Government Internal Supervisory Apparatus Research Articles

Analysis of the Role of Government Internal Supervisory Apparatus (APIP) in the Prevention and Detection of BOS Fund Fraud (Case Study of the Regional Inspectorate of North Sulawesi Province)

Analysis of the Role of Government Internal Supervisory Apparatus (APIP) in the Prevention and Detection of BOS Fund Fraud (Case Study of the Regional Inspectorate of North Sulawesi Province)

EVALUASI PERAN APARAT PENGAWAS INTERNPEMERINTAH DALAM MANAJEMEN RISIKO PADAINSPEKTORAT KEMENTERIAN X

This study aims to evaluate the role of Government Internal Supervisory Apparatus in risk management at the Inspectorate of Ministry X, in accordance with applicable regulations. This research was conducted at Inspectorate of Ministry X, with a qualitative method through a case study approach. The data collection methods adopted in this study include document analysis, survey, and interviews. The results showed that The Inspectorate of the Ministry of X as Government Internal Supervisory Apparatus has not carried out its core role in implementing Enterprise Risk Management in accordance with the Institute of Internal Auditors Position Paper: The Role of Internal Auditing in Enterprise-Wide Risk Management. Core roles relate to providing objective assurance on the appropriateness and effectiveness of risk management. Other additional roles that may be carried out with adequate consideration have also not been fully implemented such as maintaining and developing the Enterprise Risk Management framework; devepoling risk management strategy for Board approval; and consolidated reporting on risk. While the roles that are not allowed to be carried out in Enterprise Risk Management are not carried out by internal auditors to maintain objectivity and independence when providing assurance services and consulting services. This research is expected to be an input to analyze the role of Government Internal Supervisory Apparatus in risk management at the Ministry of X. For other Government Agencies, this research is expected to be a reference for evaluating the appropriateness of Government Internal Supervisory Apparatus's role in risk management. For academics, the results of this study are expected to be used in subsequent studies to add insight and additional sources of information in conducting further research with a similar theme. This research has not conducted benchmarking with other government agency internal auditors regarding best practices in implementing Government Internal Supervisory Apparatus's role in risk management.

The Criminal Offence Of Corruption Of Village Funds (Analysis Of Medan District Court Decision No. 59/Pid.Sus-Tpk/2019 /Pn Mdn)

This research aims to provide an understanding of the legal aspects of Village Fund Corruption. In detail, the objectives to be achieved are to analyze the Legal Regulation of the Crime of Corruption of Village Funds, the process of supervision of Village Funds in an effort to prevent Corruption Crimes in Batu Bara Regency and the Legal Considerations of Judges in Issuing Verdicts on Corruption Crimes of Village Funds in the Decision of the Medan District Court No.59/Pid.Sus-TPK/2019/PN Mdn.This study uses a statutory approach and a case approach in its normative juridical research methodology. The results of the study show that the Criminal Law Regulation on the Crime of Corruption of Village Funds, is contained in Law Number 31 of 1999 jo Law Number 20 of 2001 concerning the Eradication of Corruption Crimes, especially articles 2 and 3. The mechanism for monitoring village funds requires the involvement of all parties, namely the village community, the Village Consultative Body (BPD), the Government Internal Supervisory Apparatus (APIP), and related OPDs. The judge's decision is very important, because in it there is a value that can be in direct contact with human rights. In principle, only the judge's decision that has permanent legal force can be implemented. A decision can be said to have permanent legal force if it is issued through an open and transparent trial and no other legal remedies are submitted. Regulation of Village Fund Corruption is regulated in Law Number 31 of 1999 jo Law Number 20 of 2001 concerning the Eradication of Corruption Crimes articles 2 and 3. In carrying out the supervised supervision of village funds, the involvement of all parties is needed, and the judge's decision is very important, because in it there is a value that can be in direct contact with human rights.

