Penelitian ini bertujuan untuk meninjau pemeriksaan kinerja pada sektor publik selama masa pandemi COVID-19. Metode penelitian yang digunakan adalah analisis deskriptif dengan terlebih dahulu melakukan tinjauan atas literatur yang ada kemudian menganalisis data-data yang tersedia untuk publik (seperti ikhtisar laporan hasil pemeriksaan BPK). Hasil penelitian menunjukkan bahwa pemeriksaan kinerja pada awal pandemi COVID-19 dilakukan pada skala yang minim dibandingkan pada periode setelahnya. Penelitian ini juga menunjukkan bahwa ketidakefektifan masih menjadi permasalahan utama entitas sektor publik yang diaudit. Penelitian ini belum menyajikan bukti empiris atas pemeriksaan kinerja selama pandemi COVID-19 tapi dapat menjadi dasar bagi penelitian empiris berikutnya terutama dalam menganalisis perspektif pemeriksa dan entitas sektor publik mengenai proses pemeriksaan kinerja selama pandemi COVID-19.

Tellu Silo Aldian Jaya to start its business in 2019 as a micro business engaged in processing local food sources into packaged food and beverage products. The first products produced were a drink made from red ginger, coffee and lemon grass named Jahe's Kopi and a drink made from milk and ginger named Jahe's Susu. The rapid development of Tello Silo Aldian Jaya SMEs is in line with the prospects for SMEs in Indonesia which continue to increase every year. This community partnership program is directed at helping good financial management so that it has a positive impact on the business continuity of the Tellu Silo MSME business. The benefits that are expected to be obtained by partners after participating in this service program are that the target community has an understanding regarding the urgency and basic concepts of bookkeeping and accounting. Digital bookkeeping by utilizing the La Mikro application is an output product of this program which is expected to be able to overcome the problem of the lack of competent human resources in the fields of finance and accounting at Tellu Silo Aldian Jaya.

This research was to analyze the causes of the repeated findings and their preventive solutions in the audit of the public funding of the Regional Representative Council (DPD) of the political parties in the Province of Yogyakarta Special Region. It was a qualitative research with a case study design conducted in four DPDs receiving the largest public funding from 2011 to 2016. Data were collected through document analyses and interviews. Twelve participants interviewed were the representatives of three parties, namely compilers, examiners, and users of the public funding audit system.This research also applied the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework and the State Financial Audit Standards (SPKN) of 2017 for the analysis. The analysis showed three causes of repeated findings in the audit; they were weak internal control of political parties, weak audit, and non optimal role of the National Unity and Political Body. Preventive solutions to be made are for improving internal control, improving regulations, and optimizing coordination among parties. The results indicate that improvements should not be done only within the internal political parties but also around the external factors.