EVALUATION OF KENES APPLICATION IMPLEMENTATION IN AUDIT AND ACCOUNTING AT THE INSPECTORATE OF DIY

Abstract

The internship program is part of the Merdeka Belajar Kampus Merdeka (MBKM) policy, aimed at providing students with direct work experience. In the context of the Regional Inspectorate of the Special Region of Yogyakarta, the internship focuses on understanding the implementation of digital information systems in audit and accounting processes, particularly through the use of the Kenes DIY application. This application is developed to enhance efficiency, transparency, and accuracy in verifying budget realization funds. However, in practice, several challenges remain, such as limited user understanding and integration constraints with other systems.

The methods used in this internship include document analysis and discussions with Inspectorate DIY staff regarding audit and accounting processes using the Kenes DIY application. The document analysis technique involves observing, examining, and verifying data in documents that have been input into the application. The findings indicate that the Kenes DIY application improves efficiency in audit data management, accelerates the verification of financial documents, and minimizes errors in recording and reporting. Additionally, the system enhances transparency in regional financial oversight. However, challenges persist in adopting this technology, particularly regarding human resource training and integration with existing systems.

Overall, the implementation of digital information systems through the Kenes DIY application at the Inspectorate DIY has positively impacted the effectiveness of audit and accounting processes. Further development of this system is expected to enhance the overall quality of regional financial governance.