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Evaluating APIP capability impacts improving performance and maintaining transparency and accountability standards. Increasing the value of the APIP Capability Model provides a comprehensive framework for analyzing and improving APIP capabilities on an ongoing basis. This study aims to analyze the factors that influence the Government's Internal Supervisory Apparatus (APIP) capability. Analyzing the role of management in achieving the APIP capability level, analyzing the impact of APIP's role in implementing the TNI Government Internal Control System (SPIP), analyzing the importance of APIP capacity building within the TNI, analyzing the relationship between APIP capability and TNI financial management performance, analyzing the impact of the effectiveness of implementing the Internal Audit Capability Model (IACM) in improving APIP capability in the TNI. The steps suggested are a practical analysis of the influence of APIP capability, including management commitment, SPIP improvement, competency improvement, focus on improving financial performance, and implementation of IACM throughout the TNI.
Rachmat et al. (Tue,) studied this question.