IDEAS home Printed from https://ideas.repec.org/a/bsa/jtaken/v9y2023i2p367-389id1289.html
   My bibliography  Save this article

The development of knowledge management implementation at the Financial and Development Supervisory Agency (BPKP)

Author

Listed:
  • Andhika Pratama Tirta Wijaya
  • Pande Made Kutanegara
  • Achmad Djunaedi

Abstract

The Financial and Development Supervisory Agency (BPKP), a pivotal public sector entity tasked with internal audit functions, recognizes the paramount importance of effectively managing auditors' experience and expertise. This study aims to delineate the Knowledge Management (KM) implementation stages within BPKP, a topic scarcely explored in Indonesian public-sector research. This study uses an abductive approach with a case study method by explaining a series of events over time with theory-based analysis. The results showed that the KM implementation in BPKP was carried out in four stages: preparation at the local level by conducting change management, work culture development, and initial research; implementation at the local level; implementation at the national level with a focus on the development of process, human, and technology aspects; and national development focuses on laying the groundwork for KM culture. There are KM implementation steps carried out by BPKP but not explained in the theory proposition: change management and developing a work culture that supports KM processes, initial research, benchmarking, and KM implementation regulations. BPKP needs to assess the maturity level of KM to determine the focus areas that need to be improved. This study contributes conceptually to KM frameworks tailored for public sector entities.

Suggested Citation

  • Andhika Pratama Tirta Wijaya & Pande Made Kutanegara & Achmad Djunaedi, 2023. "The development of knowledge management implementation at the Financial and Development Supervisory Agency (BPKP)," Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Badan Pemeriksa Keuangan Republik Indonesia, vol. 9(2), pages 367-389.
    • Handle: RePEc:bsa:jtaken:v:9:y:2023:i:2:p:367-389:id:1289
    as

    Download full text from publisher

    File URL: https://jurnal.bpk.go.id/index.php/TAKEN/article/view/1289/284
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bsa:jtaken:v:9:y:2023:i:2:p:367-389:id:1289. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dr. Selvia Vivi Devianti (email available below). General contact details of provider: https://jurnal.bpk.go.id/index.php/TAKEN/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.