Government Internal Supervisory Apparatus Research Articles

Stakeholder Identification in Internal Control of Building Construction using Design and Build Contract to Improve Efficiency and Effectiveness

The amount of infrastructure development in Jakarta makes internal control of the implementation of design and build contracts for the construction of state buildings need attention. The problem in internal control is there are still some recurring findings and supervisory findings that are not detected by Government Internal Supervisory Apparatus (APIP) but found by external auditors, as well as delays in completing assignments. The problems include a limited number of technical auditors, uneven knowledge, and experience of construction supervision, overlapping assignments, and a report process that takes time. These problems can have an impact on the implementation of internal control, that is lack of achievement of internal control objectives and the potential for non-compliance with the construction process with laws and regulations, thus showing that internal control of construction is not running effectively and efficiently. To improve efficient and effective internal supervision of construction, it is necessary to standardize operational procedures (SOP) or work procedures for internal control of construction, especially for design and build contracts. This research aims to identify stakeholders and the roles and responsibilities of each party in internal control of building construction using design and build contract to improve efficiency and effectiveness. The results reveal a set of internal and external stakeholders as well as the form of organizational structure and the relationship of coordination and responsibility lines. The results of this research also emphasize the roles and responsibilities of each stakeholder so that each party fully understands the obligation to carry out internal supervision assignments for design and build construction.

Strengthening Internal Supervision in Improving APIP Capability Achievement at the TNI Inspectorate General

Evaluating APIP capability impacts improving performance and maintaining transparency and accountability standards. Increasing the value of the APIP Capability Model provides a comprehensive framework for analyzing and improving APIP capabilities on an ongoing basis. This study aims to analyze the factors that influence the Government's Internal Supervisory Apparatus (APIP) capability. Analyzing the role of management in achieving the APIP capability level, analyzing the impact of APIP's role in implementing the TNI Government Internal Control System (SPIP), analyzing the importance of APIP capacity building within the TNI, analyzing the relationship between APIP capability and TNI financial management performance, analyzing the impact of the effectiveness of implementing the Internal Audit Capability Model (IACM) in improving APIP capability in the TNI. The steps suggested are a practical analysis of the influence of APIP capability, including management commitment, SPIP improvement, competency improvement, focus on improving financial performance, and implementation of IACM throughout the TNI.

Revitalizing Government Internal Auditor Apparatus in the Era of Industry 4.0

The purpose of this paper is to propose a transformation strategy which is the focus of the Government Internal Supervisory Apparatus (APIP) on the impact of Industry 4.0 on the internal audit function and the development of an improvement plan for the Internal Auditor SPIP level . can be applied to address audit challenges in the Industry 4.0 era. Due to the impact of Industry 4.0 on audit activities, APIP is required to be able and quickly adapt to technological advances. The adoption of Industry 4.0 technology positions APIP as an activity analyst who can identify errors in business processes and devise solutions to fix them. As a consequence, an APIP transformation strategy is needed to face the challenges of Industry 4.0. The author suggests that the APIP transformation strategy to increase the SPIP level must include: (1) the use of data collection equipment, such as sensors and software, to collect data; (2) inclusion of characteristics that characterize APIP's ability to complete audit tasks, including cognitive abilities, problem solving abilities, communication skills, internal control systems, and agility; and (3) applying a professional, millennial, innovative approach that prioritizes integrity, objectivity and professionalism while still embracing the possibility of failure.

