Performance Audit Transformation in Supporting Organizational Performance and Corporate Policy Improvement at Bank Sumut
DOI:
https://doi.org/10.55927/ijsmr.v4i6.84Keywords:
Performance Audit, Governance, Public Accountability, BUMD, Organizational PerformanceAbstract
This research aims to analyze the transformation of performance audit as a strategic instrument to improve organizational performance and improve corporate policies at Bank Sumut as one of the Regionally Owned Enterprises (BUMD) in North Sumatra Province. The research uses a qualitative approach with a case study design supported by a literature review. The results of the study show that performance audits at Bank Sumut are still dominated by a compliance approach and have not been optimally integrated in strategic decision-making. These findings contribute to strengthening the accountability, governance, and performance of BUMD organizations in a sustainable manner.
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