Internal Supervisory Apparatus Research Articles

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.

SUPERVISION OF GOODS AND SERVICES PROCUREMENT DURING THE COVID-19 PANDEMIC BY THE GOVERNMENT’S INTERNAL SUPERVISORY APPARATUS (APIP)

This study aims to review the supervision of goods and services carried out by the Government's Internal Supervisory Apparatus (APIP) during the Covid-19 pandemic. This study uses a qualitative method using a scoping review approach. The data used in this study are laws and regulations, journal articles and online news using the keywords monitoring of government goods and services and the covid19 pandemic. This study concludes that the role of APIP in supervising state finances is urgently needed, one of which is through a Specific Purpose Audit. Audits for certain purposes aim to provide adequate assurance for the procurement of goods/services carried out following laws and regulations, which can be useful in meeting the needs for goods/services to accelerate the handling of Covid-19.

The Influence of Apparatus Competency, The Role of Government Internal Supervisory Apparatus, and The Effectiveness of The Government’s Intern Control System on The Performance of The Aceh Government’s Regional Financial Management

This study aims to examine the influence of apparatus competence, the role of the government’s internal supervisory apparatus and the effectiveness of the government’s internal control system on the performance of regional financial managers in the Government of Aceh. The population in this study were all financial management officials, namely budget officials, financial administration officials, activity technical implementation officials, and expenditure treasurers in the Aceh government’s Local government work unit in accordance with Government Regulation Number 58 of 2005 concerning Regional Financial Management. The data used is primary data. Data collection techniques were carried out by distributing questionnaires consisting of 25 statement items. The analytical method used is multiple linear regression. The results showed that the competence of the apparatus, the role of the government’s internal supervisory apparatus and the effectiveness of the government’s internal control system had an effect on the performance of regional financial managers of the Government of Aceh.

KOORDINASI ANTARA KEPOLISIAN NEGARA REPUBLIK INDONESIA DENGAN APARAT PENGAWAS INTERNAL PEMERINTAH DALAM PENYELIDIKAN TINDAK PIDANA KORUPSI DANA DESA

Article 385 of Law Number 23 of 2014 concerning Regional Government adheres to the norm that the Government's Internal Supervisory Apparatus is obliged to conduct an examination of alleged irregularities that are reported by the public. This research is a legal research with a descriptive analytical specification. The form of coordination between the Indonesian National Police and the Government's Internal Supervisory Apparatus in the Investigation of Corruption Crimes of Village Funds in the Legal Territory of the Pesisir Selatan Police is in the form of horizontal coordination. Coordination was carried out in 2019 there were 2 (two) investigations, in 2020 there was 1 (one) investigation regarding alleged criminal acts of corruption in the village funds of the South Gurun Panjang, Kec. Shadow. Furthermore, in 2021 there will be 1 (one) investigation regarding the alleged criminal act of misappropriation of village funds in Nagari Nanggalo Koto XI Tarusan. Coordination is carried out to examine documents related to state finances, namely village funds that are suspected of being misappropriated. The coordination carried out by the Pesisir Selatan Police with APIP has been carried out so far by telephone, Discussion, Exposure (Degree of Cases) which includes APIP. Obstacles in Coordination Between the Indonesian National Police and the Government's Internal Supervisory Apparatus in Investigating the Crime of Village Fund Corruption in the Legal Territory of the Pesisir Selatan Police is when the APIP states that the act was only an administrative error and then he pays compensation for the amount of money that is claimed for the loss, then law enforcement will discontinued. The role of APIP is only “understood” through various Memorandums of Understanding. On the other hand, the independence and competence of APIP is also a separate obstacle.