PROSES PENGAKUAN DAN PENGUKURAN ASET TAK BERWUJUD DATA DAN INFORMASI GEOSPASIAL: KELEMAHAN DAN KENDALA

The purpose of this study is to analyze the implementation and constraints and provide recommendations in the process of recognition and measurement of intangible assets of basic geospatial data and information. This research uses a qualitative method through a case study at the Geospatial Information Agency. Data collection methods were conducted by document analysis, observation, and in-depth interviews with policy implementers and related management. The results showed that there are implementation weaknesses and obstacles in the process of recognizing and measuring intangible assets in the form of basic geospatial data and information. Weaknesses occurred in implementation including the budgeting process, budget execution, and reporting. Implementation weaknesses that occurred included the absence of involvement of the Government Internal Supervisory Apparatus in budget revisions, the absence of standardized submission forms, corrections in the reporting section that were not communicated to the budgeting and implementation sections, and capital expenditure returns that had not been integrated with the asset module. In addition, obstacles also occur, including communication factors, resources, dispositions, and bureaucratic structures that occur simultaneously with each other. This research provides recommendations for guideline revisions and practical mechanisms to properly implement the guidelines in the process of recognizing and measuring intangible assets in the form of basic geospatial data and information.

RECONSTRUCTION OF THE NATIONAL FINANCIAL AUDIT INSTITUTIONAL SYSTEM FOR OPTIMIZING STATE LOSS MITIGATION


 This article aims to establish a better institutional system for the national financial audit as part of the government's efforts to create a clean state free from financial abuse and corruption. Normatively, the Supreme Audit Agency (BPK) plays a crucial role based on Article 23 paragraph (5) of the 1945 Constitution. However, its singular existence changed after the formation of the Audit Board of the Republic of Indonesia (BPKP) through Presidential Regulation Number 192 of 2014, which became part of the Government Internal Supervisory Apparatus. From these normative issues arose a controversial case involving land procurement for a Palm Oil Plantation in Southwest Aceh, resulting in a dualistic determination of state losses between BPK and BPKP. The novelty of this article, compared to existing ones, lies in its reinforced analysis through comparisons with financial supervisory institutions in Japan (Board of Audit), the United States (GAO), and Australia (ANAO). The research employs a normative legal research method to examine principles and norms in positive law. It utilizes statutory, conceptual, and comparative approaches. In the context of financial oversight in Indonesia, both external and internal supervisory institutions, such as BPK and BPKP, play a vital role in ensuring efficiency, transparency, and accountability in financial management. Despite differences in regulatory foundations, appointment systems, and follow-up mechanisms among BPK, the Board of Audit, GAO, and ANAO, all of them have important roles in ensuring proper financial management. Additionally, the article proposes an alternative model for appointing members of the Republic of Indonesia Financial Audit Board (BPKRI) based on the experience of the U.S. GAO. This mechanism includes forming a commission comprising legislative, executive, and academic representatives to recommend BPK member candidates, aiming to enhance the independence of financial supervisory institutions in Indonesia

Evaluation of the Performance of the Government's Internal Supervisory Apparatus in Local Government Supervision: A Case Study of the Inspectorate General of the Ministry of Home Affairs

Regional government is one element of government administration that has an important role in realizing good governance. In order to achieve this goal, local governments need to carry out their government functions effectively and efficiently. The aim of this research is to determine the performance of the Government Internal Supervisory Apparatus (APIP) in carrying out supervision of regional government administration. This research uses descriptive qualitative research methods. Data collection techniques in this research are literature study, interviews and observation. The data that has been collected is then analyzed through three stages, namely data reduction, data presentation and drawing conclusions. The research results show that the performance of the APIP Inspectorate General of the Ministry of Home Affairs in carrying out supervision of regional government administration is generally quite good. This is proven by the good quality of supervision results, the high reliability of supervision results, and the effectiveness of follow-up to supervision results which is quite high

Eradicating public official corruption Indonesia: a revolutionary paradigm focusing on state financial losses

This research explores additional ways to eliminate corruption caused by authority abuse that hurts public finances. The present paradigm of corruption eradication in Indonesia still focuses on punishment, disregarding one of the Anti-Corruption Law's goals, state financial loss restitution. This research is normative, statutory, conceptual, and case-based. The results show that the administrative law approach to eradicating criminal acts of corruption due to government official abuse of authority focuses more on returning state losses through initial supervision by internal government agencies, such as the Government Internal Supervisory Apparatus. APIP has direct prosecution and compensation powers. The Supervisory Agency (BPK) finds state financial losses, it is better to take administrative action to recover them by communicating with APIP for time efficiency in eradicating corruption and recovering state losses. Third, sanctions in the authority that results in state financial losses are contained in Article 20 Juncto 21 of Law Number 30 of 2014 concerning governance, which only provides administrative sanctions of dismissal and does not require government officials to return state financial losses.

