EFFECTIVENESS OF KENES APPLICATION IN BUDGET VERIFICATION AND INTERNAL AUDIT IN INSPECTORATE OF DIY

Abstract

The digitalization of financial supervision has become a crucial aspect in ensuring transparency and accountability in public financial management. The Inspectorate of Yogyakarta Special Region (DIY) has implemented the Kendali Keistimewaan (KENES) application as a digital tool to enhance the efficiency of budget verification and internal audits. However, challenges such as data discrepancies, incomplete utilization of system features, and varying levels of digital literacy among auditors hinder its full potential.

This study aims to evaluate the effectiveness of KENES in optimizing financial audits through direct observation, data analysis, and technical training sessions. The results indicate that optimizing KENES has led to a 60% reduction in verification time, a 67% decrease in data entry errors, and a 112.5% increase in feature utilization among auditors.

 Despite these improvements, limitations in system integration and user adaptability remain challenges. Further recommendations include enhancing system interoperability, strengthening automatic validation features, and providing continuous training for auditors. These strategies are expected to further improve the reliability and efficiency of financial supervision in regional governance.