Financial management in the public sector, particularly regarding police operational fund management, demands standards that go beyond mere administrative compliance. Research conducted by Stephanus Aditya Purnama and Naning Margasari from Universitas Negeri Yogyakarta in June 2026 explores the importance of integrating accountability, risk management, and apparatus competence in creating mature governance.
Background and Objectives
Police operational fund governance must be accountable, transparent, and risk-sensitive. This study aims to synthesize empirical evidence on the determinants of governance maturity, such as risk management, financial literacy, internal control, and the digital competence of the apparatus. These findings are intended to serve as a basis for developing managerial education for police personnel so that operational fund management can be more effective and risk-minimized.
Systematic Review Methodology
The researchers applied a Systematic Literature Review (SLR) method following the PRISMA guidelines. The literature search was conducted via the Scopus database, focusing on topics in the public sector, governance, risk management, as well as training and financial managerial competence.
Key Findings
The research identifies several key factors contributing to the maturity of operational fund governance:
- Risk Management Integration: Governance maturity does not solely depend on procedures, but on the apparatus's ability to identify and mitigate financial risks early on.
- Financial Literacy and Digital Competence: Strong financial literacy and mastery of digital technology are prerequisites for the apparatus to manage funds accurately and transparently.
- The Role of Managerial Education: Targeted managerial education is proven to enhance the apparatus's mindset from being mere administrative executors to becoming risk-aware financial managers.
- Performance-Based Accountability: Transparency and accountability supported by a sound internal control system are the main pillars in building public trust in the police institution.
Implications for the Police
The authors suggest several strategic steps for the police institution to enhance governance maturity:
Strengthening the Managerial Education Curriculum: Incorporating specific modules on financial risk literacy and operational risk management into apparatus training.
Enhancing Digital Competence: Ensuring the apparatus possesses adequate technical skills to utilize transparent digital financial management systems.
Internalizing a Risk Culture: Building a work culture that prioritizes risk assessment in every decision-making process related to the use of operational funds, so that potential irregularities can be minimized.
Author Profile:
- Stephanus Aditya Purnama – Researcher, Universitas Negeri Yogyakarta.
- Naning Margasari – Researcher, Universitas Negeri Yogyakarta.
Research Source: Purnama, S. A., & Margasari, N. (2026). "Governance Maturity of Police Operational Funds Based on Financial Risk Literacy in Managerial Education for Apparatus". International Journal of Education and Life Sciences (IJELS), 4(6), 743-752.
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