The Influence of APIP Capabilities in Optimizing Financial Audit Efficiency: Optimal Accountability

Abstract This study aims to analyze the influence of the capabilities of the Government Internal Supervisory Apparatus (APIP) in optimizing the efficiency of financial audits and reducing audit findings to achieve optimal accountability. The study was conducted by collecting annual report documents from the Financial and Development Supervisory Agency (BPKP), the Audit Board of the Republic of Indonesia (BPK), and the Ministry of Home Affairs (Kemendagri). A quantitative approach was used in this study, with data analysis involving 3,252 observations from various government agencies in Indonesia. The data collected included APIP capabilities, financial audit efficiency, and the number of audit findings. The mediating variable used in this study is the follow-up on audit recommendations. The results show that APIP capabilities have a significant impact on the efficiency of financial audits. Increasing APIP capabilities has been proven to significantly enhance audit follow-ups and reduce the number of audit findings. Additionally, the variables of organizational age and geographic factors also significantly affect audit efficiency and the number of audit findings, indicating that these factors are important in achieving better financial accountability. Conversely, the size of the agency negatively affects audit follow-ups and positively affects the number of audit findings. These findings underscore the importance of enhancing APIP competencies and capabilities as a primary strategy in improving the efficiency and accountability of financial audits in the public sector. This study provides significant contributions to the development of internal supervisory policies and the improvement of financial audit quality in Indonesia, as well as encouraging efforts to enhance public sector accountability. Keyword: apip capabilities; financial audit efficiency; audit findings; accountability

Analysis on the role of government internal supervisory apparatus and use of information systems on the achievement of follow-up implementations on audit recommendations by the Audit Board of the Republic of Indonesia on the Government of Manado.

The study aims to analyze the role of the Government Internal Supervisory Apparatus as well as the implications of the use of information systems on the achievements of follow-up implementations on audit recommendations by the Audit Board of the Republic of Indonesia on the Government of Manado. The research employs a qualitative method with a case study approach. Data collection is done through in-depth interviews, observations, and documentation studies. The research findings show that the objectives for follow-up monitoring activities have been clearly defined in the Strategic Plan of the Inspectorate of Manado. The Government of Manado is also committed to following up on BPK RI's recommendations. However, there are several obstacles hindering the achievement of the follow-up implementations, including limited human resources and budget constraints at the Inspectorate of Manado, the audited entities lack of understanding of recommendations and requested follow-up documents, and the absence of rewards and punishments for regional entities. The information systems used in the monitoring of follow-up implementations also enhance the effectiveness and efficiency of follow-up monitoring.

The Role of Government Internal Supervisory Apparatus (APIP) and Government Internal Control System (SPIP) in Achieving Sustainable Development Goals (SDGs) in Indonesia

The Role of Government Internal Supervisory Apparatus (APIP) and Government Internal Control System (SPIP) in Achieving Sustainable Development Goals (SDGs) in Indonesia

Examining the efforts of government Internal Supervisory Apparatus (APIP) in enhancing bureaucratic reform, organizational integrity, and risk management: An efficiency analysis

The efficiency level of APIPs should be a concern for the government to ensure that the allocated resources are optimally used to fulfill their role in preventing and detecting corruption. This study investigates the efficiency level of APIP using Data Envelopment Analysis (DEA). The number of employees and spending budget ratios of APIP are used as input, and ministries and regional government’s bureaucratic reform, risk management, and integrity perception score as output. Those outputs are selected since they represent the indicators of an effective anti-corruption effort. Applying a purposive sampling of 50 APIPs at the ministerial and regional levels, this study shows that only seven APIPs (14%) achieve maximum efficiency level. Furthermore, this study develops an algorithm to set those APIPs as a reference group by other similar APIPs based on the characteristics of inputs and output. Lastly, this study employs quadrant analysis to map the APIP’s efficiency level and its capabilities. It finds that 14 APIPs are relatively efficient and capable, while 35 APIPs are capable but not relatively efficient, and one APIP is not capable or efficient. This study could be used to design a more detailed and tailor-made agenda for strengthening APIP as an essential element in combating corruption in Indonesia.

