Governance Maturity of Police Operational Funds Based on Financial Risk Literacy in Managerial Education for Apparatus
DOI:
https://doi.org/10.59890/ijels.v4i6.19Keywords:
Governance, Accountability, Risk Management, Financial Literacy, Operational Funds, Managerial Education, PoliceAbstract
The maturity of police operational fund governance needs to be strengthened because public-sector financial management is required not only to comply with administrative procedures, but also to be accountable, transparent, risk-sensitive, and grounded in apparatus competence. This study aims to synthesize empirical evidence on governance, accountability, risk management, internal control, accounting literacy, digital competence, and managerial education as a basis for developing the theme of police operational fund governance maturity based on financial risk literacy. A systematic literature review design was applied using the PRISMA guidelines. The search was conducted in the Scopus database using keywords relevant to the public sector, governance, accountability, risk management, training, competence, and financial management. From 89 initial articles, screening by publication year, document type, language, and open-access status resulted in 12 articles. After eligibility was assessed based on abstracts, relevance, and the priority of empirical data, 10 articles were included. The synthesis shows that governance maturity is not sufficiently determined by formal compliance, but is also shaped by the integration of risk management, the quality of internal control, contextual competence, accounting-risk literacy, technology utilization, and an accountable culture. Digitalization is considered important, but its effectiveness depends on user skills, control design, and institutional response. This study contributes by providing an initial conceptual map for formulating managerial education for police apparatus that emphasizes risk reasoning, decision integrity, and the responsible use of financial information.
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