JURNAL TATA KELOLA DAN
AKUNTABILITAS KEUANGAN NEGARA

p-ISSN 2460-3937
e-ISSN 2549-452X

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Volume 11 Number 2, 2025: 175-187

ICT adoption and public value creation in performance
audits: Evidence from Indonesia’s migrant worker
protection
Eko Yulianto1*, Satria Yudhia Wijaya1, Abdullah Aqeel Muqaibal2
Faculty of Economics and Business, Universitas Pembangunan Nasional “Veteran”, Jakarta, Indonesia 1
State Financial and Administrative Audit Authority, Muscat Governorate, Sultanate of Oman2

ABSTRACT
This study explores the role of Information and Communication Technology (ICT) in enhancing public value
through performance audits, focusing on the protection of Indonesian migrant workers. Using a qualitative
case study method, it analyzes BPK audits and considers both internal and external factors influencing ICTbased audit practices. Data were collected through interviews with auditors, analysis of audit reports, and a
review of relevant regulations. The findings highlight internal factors—such as the use of cloud storage, digital
communication tools, and electronic forms—that significantly enhance audit efficiency and effectiveness.
These tools simplify data collection, facilitate communication, and expedite reporting, resulting in more
structured, timely audits. At the same time, external challenges, including fragmented data systems, a lack of
interoperability among government agencies, and uneven ICT adoption, created inefficiencies and additional
workloads for auditors. These constraints limited the capacity of audits to fully deliver public value. This study
concludes that ICT strengthens audit processes, but its full potential can be realized only if audited entities
adopt integrated, interoperable digital systems. In practice, enhancing cross-agency collaboration and
strengthening digital infrastructure are essential to maximizing the public value of ICT-enabled performance
audits.
KEYWORDS:
Public value; performance audit; information and communication technology
HOW TO CITE:
Yulianto, E., Wijaya, S. Y., & Muqaibal, A. A. (2025). ICT adoption and public value creation in performance audits:
Evidence from Indonesia’s migrant worker protection. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 11(2),
175-187. https://doi.org/10.28986/jtaken.v11i2.1890

*Corresponding author’s
Email: eko.yulianto@bpk.go.id

ARTICLE HISTORY:
Received

: 8 December 2024

Accepted

: 24 September 2025

Revised

: 5 June 2025

Online Available : 29 October 2025

Published

:

Copyright © 2025. This is an open-access article under a CC BY-SA license. https://jurnal.bpk.go.id/TAKEN

18 December 2025

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol. 11, No. 2, 2025: 175-187