ENTERPRISE RISK MANAGEMENT DALAM MENCEGAH DAN MENDETEKSI KECURANGAN DI PARLEMEN INDONESIA

Enterprise Risk Management (ERM) is one tool used to improve governance and internal control, which is expected to prevent and detect fraud. This study discusses the application of risk management through the five pillars of the COSO ERM Integrated Framework in the DPR, MPR, and DPD RI in preventing and detecting fraud. This research uses mixed methods by combining qualitative and quantitative research through surveys and regression tests with 75 questionnaires and interviews with respondents who are Government Internal Supervisory Apparatus (APIP). According to the study's results, risk management, evaluation, and reporting significantly influence efforts to prevent fraud, and further research results also show that governance, strategy, risk management, and reporting significantly influence efforts to detect fraud. The results of this study indicate that, empirically, Enterprise Risk Management contributes to minimizing and identifying fraud in the DPR, MPR, and DPD RI.

Peran Aparat Pengawasan Intern Pemerintah (Apip) dalam Pengendalian Fraud Pengadaan Barang/Jasa di Pemerintah Provinsi Sulawesi Utara

This study aims to find out: 1) the role of the Government Internal Supervisory Apparatus (APIP) in controlling goods/services procurement fraud; 2) the obstacles faced by APIP when carrying out its role. Qualitative research with a phenomenological approach is the method used in this study. The main technique used in data collection is in-depth interviews using purposive sampling methods in determining research informants. The results of the study indicate that the APIP in the Inspectorate of North Sulawesi Province carrying out its role effectively in controlling fraud of goods/services procurement through three approaches, that are: prevention, detection, and education. However, in performing its role, APIP faces obstacles, that are: unequal auditor competence, budget constraints, and auditor objectivity interference.

Inter Institutional Coordination Model in Handling Crime of Corruption in Teluk Bintuni Regency

This study aims to determine the model of inter-institutional coordination in handling criminal acts of corruption (TIPIKOR), identify efforts to strengthen coordination between law enforcement institutions in handling corruption crimes, and identify inhibiting factors in the investigation of corruption cases. The study adopts a qualitative research approach using analytical descriptive analysis. The results of the study show that the coordination model between institutions is carried out in two directions: between the Government Internal Supervisory Apparatus (APIP) of the Ministry of Home Affairs of the Republic of Indonesia and the Law Enforcement Officials (APH), including the Police, Prosecutors Office, Courts, and Correctional Institutions. These entities are interrelated in the settlement of Corruption Crimes in Teluk Bintuni Regency, West Papua.
 Keywords: model, coordination, corruption crime

Peningkatan Kapabilitas Internal Audit Instansi Pemerintah

In implementing supervisory duties, internal auditors must have capabilities that consist of capacity, authority, and competency. The level of capability is measured using six elements of the Internal Audit Capability Model. This study aims to determine the efforts to strengthen the Inspectorate General of Ministry X in achieving level 4 capability of Government Internal Supervisory Apparatus. Internal audit capability level 4 is an excellent assurance of governance, risk, and control from the organization. Therefore, the role of internal auditor as a strategic counterpart is needed. Furthermore, obstacles and challenges were analyzed and evaluated for this Inspectorate General of Ministry X. The research used a qualitative method with a case study approach. Document reviews and interviews are used to collect the data. The results showed that several efforts had been made to improve internal audit capability based on BPKP Regulation No. 8 of 2021 concerning Capability Assessment of Government Internal Supervisory Apparatus. However, there is still an element of Internal Audit Capability Model at level 3 based on the self-assessment results, while others have not fully met the infrastructure for level 4. It is necessary to evaluate for three consecutive years and implement Enterprise Risk Management comprehensively. Thus internal auditor can utilize Enterprise Risk Management for its supervisory activities. The results of this study can also contribute to other institutions that are working to achieve internal audit capability level 4

