Internal Oversight Research Articles

Internal Control Unit Strategy in Implementing Internal Control

This study aims to describe the implementation of the Government Internal Control System (SPIP) at Dr. Radjiman Wediodiningrat Mental Hospital, Lawang, Malang and to develop a strategic plan from the Internal Audit Unit (SPI) in conducting supervision of the Mental Hospital. This research is qualitative research. The informants are the Head of SPI and other respondents. In formulating alternative strategies, SWOT analysis is used with the IFAS and EFAS approach methods. The results showed that SPI is in quadrant I (supporting growth strategy), which has strong internal strengths to grow in seizing existing opportunities. The resulting strategy is to improve internal control in the RSJ through the formation of the SPIP Task Force in organizing internal control in the hospital, increasing the knowledge and understanding of the heads of work units, on all matters relating to inherent supervision within the scope of their work units and utilizing information technology by creating a Supervisory Information System application to support supervisory performance, especially in terms of organizing SPIP in the hospital. The implications of this research are significant for enhancing internal control systems and strategic planning within healthcare institutions. By identifying SPI's current position and proposing targeted strategies, this study provides actionable recommendations for improving internal oversight and control mechanisms. The formation of a dedicated SPIP Task Force and the development of a Supervisory Information System application are expected to strengthen internal controls, streamline supervision processes, and enhance overall organizational efficiency.

Implementation of the Internal Control System in the Aviation and Space Research Organization of the National Research and Innovation Agency (BRIN)

This research examines the implementation of the Internal Control System (SPI) at the Aviation and Space Research Organization (ORPA) which is under the National Research and Innovation Agency (BRIN). The aim of this research is to evaluate the effectiveness of SPI in supporting the achievement of organizational goals and identify the obstacles faced in its implementation. The research method used is descriptive qualitative with a case study approach. Data was obtained through in-depth interviews and analysis of related documents. The research results show that the implemented SPI has helped in increasing the operational accountability and transparency of ORPA BRIN. However, there are still several obstacles, such as limited human resources and policy changes that affect SPI's performance. Based on the research results, it can be concluded that the implementation of SPI in ORPA BRIN is not optimal. This is caused by deficiencies in SPI elements, such as the control environment, risk assessment, and control activities. In the control environment element, there are deficiencies in the aspects of commitment to competence, human resource development policies, the role of effective Government Internal Oversight Apparatus (APIP), and working relationships with stakeholders. This research provides recommendations for ORPA BRIN to increase human resource capacity, strengthen commitment to competence, and build close collaboration with APIP and stakeholders to support more effective implementation of SPI.

Financial Oversight of The Implementation of The Annual Sub -Budget Appropriations for Iraqi Diplomatic Missions and Representations

The importance of the study lied in two aspects, one scientific and the other practical. In the scientific aspect, the researched worked to enrich scientific research in the field of financial control over the activity of Iraqi diplomatic missions and representations, and raising the subject of studying diplomatic missions and representations in its various aspects. As for the practical aspect, the study addressed the various aspects of financial control over the implementation of financial control over the annual subsidiary budget of Iraqi diplomatic missions and representations, the responsibilities of the supervisory bodies to uncover financial violations, and the role of the administrative bodies concerned with holding accountable those who exceed financial allocations and deterring them. The study aimed to clarify the mechanisms by which financial control is carried out on the implementation of the annual sub-budget appropriations of the Iraqi diplomatic missions and representations, to avoid serious financial deviations and violations that lead to obstructing the work of the diplomatic missions and representations from performing their role in a manner consistent with the tasks and duties entrusted to them, and to attempt to alert the competent authorities responsible for diplomatic activity to the importance of financial control, and to grant broader powers and authorities to the oversight bodies to improve the effectiveness and performance of the Iraqi diplomatic missions and representations. The problem of the study was represented in the multiplicity of oversight bodies on the implementation of the annual sub-budget appropriations of the Iraqi diplomatic missions and representations, represented by parliamentary oversight and the oversight of the independent bodies, in addition to the oversight of the Audit and Internal Oversight Department in the Ministry of Foreign Affairs. The multiplicity of oversight bodies leads to an overlap in the oversight powers of these bodies, which negatively affects the implementation of the annual sub-budget appropriations of the Iraqi diplomatic missions and representations. The scientific methodology that the researcher relied on to complete this study is the analytical method, which aimed to analyze the legal texts issued to organize the mechanisms of disposing of public funds and methods of monitoring them, supported by analyzing the correspondence of the Iraqi Ministry of Foreign Affairs to diplomatic missions and representations to complete the benefit. The researcher decided to divide it into two sections, and allocated the first section to the concept of financial control, which included defining financial control and explaining its importance and the objectives sought from practicing it, while in the second section , this study addressed the types of financial control, which included the types of control in terms of their connection to work and purpose, the types of control in terms of the subject, the types of control in terms of the party that practices it, and the types of control in terms of the time of its practice.