Evaluating Internal Audit Excellence: Insights from Auditors and Auditees in Riau Province Regional Inspectorates The purpose of this study is to ascertain the variables that affect audit quality in the Pelalawan Regency, Riau Province, Indonesia, Regiona

The purpose of this study is to ascertain the variables that affect audit quality in the Pelalawan Regency, Riau Province, Indonesia, Regional Inspectorate. The Government Internal Supervisory Apparatus' (APIP) function has changed from that of a watchdog to that of a consultant and quality assurance agency in response to the public's growing desire for accountability and openness. This study uses auditor ethics as a moderating variable to investigate the effects of auditor competence, independence, reluctance culture, and professional correctness on audit quality using James Scott's patron-client theory. Using a survey approach, the study gathers primary data from 197 OPD leaders and 142 auditors. Partial Least Squares Structural Equation Modeling (PLS-SEM) is used for analysis. The findings show that while independence and a culture of reluctance have mixed impacts, competence and professional precision favorably affect audit quality. The association between competence and audit quality is strongly moderated by auditor ethics, but not that between independence, a culture of reluctance, or professional precision and audit quality. According to the findings, improving ethical standards and addressing the patron-client relationship are critical for efficient supervision and the reduction of corruption, even though boosting auditor independence and competency is also important. In order to accomplish good governance and raise the caliber of audits in regional administrations, this research emphasizes the necessity of regular training and bolstering the independence of the Regional Inspectorate.

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.

Evaluasi Penerapan Sistem Manajemen Anti Penyuapan (SMAP) pada Inspektorat Jenderal Kementerian A

To implement Presidential Instruction No. 10 of 2016 concerning Actions to Prevent and Eradicate Corruption, the National Standardization Body adopted ISO 37001:2016 concerning the Anti-Bribery Management System (Sistem Manajemen Anti Penyuapan/SMAP) to become SNI ISO 37001:2016. Currently, SMAP has been implemented by government institutions and companies in Indonesia. One of the agencies implementing SMAP is the Inspectorate General of Ministry A. The urgency of implementing SMAP is that the Inspectorate General as the Government Internal Supervisory Apparatus has a risk when conducting an audit that has the potential for negotiations to cover up a problem, so that the audit process made to be vulnerable to bribery. The purpose of this research to evaluate the implementation of the SMAP that has been carried out by the Inspectorate General of Ministry A. This research is case study research with evaluation scenarios using the gap analysis method on 7 requirements clauses based on SNI ISO 37001: 2016 namely Organizational Context, Leadership, Planning, Operations, Support, Performance Evaluation, and Improvement. Gap analysis is used to find out the weaknesses between the current application Conditions and how important the Conditions must be achieved. The results of the study show that the implementation of the Support, Performance Evaluation, and Improvement clauses in terms of implementation still needs to be improved.

Policy Implementation of Minister of Home Affairs Regulation No. 48 of 2021 concerning Development Planning and Supervision of Regional Government Implementation (Study at the Waropen Regency Inspectorate)

The purpose of this research is to see the performance of the Regional Inspectorate in carrying out the function of supervising government administration in Waropen Regency (Human Capital Based). Human resources are an instrument for increasing productivity to maintain organizational sustainability. One way of the Government's commitment to realizing good governance, especially eradicating corruption, collusion and nepotism, is to increase the role of the Government Internal Supervisory Apparatus (APIP). This research uses a qualitative method with a case study design. Data collection techniques are interviews, observation and studies and documents. The research results stated that the performance of the Waropen Regency Inspectorate was relatively low. In carrying out its supervisory function, the Waropen Regency Inspectorate does not use expert auditors. However, it is supported by auditors from the Financial Audit Agency (BPK). Developing organizational competence and working capabilities of the APIP team needs to be carried out in achieving clean governance. In achieving clean governance, it is necessary to pay attention to supporting and inhibiting factors as well as efforts to overcome obstacles in improving the performance of the APIP team

Kompetensi dan Profesionalisme terhadap Kualitas Audit melalui Etika Auditor sebagai Variabel Mediasi di Lingkungan Aparat Pengawas Intern Pemerintah (APIP) Kabupaten Boven Digoel

This research aims to investigate the impact of competence and professionalism on audit quality by integrating auditor ethics as a mediating variable. The research method applied is a quantitative method, using Partial Least Square (PLS) analysis to analyze the collected data. The research results show that competence and professionalism have a positive and significant influence on audit quality, both directly and through the role of auditor ethics as a mediating variable. Conclusion, understanding of the factors that influence audit quality in the accounting profession. The practical implication of this research is that increasing auditor competence and professionalism can improve audit quality, with auditor ethics acting as an intermediary in this relationship. Keywords: Government Internal Supervisory Apparatus (APIP), Auditor Ethics, Auditor Competence, Audit Quality, Auditor Professionalism

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.