INTRODUCTION
Auditing research has primarily focused on the efficiency and effectiveness of audit processes,
with most studies rooted in financial audits conducted by public accounting firms (Bell & Bryan,
2021; Lenz & Hahn, 2015; Pincus et al., 2017). In the private sector, efficiency and effectiveness are
often linked to the development of structured audit plans, rigorous risk assessments, client
acceptance procedures, sampling strategies, continuous monitoring, digital analysis, fraud
detection, and the retrieval of client financial disclosures (Eulerich et al., 2023; Lee et al., 2015;
Newman et al., 2021; Pincus et al., 2017). These approaches underscore the centrality of risk-based
methodologies and technology-enabled tools in strengthening audit outcomes.
Existing studies further demonstrate that auditors’ expertise in information systems and
information technology (IT)-based audit tools is essential for effective technology utilization.
Without adequate skills, the adoption of technology may inadvertently diminish audit quality
(Santoso, 2020). Tools such as data analytics, artificial intelligence, and machine learning enhance
audit efficiency by enabling rapid and accurate processing of large datasets (Appelbaum et al., 2017).
In line with these developments, auditors are required to continually upgrade their competencies
and skills to keep pace with fast-evolving technological trends (Kogan et al., 2017).
However, the literature has predominantly examined efficiency and effectiveness from the
internal perspective of auditors, while overlooking the role of auditees in shaping audit outcomes.
In today’s Information and Communication Technology (ICT)-driven environment, audit
performance depends not only on auditors’ digital skills but also on the extent to which auditees
integrate information systems into their business operations. Organizations with transparent and
well-integrated IT systems facilitate real-time access to data, enabling auditors to deliver more
accurate and timely evaluations. Conversely, weak data integration across agencies can lead to
inefficiencies and increased audit costs. Moreover, robust internal controls and management
support for digitalization can substantially improve audit effectiveness.
Technological innovations, such as continuous auditing, not only improve efficiency by
reducing audit time and costs but also strengthen fraud detection and precise risk identification
capabilities (Vasarhelyi et al., 2015). Additionally, collaboration between auditors and auditees in
adopting ICT fosters an audit process that is more responsive and adaptive to dynamic risk
environments (Chan et al., 2018). These dynamics suggest that both internal (auditor-driven) and
external (auditee-driven) factors jointly shape audit efficiency and effectiveness, and thereby
influence the broader realization of public value.
Building on this perspective, this study aims to investigate the role of ICT in public sector
performance audits, particularly in the context of the Audit Board of the Republic of Indonesia
(Badan Pemerika Keuangan, BPK) and the Ministry of Foreign Affairs’ responsibility in protecting
Indonesian migrant workers (Pekerja Migran Indonesia, PMI). This case highlights the interaction
between auditors’ internal use of ICT and auditees’ external digital integration. In doing so, this
study addresses an important gap in the auditing literature, which has primarily concentrated on
private sector financial audits while underexploring the utilization of ICT in public sector
performance audits (Marchi & Bertei, 2016; Marthin et al., 2021; Pratama, 2019; Torres et al., 2019;
Yetano et al., 2019).
Using a qualitative case study approach, this study analyzes how and why the ICT adoption in
performance audits generates public value. Data were collected through interviews with audit team
members directly involved in the PMI protection audit. In addition, the data was complemented
with the analysis of audit reports and relevant laws and regulations. This approach enables us to
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demonstrate that public value can emerge not only from advanced ICT but also from the strategic
use of relatively simple tools—provided that alignment is achieved between internal and external
factors.
Accordingly, this study seeks to achieve three interrelated objectives: first, to analyze how
internal ICT practices within BPK contribute to the efficiency and effectiveness of performance
audits. Second, to assess how external ICT practices within the Ministry of Foreign Affairs influence
the audit process, particularly in the protection of Indonesian migrant workers. Lastly, to evaluate
how the alignment of internal and external ICT adoption supports the realization of public value in
performance audits. The novelty of this study lies in linking ICT adoption in performance audits to
the creation of public value, highlighting both the opportunities and barriers in the context of
migrant worker protection. Theoretically, this study advances the understanding that the realization
of public value in performance audits depends on the interaction of internal and external ICT
adoption. Practically, it highlights the need for stronger managerial and technological cooperation
across government institutions to enhance efficiency, effectiveness, and ultimately, the delivery of
public services.
Public Value
Research on public value gained momentum following Moore’s seminal work, Creating Public
Value (1995), which examined how public managers create value through the activities of public
organizations (Hartley et al., 2019). Moore defined “public value” as the collective expectations
citizens have of governments and public services. Citizens play multiple roles, including
policymakers, public servants, users of public services, participants, taxpayers, entrepreneurs, and
members of society (Twizeyimana & Andersson, 2019).
Since then, public value has become a central concept in contemporary public administration
research and practice, receiving growing attention from both policymakers and scholars (Sami et
al., 2018). It has been widely embraced as an alternative governance model to address the
limitations of traditional bureaucracy and New Public Management (NPM). Whereas NPM
emphasized efficiency, competition, and market-based mechanisms, the public value perspective