Peran Aparat Pengawasan Internal Pemerintah Terhadap Akuntabilitas Pengelolaan Keuangan Negara Dalam Penanganan Pandemi Covid-19

<table width="601" border="0" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="393"><p><em>This legal research has aims to see how</em><em> teh role of teh government’s internal control apparatus is to account for the management of state finances in handling the Covid-19 pandemic</em><em>. This legal research is a prescriptive type of normative legal research using a statute approach</em><em> and conceptual approach</em><em>. The types of legal materials used are in the form of primary and secondary legal materials. The technique of collecting legal materials used is literature study techniques, while the technique of analyzing legal materials used is the deduc</em><em>tive</em><em> method. The results of this legal research indicate that the </em><em>impact of the Covid-19 pandemic on the economic sector has triggered a spike in the poverty rate. The government provides a number of aids to increase people’s purchasing power. The allocation of funds for handling Covid-19 is a sector prone to corruption. Therefore, a supervision is needed by the government’s internal supervisory apparatus in preventing corrupt practices by irresponsible parties through coordination betwen policy makers and the role of the executor to prevent fraus committed by irresponsible parties. </em></p></td></tr></tbody></table>

Eradication of Corruption in Local Governments Based on Cooperation Agreements

Eradication of corruption requires cooperation between state institutions. The weakness of criminal law settlement does not return state losses. There is a Cooperation Agreement between the Ministry of Home Affairs, the Indonesian National Police (Polri), and the Prosecutor's Office regarding the handling of public reports on allegations of corruption in local governments. The purpose of this study is to analyze the handling of corruption cases based on positive Indonesian law and the obstacles faced by law enforcement officers in implementing the cooperation agreement between the Ministry of Home Affairs, the Prosecutor's Office, and the National Police against Article 4 of the Corruption Eradication Act. The approach used in this research is the legal approach. This research data collection technique was carried out through conventional literature searches and online. The data analysis technique used in this study is qualitative because the data is presented in a narrative-descriptive manner. The results of the study indicate that law enforcement for criminal acts of corruption is carried out by the Corruption Eradication Commission based on the Law of the Republic of Indonesia Number 30 of 2002. The Indonesian National Police based on the Law of the Republic of Indonesia Number 2 of 2002 and the Criminal Procedure Code has the authority to conduct investigations and investigations in special criminal cases. corruption. The Law of the Republic of Indonesia Number 16 of 2004 has explicitly stated that the Prosecutor's Office has the authority to investigate criminal acts of corruption. The authority to adjudicate cases of criminal acts of corruption is regulated in the Law of the Republic of Indonesia Number 46 of 2009. The Cooperation Agreement between the Ministry of Home Affairs, the Police, and the Prosecutor's Office hampers the law enforcement process carried out by the Police and the Prosecutor's Office in processing suspected perpetrators of corruption. Every report of corruption from the public is not immediately followed up by the Police and the Prosecutor's Office as law enforcement officers. The case was first examined by the government's internal supervisory apparatus. With the cooperation agreement, law enforcement officers cannot follow up on reports and evidence.

Eradication of Corruption in Local Governments Based on Cooperation Agreements

Eradication of corruption requires cooperation between state institutions. The weakness of criminal law settlement does not return state losses. There is a Cooperation Agreement between the Ministry of Home Affairs, the Indonesian National Police (Polri), and the Prosecutor's Office regarding the handling of public reports on allegations of corruption in local governments. The purpose of this study is to analyze the handling of corruption cases based on positive Indonesian law and the obstacles faced by law enforcement officers in implementing the cooperation agreement between the Ministry of Home Affairs, the Prosecutor's Office, and the National Police against Article 4 of the Corruption Eradication Act. The approach used in this research is the legal approach. This research data collection technique was carried out through conventional literature searches and online. The data analysis technique used in this study is qualitative because the data is presented in a narrative-descriptive manner. The results of the study indicate that law enforcement for criminal acts of corruption is carried out by the Corruption Eradication Commission based on the Law of the Republic of Indonesia Number 30 of 2002. The Indonesian National Police based on the Law of the Republic of Indonesia Number 2 of 2002 and the Criminal Procedure Code has the authority to conduct investigations and investigations in special criminal cases. corruption. The Law of the Republic of Indonesia Number 16 of 2004 has explicitly stated that the Prosecutor's Office has the authority to investigate criminal acts of corruption. The authority to adjudicate cases of criminal acts of corruption is regulated in the Law of the Republic of Indonesia Number 46 of 2009. The Cooperation Agreement between the Ministry of Home Affairs, the Police, and the Prosecutor's Office hampers the law enforcement process carried out by the Police and the Prosecutor's Office in processing suspected perpetrators of corruption. Every report of corruption from the public is not immediately followed up by the Police and the Prosecutor's Office as law enforcement officers. The case was first examined by the government's internal supervisory apparatus. With the cooperation agreement, law enforcement officers cannot follow up on reports and evidence.

