Ki Hajar Dewantoro's Philosophical Perspective: The Role of Government Internal Auditors (APIP)

Abstract

This phenomenological study aims to obtain empirical evidence about the role of APIP from the perspective of Ki Hajar Dewantara's philosophy, namely Ing Ngarsa Sung Tuladha, Ing Madya Mangun Karsa, and Tut Wuri Handayani. Interviews were conducted with several informants, namely role givers, role recipients, and cultural figures, to explore the meaning of the philosophy. The results of the study show that APIP has carried out its role according to the meaning of Ki Hajar Dewantara's philosophy, can carry out its role as a role model, provide examples through exemplary attitudes of integrity and is expected to make APIP able to provide motivation, support, encouragement through their roles as consultants, quality assurance, and catalysts. The limitations of this study that can be input for future researchers, this study only involved role givers, role recipients, and cultural experts, and did not involve auditees.