emphasizes democratic legitimacy, societal expectations, and outcomes that enhance citizen wellbeing (Colon & Guerin-Schneider, 2015).
The central premise of public value is that public organizations should be directed toward their
primary mission: delivering quality services that contribute to collective well-being. While private
sector organizations create value primarily through profit generation, public sector organizations
aim to contribute to societal well-being across economic, social, and environmental domains
(Höglund et al., 2021). According to Moore (1995), public sector reform is meaningful only if
measured by the public values it creates for citizens, such as improved welfare, responsiveness to
social needs, and alignment with community expectations. As a framework, public value offers both
a normative benchmark and an evaluative tool for assessing the purpose and effectiveness of public
policies and services, including those delivered through partnerships with private or nonprofit
organizations. The public value approach has emerged as a counterpoint to NPM, shifting the debate
away from internal performance metrics and efficiency alone. Instead, it emphasizes the broader
societal significance of public service delivery (Virtanen & Jalonen, 2023), including the increasing
use of digital technologies to enhance public value (Bolton & Mintrom, 2023).
Audit Efficiency and Effectiveness
Governments increasingly seek more efficient and effective ways to deliver public value.
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Although efficiency and effectiveness are sometimes used interchangeably, they have distinct
meanings. Efficiency refers to the optimal use of resources—minimizing inputs while maximizing
outputs—while effectiveness refers to achieving intended outcomes and producing relevant, highquality results (Lenz & Hahn, 2015). In auditing, efficiency is typically reflected in the timeliness
and cost of audit processes, whereas effectiveness concerns the accuracy, relevance, and reliability
of audit findings.
Information technology significantly affects audit efficiency and effectiveness, from the
planning phases to final reporting. Accounting firms increasingly rely on digital applications for
audit planning, risk assessments, client onboarding, sampling, transaction monitoring, online
testing, digital analysis, fraud detection, and the retrieval of client financial data from a website
(Eulerich et al., 2023; Lee et al., 2015; Newman et al., 2021; Pincus et al., 2017). These tools enable
auditors to process large datasets more efficiently, thereby improving the quality of evidence
gathering and analysis.
However, audit efficiency and effectiveness depend not only on the IT adoption of auditors
but also on the external digital practices of clients. Internally, firms are investing in IT-driven audit
techniques to manage complex audit environments and respond to client needs. These investments
are made with the expectation of long-term benefits, despite the challenges and risks posed by
digital systems (Tarek et al., 2017). Externally, clients’ use of technology also influences audit
outcomes. Efficiency tends to improve when clients implement automation, operate at a large scale,
and provide comprehensive year-end reports. Pincus et al. (2017) found that clients using Enterprise
Systems (ES) experienced improved audit quality and efficiency, as evidenced by reduced
misstatements, facilitated timely reporting, and lower audit costs. However, audit efficiency tends
to decline when auditors over-rely on internal control testing, when clients receive tax services, or
when audits involve subsidiaries.
Taken together, these findings suggest that the efficiency and effectiveness of audits are
shaped by the interaction of internal and external factors. This interaction is particularly relevant
for public sector contexts, where both auditors and auditees operate within complex institutional
arrangements and technological infrastructures.
Public Sector Performance Audit
Performance audits in the public sector focus on evaluating the economy, efficiency, and
effectiveness of government programs, policies, and institutions. Their primary aim is to ensure that
public resources are used responsibly and that services deliver value to citizens. More specifically,
performance audits aim to strengthen governance, enhance accountability, promote transparency,
and provide actionable recommendations to improve public sector performance (Setyaningrum et
al., 2025). Compared to the extensive literature on financial audits in the private sector, research on
public sector performance audits remains relatively limited (Johnsen et al., 2019; Marthin et al.,
2021; Pratama, 2019; Yetano et al., 2019). The existing literature often focuses on the effectiveness
of public institutions in responding to audit findings and on interactions between auditors and
auditees (Yetano et al., 2019).
In Indonesia, performance audits are conducted by BPK. BPK is also mandated to conduct
financial and compliance audits, focusing on the accuracy of financial statements and adherence to
applicable regulations, respectively. Although performance audits have been practiced since the
1970s, their scope and legitimacy have been subject to debate, with concerns about jurisdictional
ambiguities (Parker et al., 2019; Yetano et al., 2019) and partly due to critiques suggesting they may
become ritualistic exercises within an “audit society” (Power, 1997, as cited in Channuntapipat,
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2021). Moreover, performance audits can generate unintended consequences when implemented
without sufficient capacity or institutional support (Marchi & Bertei, 2016).
The rise of performance audits is closely associated with NPM reforms, which emphasized
accountability, efficiency, and results-based management. More recently, performance audits have
been linked to broader political and public concerns regarding the stewardship of public resources
and the restoration of public trust, particularly in the aftermath of financial crises (Raudla et al.,
2016). At the same time, the growing role of ICT in both auditing institutions and audited entities
creates new opportunities and challenges for performance audits, positioning them as a critical
arena for understanding how technology contributes to the creation of public value.