Crab Harvesting, Sustainability Issues, and International Trade: Insights from Russia

This article aims to analyze Russia’s efforts, both domestically and internationally, to combat illicit crab harvesting and safeguard its marine resources. A comparison of total crab imports and allowable catch in Russian waters from 1990 to 2022 indicates a peak in shadow activities during the mid-2000s, with a cessation of large-scale illegal fishing observed since 2013. A narrative analysis of institutional shifts reveals that the bolstering of internal oversight, heightened accountability for harvesters, and enhanced global cooperation have been pivotal in fostering these positive dynamics. Concerning trends, however, emerged towards the beginning of the current decade, indicating potential instability within the legal framework of the crab industry. Persistent statistical discrepancies in trade with South Korea, diminishing institutional capacities within Russia to combat shadow activities, and heightened media scrutiny of illicit crab harvesting underscore the need for sustained vigilance in addressing both internal and external dimensions of this multifaceted problem.

UNDERSTANDING TAX AVOIDANCE : INSIGHTS FROM COMMISSIONERS, OWNERSHIP, AUDIT, EXECUTIVES

This study looks at the impact of institutional ownership, independent commissioners, external audits, and executive personality on tax avoidance in the Indonesian food and beverage industry. The findings demonstrate that independent commissioners significantly reduce the incidence of tax evasion. Analyzing 60 financial reports spanning 2018 to 2022, it finds that independent commissioners significantly decrease tax avoidance, highlighting the importance of internal oversight for transparency. However, institutional ownership, external audit, and executive character show no significant impact. These results underscore the intricate nature of tax avoidance and advocate for a comprehensive supervisory framework to manage tax risks and uphold corporate reputation effectively. The research contributes valuable insights into corporate governance and tax compliance, offering practical guidance for practitioners to enhance transparency and integrity within their organizations. Ultimately, these efforts aim to improve tax compliance and reputation management in the food and beverage sector.

Effect of Auditor Ethics, Audit Experience, and Auditor Motivation on Internal Audit Quality

The purpose of this study is to investigate how auditor motivation, audit experience, and ethics relate to the quality of audit result as evaluated by internal supervisors in local government. This study is driven by the perception that the government's internal oversight system lacks professionalism due to its poor performance in identifying state financial management fraud. Using Partial Least Square - Structural Equation Modeling (PLS-SEM) with SmartPLS 4 to assess the research model following the distribution of a questionnaire to thirty auditors designated to examine state financial management within the Central Halmahera Regency Government's jurisdiction. The study's findings demonstrate the significance of auditor ethics, audit experience, and motivation in completing audit duties in producing high-quality audit outcomes

From governance to stability: How party organizations in private enterprises influence stock price crash risk

This article delves into the data of A-share listed private companies from 2010 to 2022, utilizing a DID model to conduct a comprehensive study on how the establishment of party organizations affects the risk of stock price crashes. The research reveals that party organizations significantly mitigate the risk of stock price crashes in private enterprises, particularly in areas with higher marketization levels, among younger companies, and in companies with weaker internal governance. The introduction of party organizations bolsters internal oversight mechanisms, enhancing corporate governance quality and encouraging companies to embrace social responsibilities and ethical standards, thereby minimizing risk accumulation.