Role of Government Authorities in The Supervision of Internal Fraud Prevention Fund Management in Village

Since regional autonomy in 2004, it has brought major changes in government administration in Indonesia. The decentralization policy has changed—the system of governance shift from previously centralized to decentralized. Tomohon City is one of the autonomous regions where the government strives to provide maximum service to the community, especially developing development. The purpose of this article is to discuss the role of the government's internal supervisory apparatus in preventing fraud in the management of village funds. This study uses a qualitative approach—data collection techniques using interviews, observation, and documentation. The data analysis technique uses the stages of data reduction, data presentation, and verification. The results showed that the role of the Tomohon City Inspectorate was as Fraud Prevention in the Management of Village Funds, (1) Quality Assurance. The role of the Tomohon City Inspectorate in quality assurance (performed through an audit, monitoring, review, evaluation, and other supervisory activities. (2) Providing advice. The role of the government's internal supervisory apparatus is to provide an objective and independent assessment of the feasibility of the governance structure and the effectiveness of government organizations/agencies. (3) Providing early warning that is early detection of problems that occur in each agency before other parties find out. They are required to provide solutions and formulate anticipatory steps so that problems that occur do not occur.

The Effect of Competence, Professionalism and Independence of Government Internal Supervisory Officials (APIP) on the Quality of Inspections at the Regional Supervision Inspectorate of the Regional Police of East Java

This study aims to examine the effect of competence, professionalism and independence of the government's internal supervisory apparatus (APIP) on the quality of examinations at the East Java Regional Supervision Inspectorate. The research shows that there are various factors that can affect the quality of internal audits in their implementation. A common problem in this study is the existence of audit findings that were not detected by APIP as an internal auditor, but were found by an external auditor, the Supreme Audit Agency (BPK). This study uses a quantitative approach. The population of the study was 40 pariks / auditors at the Regional Supervision Inspectorate of the Regional Police of East Java. Sampling using simple random sampling method. The research data were analyzed using multiple regression method with the help of SPSS. The results of this study found that partially and simultaneously the variables of competence, independence and professionalism of auditors had a positive and significant effect on audit quality

ROLE OF AUDITOR PERFORMANCE MEDIATION IN ACCEPTANCE OF AUDITOR DYSFUNCTIONAL BEHAVIOR: ATTRIBUTION THEORY PERSPECTIVE AND ROLE THEORY

The purpose of this study is to examine and to provide empirical evidence on the influence of role conflict and organizational commitment to acceptance of auditor dysfunctional behavior mediated by the Auditor Performances. Methods of data collection using survey and obtained 83 respondents who occupy functional positions of auditors and other internal supervisory apparatus on regional inspectorate in Ex Malang Residences. Data were analyzed by using Structural Equation Model - Partial Least Square (SEM-PLS). The result of the research shows that role conflict influence to acceptance of auditor dysfunctional behavior, organizational commitment negativelyinfluence to acceptance of auditor dysfunctional behavior, role conflict negatively influence to auditor performance, organizational commitment positivelyinfluencetoAuditor Performance, Auditor Performance negativelyinfluence to acceptance of auditor dysfunctional behavior, role conflict role conflict indirectly effect on acceptance of auditor dysfunctional behavior through Auditor Performance, and organizational commitment indirectly effect on acceptance of auditor dysfunctional behavior through Auditor Performance. The results of this study can be considered to minimize dysfunctional behavior of local government internal auditors by increasing organizational commitment and performance and reduce role conflict so as to improve the quality of internal audit results.