RESEARCH METHOD
This study adopts a qualitative case study approach to explore the role of ICT in enhancing the
efficiency, effectiveness, and public value of performance audits conducted by BPK. A case study
method is appropriate for this research because it enables an in-depth exploration of a
contemporary phenomenon within its real-life context, particularly when the boundaries between
the phenomenon and its context are blurred (Yin, 2018). The central inquiry of this study is to
analyze how the BPK’s performance audits incorporate ICT practices and how these practices
interact with the digital systems of audited entities to generate public value. The case selected is the
2022 performance audit on the protection of PMI, a policy domain of high national importance,
characterized by multiple institutional actors and intensive ICT use.
The audit process encompasses various stages of migrant worker placement, including
registration with the Ministry of Manpower through licensed recruitment agencies, digital
registration via the Computerized System for Services and Protection of Indonesian Migrant
Workers (Sistem Komputerisasi untuk Pelayanan dan Pelindungan Pekerja Migran Indonesia,
SISKOP2MI) managed by the Indonesian Migrant Worker Protection Agency (BP2MI), and
subsequent coordination with Indonesian representatives abroad through the Ministry of Foreign
Affairs’ Peduli WNI portal. This multi-agency, ICT-enabled process provides a suitable setting for
examining the interplay between internal ICT adoption by BPK and external ICT use by government
counterparts in performance auditing.
To ensure robustness, this study employed methodological triangulation (Patton, 2002),
combining observations, document review, and interviews. As part of the audit team, serving as a
deputy audit manager, the researcher directly observed the audit process through field visits and
Zoom virtual sessions. This involvement provided first-hand insights into how ICT tools were
integrated into audit planning, execution, and reporting.
In addition to direct observation, two BPK performance audit reports were analyzed: one
focused on the pre-departure stage and the other on the post-placement stage of PMI protection.
These reports, together with supporting materials such as relevant laws, regulations, and policy
documents, were examined to contextualize the audit findings and link them to the broader
institutional framework. Finally, semi-structured interviews were conducted with seven individuals
directly involved in the audits, including two deputies in charge, two audit team leaders, one subteam leader, and two team members. Conducted online at BPK in August 2023, these interviews
were designed to capture the perspectives of those most familiar with the audits under review,
particularly regarding the use of ICT and its implications for audit quality and public value.