Analisis Yuridis Penerapan Business Judgement Rules dalam Tindak Pidana Korupsi Yang Dilakukan Oleh Direksi BUMN PT. Asabri Persero (Studi Putusan Nomor 13/Pid.Sus-Tpk/2022/PT.DKI)

Case from PT. Asabri Persero highlighted the important role of BUMN's direction in maintaining company integrity following the principles of Business Judgment Rules (BJR). In the context of BJR, directives have the authority to make business decisions in good faith and rationally, but the case shows alleged violations of integrity and legal compliance by directives, highlighting weaknesses in the company's internal oversight. This research aims to apply the application of the Business Judgment Rule (BJR) in making decisions regarding the direction of BUMN Persero, especially in the context of corruption cases. Normative research methods are used by analyzing legal norms related to BJR and the principles contained therein. The results of the analysis show that the application of the Business Judgment Rule (BJR) in the context of BUMN Persero is important to ensure the sustainability and sustainability of the business. However, in cases of criminal acts of corruption, the application of the Business Judgment Rule (BJR) requires careful adjustments to the principles of transparency, accountability and public interest. In conclusion, the application of the Business Judgment Rule (BJR) in the direction of BUMN Persero's decision-making must be in line with the values ??of integrity and good governance, taking into account the legal consequences that may arise.

Inspections and evaluations as part of United Nations internal oversight

The article deals with the issue of inspections and evaluations as part of the internal oversight of the United Nations. It is described the powers and activities of the Inspection and Evaluation Division (IED), which operates within the structure of the Office of Internal Oversight Services. In particular, it is indicated that the Inspection and Evaluation Division conducts programme evaluations to conduct analytical and critical assessments of programme implementation and legal frameworks, checking whether changes in them require a review of implementation methods and the relevance of administrative procedures. The main functions of the Division include: preparing a report on programme implementation at the end of each biennium containing qualitative and quantitative information; assessing, on a systematic and objective basis, the relevance, effectiveness, efficiency and efficiency of the Organisation’s activities in achieving its objectives; submitting a report to the UN General Assembly on strengthening the evaluation function and related oversight activities within the UN; conducting special inspections of programmes and organisational units to identify problems affecting the efficiency and effectiveness of the implementation of programmed activities and recommending corrective measures to improve programme delivery; providing internal management advisory services to programme managers, upon request etc. It is stated that the Division carries out several types of evaluation activities, including: programme evaluations; thematic evaluations; inspections; biennial studies on evaluation; evaluation dashboard etc. Themes covered by evaluations include: peace and security; sustainable development; human rights and humanitarian assistance; and organisational management and support. The main target audiences and users of the IED evaluation materials are: the Secretary-General, UN programme managers and staff, member states, primarily the Committee for Programme and Coordination (CPC) and the Administrative and Budgetary Committee (Fifth Committee) of the General Assembly and Security Council, UN stakeholders and partners.

Responsibility of the Inspectorate for the Prevention and Handling of Corruption Cases in the Region or Ministry: (Reviewed in accordance with Law Number 19 of 2019 concerning the Eradication of Corruption)

This research aims to determine the role of the Inspectorate in carrying out internal oversight as an effort to detect potential corruption at the regional level. Rampant corruption at various levels of local government necessitates an active role from internal oversight institutions such as the Inspectorate. The Inspectorate serves as the frontline in preventing corruption at the local level. Consistent and effective anti-corruption efforts by the Inspectorate can positively contribute to creating a government that is clean, accountable, and serves with integrity for the welfare of the community. The role of the Inspectorate in preventing corruption at the local level is crucial in ensuring the establishment of a clean, transparent, and integrity-driven governance. As an internal oversight institution at the local level, the Inspectorate plays several strategic roles that contribute to anti-corruption efforts. This research aims to analyze the methods and strategies employed by the Inspectorate in monitoring and identifying potential corrupt practices, as well as to analyze the impact of internal oversight effectiveness on corruption prevention at the regional level. The research methodology involves documentation analysis, interviews with Inspectorate officials, and surveys of opinions from relevant stakeholders. The results of this research are expected to provide a better understanding of the Inspectorate's role in combating corruption at the local level and offer recommendations for improvements in internal oversight implementation.