APIP CAPABILITY ANALYSIS IN NORTH SUMATRA INSPECTORATE

This research is motivated by the importance of increasing the capability of the Government Internal Supervisory Apparatus (APIP) in achieving effective internal control to achieve good organizational governance. This study aims to determine the factors that influence APIP capability, namely to determine the effect of HR competence, leadership commitment and budget on APIP capability. The object of this research is The Inspectorate of North Sumatra Province. This research is a case study research. The results of the study show that HR competence, leadership commitment and budget play a very important role in enhancing APIP's capabilities in achieving effective internal control to achieve good organizational governance.. Keywords: APIP's Capability, Competence, Leadership Commitment, Budget.

Role of Government Internal Supervisory Apparatus in Optimizing Performance Accountability of the Paser Regency Inspectorate

This research aims to analyze the role of Government Internal Oversight Apparatus in Optimizing Performance Accountability of the Paser Regency Inspectorate. The research used is descriptive qualitative research. In this descriptive qualitative research, it was carried out using a case study approach. In this research, researchers use case studies to analyze research findings, namely things that cause the role of the Government Internal Oversight Apparatus (APIP) as a consultant and as a catalyst/quality assurance (quality assurance) in realizing Inspectorate Performance Accountability is not optimal. The object of this research is the Government Internal Supervision Apparatus (APIP) at the Paser Regency Inspectorate. In this research, primary data was obtained directly from the research object through interviews with informants, namely some APIP elements at the Paser Regency Inspectorate. The main research instrument used in this research is the in-depth interview method. In this research, the triangulation used is data triangulation. The research findings show that APIP's competence is still inadequate in its role as a consultant so that it does not support the accountability of the Inspectorate's performance, APIP at the Paser Regency Inspectorate still cannot be said to be an agent of change and is still not optimal and still has shortcomings in carrying out its role as quality assurance. There are several things that must be done by all stakeholders, both leadership and organizational management levels, to improve the Inspectorate's Performance Accountability. Paser Regency in the future. There are several problems found in this research related to the performance accountability of the Paser Regency Inspectorate, and therefore it would be good if all stakeholders in the Paser Regency Inspectorate could correct these deficiencies, so that the performance accountability of the Paser Regency Inspectorate could be better

SWOT Analysis At Inspektorat Of Kota Payakumbuh Through Grounded Theory Research Methods

To carry out its role and function as a Government Internal Supervisory Apparatus (APIP), the Payakumbuh City Inspectorate requires a management strategy that will become a reference in achieving performance. The strategy is determined through a SWOT analysis. Where in the SWOT analysis process is carried out through research using qualitative research methods with a grounded theory approach as a model in research. Researchers collected data using semi-structured interviews, field observations, document analysis and literature studies. The analysis performed included open-coding of the data to identify categories and themes; axial-coding to link categories and themes; and selective-coding to identify core themes. Based on the research, there are 4 (four) themes, namely the theme of strengths, weaknesses, opportunities, and threats. Where Weakness (weakness) is an internal factor that has the greatest influence on the performance of the Payakumbuh City Inspectorate with a score of 16 points. Followed by the theme of threats (threats) 12 points, then strengths (strength) 8 points, and finally opportunity (strength) 5 points. The strategic policy that can be carried out by the Payakumbuh City Inspectorate when viewed from the results of the SWOT analysis is to overcome the weaknesses that are owned because the score is the highest, and is an internal factor that can still be interpreted by the Inspectorate. Things that can be done include budgeting for the provision of adequate facilities and infrastructure and assigning APIP to attend training and technical training for 120 hours per year.