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Data were analyzed using content analysis, following the principles of case study research
outlined by Yin (2018). Interview transcripts, audit reports, and policy documents were
systematically coded, categorized, and compared against the study’s research questions. Evidence
was tabulated to identify convergences and divergences, thereby enhancing the reliability of
findings. This approach enabled the identification of patterns regarding the role of ICT in enhancing
audit efficiency and effectiveness, as well as its broader contribution to public value creation in the
Indonesian public sector.

RESULT AND DISCUSSION
The Role of Performance Audit in Delivering Public Value
Bureaucratic reform in Indonesia began in the financial sector with the enactment of Law
Number 17 of 2003 on State Finances, which introduced efficiency, effectiveness, transparency, and
accountability as guiding principles for managing state finances. These principles were
institutionalized in subsequent regulations, including Law Number 15 of 2004 on state financial
audits and Law Number 15 of 2006 on BPK. Together, these laws established the foundation for
performance audits and positioned BPK as an independent authority tasked with ensuring that
public resources are used responsibly to generate societal benefits.
BPK’s performance audits aim to assess whether government programs and services deliver
economic, efficient, and effective outcomes. In the case of PMI protection, performance audits
assess the adequacy of services before departure and after arrival in destination countries, following
the standards set by BPK Regulation Number 1 of 2017 on State Financial Audit Standards (Standar
Pemeriksaan Keuangan Negara, SPKN). These standards emphasize the provision of conclusions on
efficiency, effectiveness, and economy, while also producing recommendations for improvement
(BPK, 2017, 2022a, 2022b).
The emphasis on ensuring that public resources are managed effectively to maximize societal
benefits underscores the connection between performance audits and public value. Public value
refers to the outcomes, services, and benefits that government agencies and public organizations
deliver to society. It is created when public organizations respond to citizens’ needs, build public
trust, and contribute to social equity, economic growth, and environmental sustainability (BPK,
2017). By grounding performance audits in established legal mandates, BPK strengthens its
institutional legitimacy and frames ICT adoption as both a technical necessity and a strategic
instrument for ensuring that audit findings translate into actionable public value.
Ultimately, performance audits serve as a crucial mechanism for evaluating and improving
public value. By providing evidence on whether government programs are conducted efficiently,
ethically, and in alignment with societal priorities, performance audits strengthen accountability
and legitimacy. In this sense, performance audits and public value are mutually reinforcing,
advancing the principles of good governance while ensuring that public institutions deliver
meaningful outcomes for citizens (Grossi et al., 2023; Setyaningrum et al., 2025).
ICT Integration in Migrant Worker Protection
Building on the earlier discussion of performance audits and public value, the protection of
PMI provides a critical case where the effectiveness of government programs depends heavily on
the integration of ICT. Audits by the BPK reveal that while regulatory frameworks have mandated
ICT-enabled coordination across ministries, agencies, and local governments, implementation has
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been uneven and fragmented. Understanding these gaps is essential not only for evaluating
government performance but also for identifying how ICT can enhance transparency,
responsiveness, and accountability in protecting PMI.
Efforts to protect PMI have evolved within the broader trajectory of public sector reform,
which emphasizes efficiency, accountability, and citizen-oriented services. In the post-NPM context,
the government has increasingly turned to ICT as a mechanism to improve service delivery and
ensure transparency (Cavalcante, 2019). The protection of PMI is framed by Law Number 18 of 2017
on the Protection of Indonesian Migrant Workers and Government Regulation Number 59 of 2021,
which mandates cross-ministerial and cross-agency coordination. These regulations provide the
legal foundation for integrating ICT systems across institutions, with the ultimate goal of reducing
vulnerability, strengthening monitoring, and ensuring that PMI receives comprehensive protection
from recruitment to reintegration.
At the policy level, BP2MI has been designated as the lead agency responsible for placing and
protecting PMI, while ministries such as the Ministry of Foreign Affairs, the Ministry of Manpower,
the Ministry of Home Affairs, and the Ministry of Law and Human Rights play supporting roles.
Integration is envisioned through the development of centralized digital platforms such as
SISKOP2MI and Employment Information System and Service Application (Sistem Informasi dan
Aplikasi Pelayanan Ketenagakerjaan, SIAPKerja), which should allow seamless exchange of
information between institutions. At the operational level, the One-Stop Integrated Service
(Layanan Terpadu Satu Atap, LTSA) model was introduced to local governments to simplify
administrative procedures for PMI. LTSA represents an important extension of ICT-enabled
services to the regional level, aiming to ensure that migrant workers can access licensing,
documentation, and placement services closer to their communities. However, as performance audit
findings indicate, the expected integration between central systems and LTSA has not been fully
realized, resulting in a gap between policy design and local implementation.
Recruitment remains a critical stage where ICT integration has been uneven. Ideally, overseas
employers submit job vacancies to Indonesian Representative Offices, which then channel the data
through Peduli WNI or directly into SISKOP2MI. In practice, however, different overseas posts rely
on their own applications, such as the Integrated Indonesian Migrant Worker Placement Service
System (Sistem Pelayanan Penempatan Pekerja Migran Indonesia Terintegrasi, SIPERMIT) in
Malaysia, the Foreign Domestic Workers system in Singapore, and country-specific platforms in the
Middle East. While these applications link to SISKOP2MI, they are not synchronized with
SIAPKerja, leaving the latter with incomplete vacancy data (BPK, 2022b). This lack of
interoperability slows the dissemination of job vacancy information to provincial and district labor
offices, undermining transparency and limiting timely access for potential PMI. For integration to
deliver public value, job market data must be accurate, comprehensive, and accessible across all
levels of government.
Challenges intensify during the deployment phase, when PMI are required to obtain passports
and travel documents. Here, SISKOP2MI was intended to interconnect with the Population
Administration Information System (Sistem Informasi Administrasi Kependudukan, SIAK), the
Immigration Management Information System (Sistem Informasi Manajemen Keimigrasian,
SIMKIM), and the Peduli WNI platform. However, integration has been hampered by both
institutional and technical barriers. For instance, although a cooperation agreement between
BP2MI and the Ministry of Law and Human Rights stipulates data sharing, SIMKIM cannot
consistently verify PMI status due to a daily quota limiting passport data traffic at immigration
checkpoints. Similarly, SIAK and SISKOP2MI remain only partially linked, preventing automatic
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verification of identity and eligibility. Peduli WNI also suffers from limited connectivity, as it
retrieves data via web service using Electronic Card of Overseas Worker (elektronik Kartu Tenaga
Kerja Luar Negeri, e-KTKLN) numbers rather than direct synchronization, leaving Indonesian
Representative Offices abroad dependent on voluntary reporting by workers. These technical and
procedural bottlenecks expose PMI to risks, including irregular placement, falsified documents, and
inadequate monitoring.