The Relationship Between Administrative Impartiality and Conflict of Interest and Its Impact on Reducing Administrative Corruption

This article examines the essential role of impartiality and conflict of interest management in combating administrative corruption, emphasizing the importance of a comprehensive legal framework, independent oversight, and modern technologies. The study highlights the need for clear, comprehensive, and harmonized laws that address all aspects of corruption, with stringent penalties for violations. Ensuring the independence and capability of oversight and judicial institutions is crucial for effective law enforcement, as is the establishment of internal oversight mechanisms to prevent corruption within these bodies. The article underscores the role of education and cultural development, recommending continuous training for government employees and promoting an organizational culture based on transparency and impartiality. Additionally, modern technologies such as information management systems, online reporting platforms, and big data analytics are proposed as tools to enhance transparency and efficiency in the fight against corruption. Public access to financial and performance information through online platforms, alongside anonymous reporting systems, is identified as key to strengthening public oversight. The article stresses the importance of simplifying bureaucratic procedures to reduce complexity, improve operational efficiency, and curb corrupt practices. The study advocates for continuous review and amendment of laws in line with international standards, the provision of political and legal support to oversight bodies, and the creation of inter-institutional coordination to prevent conflicts and ambiguities in law enforcement. By drawing on successful experiences from other countries and adapting them to domestic contexts, the article concludes that these comprehensive strategies can significantly reduce corruption, increase public trust, and improve the efficiency of administrative systems in Iran. Key policy recommendations include strengthening the legal framework, enhancing oversight and judicial institutions, improving transparency, and fostering public participation in monitoring governmental activities.

Unveiling the Motivation of Fraudulent Financial Statement in ENVY: Fraud Triangle Theory

This study aims to unravel the motivations behind the production of fraudulent financial statements by PT. Envy Technologies Indonesia Tbk. It employs a case study approach and the fraud triangle theory to shed light on this critical issue. This research is of paramount importance because fraudulent financial statements can have severe repercussions, adversely affecting shareholders and the broader capital markets. The primary findings of this investigation indicate that three key factors played a significant role in encouraging fraud within PT. Envy Technologies Indonesia Tbk. These factors are pressure, opportunity, and rationalization. The impetus for such fraudulent actions is traced back to the pressure exerted on maintaining high stock prices. The opportunities for manipulation arise from a deficiency in internal oversight mechanisms, enabling misconduct. Furthermore, rationalizations are formulated to justify the diversion of IPO funds in a manner that aligns with the information disclosed in the prospectus. This research offers a nuanced understanding of the factors that drive financial statement fraud in Indonesian public companies. It highlights that fraudulent activities are often the result of a combination of pressures, opportunities, and rationalizations. Recognizing these factors can be instrumental in implementing preventive measures to mitigate the occurrence of such fraud in the future.

THE IMPACT OF REGULATORY MEASURES AND INTERNAL OVERSIGHT ON THE PERFORMANCE OF REGIONAL FINANCIAL MANAGEMENT INFORMATION SYSTEMS VIA SAP ACCRUAL BASE IMPLEMENTATION

ABSTRACT
 This research aims to examine and elucidate the influence of regulations and internal controls on the efficacy of the regional financial management information system (SIPKD), mediated through the introduction of an accrual-based accounting system. Employing quantitative research methods, a questionnaire was utilized to gather data from 80 respondents in private capacities, including heads of OPDs, Budget User Authorities (KPAs), Budget Technical Implementing Officers (PPTKs), and Expenditure Treasurers across 20 Provincial Government Organizations (OPDs) in Jambi, Indonesia. The collected data underwent analysis using Wrap-PLS 7. The results demonstrated that the implementation of SAP accruals acted as a complete mediator, as direct regulatory measures and internal controls did not significantly impact the SIPKD's performance. However, when mediated through these two external variables, there was a significant positive effect on the SIPKD's performance. These findings imply the necessity of updating local governmental regulations and enhancing internal oversight to align with the SAP accruals policy, thereby achieving performance benchmarks for regional financial management information systems.

