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Aaron Simanjuntak

Aaron Simanjuntak

(he/him)

Teams and roles for Aaron Simanjuntak

Overview

I am a first-year PhD student in the Accounting and Finance Department at Cardiff Business School. My research investigates Audit Without Impact (AWI), a phenomenon in which audit findings and recommendations are formally addressed, yet the same governance weaknesses continue to recur over time. Supervised by Dr Dennis de Widt and Dr Vogy Bhuanaputra, I examine how auditing influences accountability, organisational learning, and governance reform in local governments, with a particular focus on Papua, Indonesia.

Drawing on Institutional Theory, Organisational Learning Theory, and Accountability Theory, my research explores why compliance with audit recommendations does not always result in meaningful organisational change. Through longitudinal analysis of public-sector audit reports, I aim to contribute new insights into audit effectiveness and public-sector accountability, while generating practical recommendations to strengthen governance and improve the impact of auditing in the public sector.

Research

Current Research Interests

  • Audit Without Impact (AWI) in Local Governments
  • Public Sector Accountability
  • Audit Impact and Follow-up Mechanisms
  • Public Financial Management Reform
  • Institutional Theory and Organizational Learning
  • Governance and Anti-Corruption
  • Public Sector Performance Improvement
  • Fiscal Governance in Papua

Biography

Education

  • PhD in Accounting, Cardiff Business School, Cardiff University (2026–present)
  • Master of Science (M.Sc.) in Accounting, Universitas Gadjah Mada, Indonesia (2003)

Current Positions

  • PhD Researcher, Cardiff Business School, Cardiff University (2026–present)
  • Regional Public Financial Management (PFM) Specialist, DT Global–SKALA (2024–present)
  • Lecturer in Accounting, Faculty of Economics and Business, Universitas Cenderawasih (2003–present)

Previous Professional Positions

  • MT AI for Government Officials Consultant, Plan International (2025–2026)
  • Consultant, Corruption Prevention in Forestry Sector (CPFS) Project, GIZ (2022–2023)
  • Consultant, Assistance in Preventing and Combating Corruption (APCC) Project, GIZ (2020–2021)
  • Facilitator, Performance-Based Budgeting Programme, ICMA–USAID (2004–2005)
  • Public Finance Management Specialist, BEC Trust Fund–European Union (2009–2010)
  • Public Finance Management and Accounting Specialist, Regional Parliament of Papua (2010–2020)
  • Public Finance Management and Accounting Specialist, World Bank–UNCEN PEACH Programme (2007–2007)
  • Public Finance Management and Accounting Specialist, World Bank–UNCEN Public Expenditure Analysis Programme (2009)

Research Positions

  • Researcher, Centre for Accounting and Public Management, Papua (2013–2020)
  • Researcher, Centre for Economy and Regional Finance Studies, Universitas Cenderawasih (2004–2020)
  • Papua PEACH Researcher, World Bank–UNCEN (2005, 2007, 2009)
  • Researcher, Sofei Makassar (2005)

Professional memberships

  • Member, Perkumpulan Analis Efek Indonesia (PAEI) (2021–2024)
  • Member, Perkumpulan Profesi Pasar Modal Indonesia (PROPAMI) (2019–2022)
  • Associate Member, Association of Certified Fraud Examiners (ACFE) (2020–2021)
  • Indonesian Institute of Accountants (IAI)
  • Indonesian Institute of Certified Public Accountants (IAPI)
  • Certified Risk Professional (CRP), Badan Nasional Sertifikasi Profesi (BNSP) (2020)
  • Certified Management Accountant (CMA), ICMA Australia (2017)
  • Wakil Perantara Pedagang Efek (WPPE), Otoritas Jasa Keuangan (2021–2024)
  • Wakil Perantara Pedagang Efek (WPPE), The Indonesia Capital Market Institute (TICMI) (2020–2022)
  • Associate Professional (AP), Masyarakat Profesi Penilai Indonesia (MAPPI) (2020)
  • Certified Sustainability Reporting Specialist (CSRS), National Center for Corporate Reporting (2018)
  • Certified Sustainability Reporting Assurance (CSRA), National Center for Corporate Reporting (2019)
  • Certified Sustainability Practitioner (CSP), The Institute of Certified Sustainability Practitioners (ICSP) (2023–2024)

Contact Details

Email [email protected]

Research themes

Specialisms

  • Accounting
  • Public Financial Management
  • Auditing and accountability
  • public sector accountability
  • Sustainability accounting and reporting