TY - JOUR AU - Tri Wibowo PY - 2018/11/13 Y2 - 2024/03/29 TI - MODEL PENGAWASAN INTERNAL PEMERINTAH TERHADAP PENGUATAN KAPASITAS FISKAL JF - Simposium Nasional Keuangan Negara JA - snkn VL - 1 IS - 1 SE - Articles DO - UR - https://jurnal.bppk.kemenkeu.go.id/snkn/article/view/223 AB - The strengthening of fiscal capacity becomes an urgent need for Indonesia in the weakening of the world economy. Strong fiscal capacity will help the Government of Indonesia carry out development programs, encourage economic growth, and realize people's welfare. Under these conditions, the role of the Government Internal Supervisory Apparatus (APIP) is needed to assess and provide recommendations on the efficient and effective implementation of policies, programs and activities that can encourage the strengthening of fiscal capacity of the Central and Regional Governments. By observation, at this time APIP does not have a specific program that leads to it. With the literature review methodology, this article discusses the internal audit model that can be built by the Government so that APIP can effectively help the Government encourage the strengthening of fiscal capacity of the Central and Regional Governments. By audit a risk-based audit approach, APIP can build an integrated supervision model in strengthening the fiscal capacity of the Central and Regional Governments ER -