Protection also extends beyond departure and employment abroad to the reintegration of
returning PMI. Reintegration services, coordinated by BP2MI with line ministries and local
governments, are intended to provide economic empowerment, social support, and reentry
assistance for returning workers. Yet, audits reveal that reintegration data are fragmented across
institutions and are not systematically fed into SISKOP2MI or local LTSA platforms. This
undermines the state’s ability to track outcomes for returning workers and to design targeted
support programs. Weak reintegration also erodes the broader goals of migrant worker protection,
as workers who return without adequate support are more vulnerable to re-migration under unsafe
conditions.
Overall, performance audits demonstrate that ICT in PMI protection is characterized by
partial, fragmented integration across agencies and levels of government. While reforms and digital
platforms exist in principle, the lack of full interoperability, the persistence of technical bottlenecks,
and the absence of seamless coordination between central and regional institutions undermine
effectiveness. From an audit perspective, these gaps reduce efficiency, delay services, and weaken
accountability mechanisms. From a public value perspective, they hinder the government’s ability
to ensure safe, transparent, and equitable migration processes. Thus, performance audits not only
identify system-level weaknesses but also highlight the urgent need for ICT integration as a
prerequisite for achieving meaningful migrant worker protection.
ICT Fragmentation and Innovation in Performance Auditing
The effectiveness of performance audits is strongly shaped by the degree of integration
between government information systems. In the case of PMI protection, fragmented ICT platforms
across ministries and agencies have posed significant barriers to audit implementation. The lack of
integration between SISKOP2MI (BP2MI) and Peduli WNI (Ministry of Foreign Affairs), for
example, required auditors to undertake additional steps to obtain and reconcile data. As noted
during interviews with the audit team, this situation not only increased the time and effort required
for examination but also undermined confidence in the accuracy of findings. To obtain comparable
data on PMI departures and returns, auditors had to triangulate information from BP2MI, the
Directorate General of Immigration, and other sources—a process that consumed valuable
resources. These inefficiencies underscore how external institutional fragmentation directly
constrains audit efficiency and effectiveness, diminishing the potential for timely and accurate
oversight.
Without a unified data system, both auditing and the management of PMIs' protection abroad
become significantly more difficult and time-consuming. Integrating PMI-related data into a single,
consolidated system would substantially improve the government’s ability to protect its migrant
workforce. These findings suggest that the audit process could be conducted more efficiently if
government applications were fully integrated. In other words, the current lack of integration
necessitates additional steps to assess the extent and quality of PMI protection.
At the same time, the case study reveals that auditors have leveraged ICT tools to overcome
some of these challenges. Although advanced, integrated systems were not yet fully available, the
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audit team employed readily accessible technologies, such as Zoom, WhatsApp, and email, to
facilitate communication, data acquisition, and coordination. The use of Google Forms enabled
auditors to gather survey responses from Indonesian Representative Offices worldwide,
significantly reducing the logistical barriers traditionally associated with overseas data collection.
Similarly, basic applications such as Microsoft Excel allowed for faster data processing and
comparative analysis, while electronic storage streamlined report preparation and review. These
relatively simple technologies proved crucial in sustaining audit efficiency and effectiveness despite
the structural fragmentation of government systems.
Taken together, these findings highlight a paradox in ICT adoption within performance
auditing. On one hand, the lack of integrated government platforms creates inefficiencies that
complicate the audit process. On the other hand, auditors’ innovative use of basic digital tools
demonstrates the potential for ICT to enhance efficiency, effectiveness, and ultimately public value,
even in resource-constrained contexts. This dual role illustrates how internal ICT practices within
BPK can partly offset external barriers, though sustainable improvements in audit outcomes will
depend on deeper institutional integration across government systems.
Performance Audit and Public Value
BPK, as the supreme audit institution, is a key stakeholder in relation to government
institutions involved in the protection of Indonesian migrant workers. The actions taken by these
institutions directly affect BPK’s audit process. Consequently, while by BPK’s internal audit
procedures were efficient, since the audit team was able to complete all planned tasks using available
resources, the performance audit could not fully deliver public value due to the lack of system
integration among external institutions such as the Ministry of Foreign Affairs, Ministry of Law and
Human Rights, Ministry of Home Affairs, and the Ministry of Manpower.
The relationship between efficiency and public value lies in the optimal use of resources to
produce tangible social benefits. While public value focuses on generating meaningful benefits for
society, efficiency ensures that these benefits are achieved with minimal waste or cost. By effectively
deploying ICT tools and structured audit procedures, BPK enhanced efficiency and reinforced trust
in its technical competence. However, true public value creation also requires balancing efficiency
with other dimensions, such as equity, service quality, and inclusiveness, which depend heavily on
the integration of ICT systems across government institutions.
At the same time, the audit demonstrated effectiveness in producing actionable findings and
recommendations that were accepted by auditees. In response, government institutions initiated
coordination meetings focused on system integration, with the Ministry of Foreign Affairs noting
that collaboration with BP2MI no longer required formal appointment requests; instead, invitations
were issued directly. The Director of Protection of Indonesian Citizens (Direktorat Perlindungan
Warga Negara Indonesia, PWNI) emphasized that this audit felt different because it was thematic
and comprehensive, underscoring BPK’s authority and credibility. These developments indicated
that BPK’s recommendations were perceived as both constructive and feasible, enabling the
initiation of reforms to improve PMI services.
Effectiveness and public value are closely intertwined: effectiveness measures the degree to
which audit objectives are realized, while public value reflects the societal outcomes generated by
those achievements. When BPK’s audit recommendations catalyze system integration and
institutional cooperation, they extend beyond technical compliance to strengthen citizen trust,
satisfaction, and welfare. In this sense, effectiveness serves as the pathway through which public
value is materialized. In summary, BPK’s internal ICT adoption has enhanced efficiency and
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effectiveness; however, aligning external ICT systems across ministries is crucial to ensure that
these audit outcomes translate into sustainable public value for Indonesia’s migrant workers.
This study has several limitations. It focuses on a single case of BPK’s performance audit of
migrant worker protection, which may limit the generalizability of its findings. The analysis
emphasizes basic ICT tools, leaving the role of advanced technologies such as big data analytics and
AI for future research. Data sources were primarily audit reports and interviews with auditors,
without incorporating the perspectives of migrant workers themselves. In addition, while system
fragmentation among government agencies was identified as a barrier, the political and institutional
factors underlying this issue were beyond the scope of the study.