The Role of the Majene District Inspectorate as Government Internal Supervision Apparatus [Apip] in Supervision of Village Financial Management

Village funds and their allocation are managed independently by the government of villages throughout Indonesia, including the villages in Majene District, West Sulawesi Province. However, the amount and allocation of village funds, managed by the village government apparatus, are prone to mismanagement or potential misuse, which necessitates proper supervision. The Inspectorate of Majene Regency, as the Apparatus District Government Internal Control (APIP), is tasked with overseeing the management of village funds for the 82 villages in Majene District. Internal constraints hinder the supervision of village funds, which is the main reason for the lack of budget inspection by the Inspectorate of Majene Regency, along with other constraints that will be revealed in this study. This research aims to analyze the extent of the role of the Apparatus Government Internal Oversight in the Inspectorate of Majene Regency in supervising the management of village finances throughout the district. The research method used in this study is descriptive qualitative. Data collection techniques include interviews and observations as primary data, and document reviews as secondary data. Primary data sources were obtained through interviews with ten informants, as well as observations and document reviews. Secondary data were gathered from existing data within the office of the Inspectorate of Majene Regency, as well as data from the villages. The data analysis process involved data collection, data reduction, data verification, and drawing conclusions. The research results indicate that the Inspectorate of Majene Regency has not been able to audit all villages within a year due to budget limitations for inspection costs. As a result, inspections are conducted on a rotational basis. In terms of monitoring, the Inspectorate of Majene Regency has made significant efforts to monitor and provide guidance on governance issues related to village finances and other problems. Additionally, the Inspectorate has responded to all inputs concerning village issues, including conducting inspections, especially in villages nearing village head elections.
 Keywords: supervision, management, village fin

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

Quo Vadis Internal Audit Professional Standard In The Public Service Agency

Abstract—Auditor is a profession that is highly regulated. One of the regulations that guides the internal auditor profession is the internal audit professional standard. In the public domain, the Association of Indonesian Government Internal Auditors has compiled the preparation of Government Internal Audit Professional Practices and Indonesian Government Internal Audit Standards. The Public Service Agency places itself in a unique position as a state-owned institution that manages the nation's indivisible assets. BLU manages APBN funds as well as recruits professionals who have specific expertise in their fields. The purpose of writing this paper is [1] to obtain information on what the actual position of the SPI profession is at BLU in terms of changing the framework and standards used as work guidelines in the implementation of internal audits; [2] To obtain information on the implementation of audit standard applications in Public Service Agencies and what are the obstacles in terms of its implementation, and [3] To obtain information on how best to apply standard audits in Public Service Agencies. The results of the study show that in the personal aspect, a standard is able to provide guidance on how to act or behave in everyday life, while in the professional aspect, a standard is a mandatory component that must be used by professionals in carrying out their practice. In the private sphere, internal auditing standards have been formulated by the IIA. One part of the IPPF is the Internal Auditor Professional Standards. This standard is an important and essential part in realizing the role and performance of internal auditors both individually as professionals and by the internal audit unit as an organ within the company. In the public domain, the Association of Indonesian Government Internal Auditors has compiled the preparation of Government Internal Audit Professional Practices (KP3IP) and Indonesian Government Internal Audit Standards. SAIPI must be applied by APIP leaders and Auditors in all internal control activities, including audit activities as referred to in article 53 of Government Regulation number 60 of 2008. BLU is an institution engaged in the public sector (APBN funding and state financial accountability) but also engaged in private sector (business process). The 'hybrid' mechanism places the internal oversight unit in a unique position. On the one hand, BLU auditors must function as a guarantee to examine aspects of internal control over the use of state finance, but on the other hand, many BLU auditors are not civil servants (Non PNS). Currently there is no confirmation or standard setting that must be adhered to by institutions such as public service agencies. Another aspect that becomes capital in the status of BLU auditors is confirmation whether they are APIP or outside the division as APIP. Auditing standards will protect the auditor as well as the institution (client) being audited. The presumption that the internal auditor is not optimal with the many conditions or findings of the external auditor can actually be overcome by having audit standards. Auditing standards will protect internal auditors if cases occur in internal institutions, both irregularities and fraud. Internal audit standards comprehensively guide internal auditors in carrying out their functions for both the insurance function and the consulting function.