The Role of the Government's Internal Supervisory Apparatus in Preventing Corruption In Indonesia

This research is motivated by the existence of weaknesses in the Internal Control System as well as problems of non-compliance with laws and regulations that need to be corrected in Ministries and Institutions in Indonesia. This problem will have an impact on organizational goals, namely not achieving effective and efficient activities, reliability of financial reporting, safeguarding state assets, and compliance with laws and regulations. Therefore, a capable APIP is needed so that the organizational goals are achieved. This study aims to analyze the APIP Capability in Ministries/Institutions in Indonesia. The method used in this research is qualitative research design using literature study. Research data were taken from journals, books, previous research, scientific articles, literature and news from official websites and the research subjects were the Government Internal Supervisory Apparatus (APIP). The result of the research is that the internal audit function as a management partner plays a strategic role in fighting corruption. The transformation of the role of internal audit in terms of preventing, detecting and investigating fraud, especially corruption, was carried out in line with the increase in the maturity of the internal audit organization which was marked by an increase in the capability of the internal auditors

The Effect of Corruption Prevention Efforts with Regional Corruption Cases and Complaints

One of the obstacles in the business sector in Indonesia is corruption. Efforts to eradicate corruption are carried out through education, prevention and prosecution strategies or known as the TRISULA strategy. One of the corruption prevention efforts carried out by the KPK is through the Monitoring Center for Prevention (MCP) with eight areas. This study aims to analyze the relationship between prevention and complaints and regional corruption cases. This study uses secondary data. Secondary data consists of the Regional Corruption Prevention Index, complaints, and regional corruption cases handled by the KPK in 34 provinces in Indonesia, 2018 – 2022. Primary data was obtained through a survey with purposive sampling in 22 local governments. Data were analyzed using regression analysis with e-VIEWS software. The results of the study show that the areas of prevention that have an influence on corruption complaints are planning and budgeting, procurement of goods and services, supervision of the Government Internal Supervisory Apparatus (APIP), and management of regional property. The prevention area that has an influence on corruption cases is the procurement of goods and services.

The Analysis of Fraudulent Financial Statements Prevention Using Hexagon’s Fraud and Government Internal Auditor as Moderating Variable in Local Government in Indonesia

This study aims to examine the six components of hexagon fraud which include: financial pressure, change of leadership, whistleblowing system, auditor opinion, education of head government and procurement system to fraudulent financial statements that occur in local government in Indonesia. In addition, this study also places the APIP (Government Internal Supervisory Apparatus) as a moderating variable. This study uses data from 1,419 financial statements in local government in Indonesia during the 2018–2020 period. The sampling technique is purposive sampling with the judgment sampling method. The research hypothesis was tested using Ordinary Least Squares regression. The results of the study show that only financial pressure and auditor opinion have a significant effect on fraudulent financial statements in local governments in Indonesia. In addition, evidence was found that APIP moderated the relationship between financial pressure and auditor opinion with fraudulent financial statements. This shows that APIP plays a role in mitigating fraudulent financial statements. This research is the first to test the hexagon theory to the financial statements environment in local government in Indonesia which contributes to integrating the role of APIP as a form of preventing financial statement fraud.

The Effect of Role Stressor and Time Pressure on Reduced Audit Quality Practices (RAQP) with Resilience as Moderation

The Government Internal Supervisory Apparatus (APIP) is often under pressure which can lead to increased stress and affect the quality of the audits conducted. This study aims to examine the factors that influence Reduced Audit Quality Practices (RAQP). The data used in this study is primary data sourced from the auditors of the Inspectorate General of the Ministry of PUPR with a total sample of 151 respondents. Data was obtained through a closed questionnaire. The sampling technique is random sampling. We used Moderated Regression Analysis (MRA), including the t-test and the R2 test as the analysis technique in this study. The results of the analysis show that role conflict, role ambiguity, role overload, and time pressure have a positive effect on RAQP. The moderating effect of resilience is able to weaken the positive influence of role conflict and role overload on RAQP. On the other hand, resilience cannot moderate the positive influence of role ambiguity and time pressure on RAQP.