CONCLUSION
This study highlights that the realization of public value in performance audits depends on
the alignment of both internal and external factors. Internally, public value can be generated
through the adoption of even basic ICT tools that support the collection and analysis of audit
evidence. These relatively simple technologies enabled BPK auditors to conduct effective audits
despite the absence of more sophisticated systems. Externally, however, inefficiencies arose from
limited data sharing and weak integration across ministries and agencies responsible for protecting
Indonesian migrant workers. As a result, auditors are often required to take additional steps,
thereby increasing the time and effort needed to complete the audit.
The findings further demonstrate that ICT plays a dual role in shaping audit performance.
The use of ICT by both government institutions in protecting Indonesian migrant workers and by
BPK auditors in conducting audits greatly affects audit efficiency and effectiveness. The absence of
data integration across the platforms of relevant institutions has complicated the audit process and
reduced its overall efficiency. Conversely, even the use of simple ICT tools by auditors has facilitated
and expedited data collection and reporting, thereby improving the efficiency and effectiveness of
BPK performance audits. In this way, the contribution of ICT to efficiency and effectiveness has
indirectly supported the creation of the theorized public value.
Ultimately, the contribution of ICT to efficiency and effectiveness provides the pathway
through which performance audits deliver meaningful societal outcomes. By fostering strategic ICT
cooperation and integration among government agencies, the state can ensure that audit findings
translate into improvements in migrant worker protection. In this way, performance audits not only
reinforce accountability but also strengthen public trust, satisfaction, and well-being.

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