Reconstruction of The Authority of The Internal Oversight Unit In The Prevention of Corruption Crimes At State Religious Universities

The supervisory authority possessed by the Internal Oversight Unit (SPI) at State Religious Universities in Indonesia is the main focus of this research. Research on the reconstruction of SPI's authority in the Prevention of Corruption Crimes at State Religious Universities is a type of normative and prospective legal research. The results of this study: first , the SPI entity as a unit within the PTKN work unit which has internal oversight authority is crucial to conform with the spirit of anti-corruption regulations; secondly , the attribution of SPI authority must be reconstructed with unlimited supervision in the use of the budget and management of PTKN. Third , SPI, which is responsible to the Chancellor, seems unable to review the Chancellor's decisions as a controlling unit , while the Chancellor's decisions are policies that are set and used as the basis for every work activity/program. If the SPI is given the authority to review the decisions of the chancellor and the dean (leader), then the SPI functions as a unit that can detect as early as possible the abuse of authority and budget irregularities as the goal and benefit of the oversight agency entity.

The Idaho Student Homicides and the Future of Forensic Genetic Genealogy

The Idaho Student Homicides and the Future of Forensic Genetic Genealogy

Revitalization Of Local Government Internal Oversight Through The Inspectorate In Tegal Regency

The government apparatus has the main task of carrying out the general duties of government and development tasks. Supervision is a management function to control the course of the organization so that the goals are effective, efficient and economical in accordance with applicable laws and regulations. With supervision, the input can be obtained for decision makers to stop or eliminate errors, irregularities, misappropriation, waste, prevent recurrence to achieve goals in carrying out the main tasks and functions of the organization and achievement of the vision and mission of the organization so that the goals are effective, efficient and economical in accordance with applicable laws and regulations. So based on this, the formulation of the problem in this study is 1) what is the benchmark for the performance of a government in an effort to realize good government?; 2) What is the supervisory function of the inspectorate in realizing clean local government?; 3) How are the efforts to revitalize the internal supervision of local governments through the Inspectorate in Tegal Regency? The author uses the normative juridical approach Method The normative juridical approach method uses secondary data. Data analysis using descriptive qualitative. The data collection methods used by the authors include literature studies. The results of the study found that The assessment of the good and bad of government can be assessed if it has intersected with elements of the principles of good governance. The principles of good governance include community participation, the establishment of the rule of law, transparency built on the basis of the free flow of information, caring for stakeholders, oriented towards consensus, equality, effectiveness, accountability, and vision. Supervisory function To realize an optimal supervision system, a structured and integrated approach must be established starting from the planning, implementation, reporting and follow-up stages of supervision results by all interested parties and work units.Supervision of the implementation of local government is a process of activities aimed at ensuring that local governments are in accordance with the plans and provisions of applicable laws and regulations.Efforts to Revitalize Internal Supervision of Local Government through the Inspectorate in Tegal Regency are by realizing good governance and the realization of good governance indicators, namely accountability, transparency and certainty.

Pandemic Handling Stimulus in Safeguarding State Finances With The Mechanism of Checks and Balances System in Indonesia 2020

This paper focuses on two key issues, which are: First, how to build a mechanism of checks and balances system in managing state finance when pandemic so it will in line with the efforts to achieve transparency and accountability in state finance. Second, how to implement the function of the government internal control as part of the state finance management. The research method used in this paper is normative juridical methods. The approach used in this paper is the analytical and jurisprudential approach. The nature of the research conducted is descriptive analytical research. The checks and balances system mechanism in managing state financeis. and In terms of supporting the economy, the government has issued PMK-23/2020 and PMK 28/2020 which regulates fiscal incentives in order to deal with the Covid-19 pandemic. The results of this study are expected by the Government to restructure its internal oversight authority, by placing the Financial and Development Supervisory Agency (BPKP) as the internal supervision apparatus of the Minister of Finance as the State General Treasurer. And the Government can anticipate with a variety of relevant policies.