Competence of Auditors and Supervisors of The Implementation of Local Government Affairs at The Regional Inspectorate of Tomohon City

This study aims to identify, analyze and describe what factors influence the competence of the Auditor and PPUPD (Supervisor of the Implementation of Local Government Affairs) at the Regional Inspectorate of Tomohon City. In this study, the authors used a qualitative approach that is descriptive in nature, namely explaining the phenomenon in depth through data collection. Based on the results of the study it was found that the competence of Auditors and PPUPD had been implemented. This can be seen from the several indicators that have been discussed, namely, the Auditors and PPUPD who carry out supervisory duties must have sufficient competence. Auditors and PPUPD before carrying out their duties always try to equip themselves with knowledge related to the implementation of the tasks they will carry out. In order to improve the competence of Auditors and PPUPD in carrying out supervisory duties, training is carried out in the office itself concerning the rules relating to the implementation of supervisory assignments. The office training itself also discussed the mechanisms for implementing supervisory assignments. To increase the competence of Auditors and PPUPD in the implementation of supervision, before carrying out supervisory duties, Auditors and PPUPD must prepare an Audit Work Program (PKA), Review Work Program (PKR) as guidelines regarding the design of work procedures systematically, also known as work steps will be implemented to achieve the goal. The Inspectorate, which is the Government's Internal Supervisory Apparatus (APIP) as a Strategic Partner, certainly has many tasks as well as obstacles in the work that are faced within the Internal and External scope. The competence of the Auditor and PPUPD must be maximized and requires a budget that is arranged in the Budget Implementation Document (DPA) of the regional apparatus, in this case, the Inspectorate. Not all Auditors and PPUPD have the opportunity to be involved in training and education regarding the implementation of supervisory duties because the available budget is very limited.

THE AUTHORITY OF THE POLICE IN HANDLING CRIMINAL ACTS OF CORRUPTION BY CIVIL SERVANTS WHO ARE SUSPECTED OF COMMITTING ABUSE OF AUTHORITY BASED ON LAW NUMBER 30 OF 2014 CONCERNING GOVERNMENT ADMINISTRATION

To actualize the implementation of governance and development based on the principles of good governance dan clean good government, Law Number 30 of 2014 concerning government administration is the legal basis needed to base the decisions and/or actions of government officials to meet the legal needs of the public in governance. However, it is highly risky for corruption or abuse of authority possessed by government officials. The enactment of Law Number 30 of 2014 concerning Government Administration has changed the perspective of Law Number 20 of 2001 concerning the Eradication of Criminal Acts of Corruption, which has been carried out by the Police from an enforcement approach to an administrative approach by the Government Internal Supervisory Apparatus (henceforth APIP - Aparat Pengawas Internal Pemerintah). The addition of bureaucratic systems in eradicating criminal acts of corruption occurred due to the existence of this APIP. This research discusses the authority of police in handling criminal acts of corruption by civil servants (henceforth PNS – Pegawai Negeri Sipil) who are suspected of abuse of authority based on Law Number 30 of 2014 concerning government administration. The method used in this research was normative juridical law research with a statutory approach. The results of the research showed that police, in handling complaints or reports of the handling criminal acts of corruption by PNS who are suspected of committing acts of abuse of authority, must be submitted to the APIP first. The involvement of APIP makes the Police unable to act immediately and it is feared that this procedure will prolong the investigation process. Efforts are being made so that the handling of criminal acts of corruption can be effective in preventing state financial losses, namely by coordinating with APIP, the Financial and Development Supervisory Agency, (henceforth BPKP - Badan Pengawas Keungan dan Pembangunan -), and other external institutions. Keywords: Police, Abuse of Authority, Criminal Acts of Corruption