649 \u0627\u0644\u062d\u0627\u062c\u0629 \u0627\u0644\u0645\u062a\u0632\u0627\u064a\u062f\u0629 \u0644\u0644\u0623\u062c\u0647\u0632\u0629 \u0644\u0644\u062a\u0635\u062f\u0651\u064a \u0644\u062a\u062d\u062f\u064a\u0627\u062a \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0627\u0644\u0634\u0651\u0627\u0645\u0644\u0629 \u0639\u0628\u0631 \u0627\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0648\u0627\u0644\u0637\u0648\u064a\u0644\u0629 \u0627\u0644\u0623\u062c\u0644\u060c \u0628\u0645\u0627 \u0641\u064a \u0630\u0644\u0643 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0642\u062f\u0631\u0629 \u0627\u0644\u062d\u0648\u0643\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0643\u064a\u0651\u0641 (\u0645\u062c\u0644\u0629 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\u0645\u0646 \u062a\u062c\u0631\u0628\u0629 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0641\u064a \u062c\u0645\u0647\u0648\u0631\u064a\u0629 \u0625\u0646\u062f\u0648\u0646\u064a\u0633\u064a\u0627 - INTOSAI Journal","og_description":"\u062a\u0624\u062f\u0651\u064a \u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0627\u0644\u0639\u0644\u064a\u0627 \u0644\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u062f\u0648\u0631\u0627\u064b \u0645\u062d\u0648\u0631\u064a\u0627\u064b \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0627\u0644\u0645\u0633\u0627\u0621\u0644\u0629 \u0648\u0627\u0644\u0634\u0641\u0627\u0641\u064a\u0651\u0629 \u0641\u064a \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u062f\u064a\u0645\u0642\u0631\u0627\u0637\u064a. \u0648\u0645\u0639 \u062a\u0632\u0627\u064a\u062f \u062a\u0639\u0642\u064a\u062f \u062a\u062d\u062f\u064a\u0627\u062a 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2021).","og_url":"https:\/\/intosaijournal.org\/ar\/journal-entry\/enhancing-public-value-through-thematic-auditing-institutional-learning-from-bpks-experience\/","og_site_name":"INTOSAI Journal","article_modified_time":"2026-09-21T16:26:00+00:00","og_image":[{"width":1326,"height":880,"url":"https:\/\/intosaijournal.org\/wp-content\/uploads\/2026\/09\/Q3_2026_Indonesia_thematicauditing.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@intosaijournal","twitter_misc":{"Est. reading time":"8 minutes","Written by":"Eko Prastiyo, Tri Adhitya Basuki"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/intosaijournal.org\/ar\/journal-entry\/enhancing-public-value-through-thematic-auditing-institutional-learning-from-bpks-experience\/","url":"https:\/\/intosaijournal.org\/ar\/journal-entry\/enhancing-public-value-through-thematic-auditing-institutional-learning-from-bpks-experience\/","name":"\u062a\u0639\u0632\u064a\u0632 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