JTUS, Vol. 02, No. 1 January 2024 1

JTUS, Vol. 02, No. 1 January 2024

E-ISSN: 2984-7435, P-ISSN: 2984-7427

EVALUATION OF THE PERFORMANCE OF THE GOVERNMENT'S INTERNAL

SUPERVISORY APPARATUS IN LOCAL GOVERNMENT SUPERVISION: A

Email: septiamenta[email protected], irm[email protected]

INTRODUCTION

Local government is a key element in responsible governance in realizing the concept of

good governance. In an effort to achieve this goal, local governments have the responsibility to

carry out their government functions optimally, effectively, and efficiently (Siregar & Salomo,

2020). Therefore, to ensure effective, efficient, and accountable local governance, effective

supervision is needed. Through effective supervision, local governments can prevent violations,

assess and improve the performance of their agencies, and increase accountability for their

actions. Effective supervision plays a role in ensuring that local government activities are carried

Thus, effective supervision has an important role in maintaining the integrity and quality of local

government administration (Sari, 2013).

supervision of financial management at the regional level (Syarifudin, 2014). In its capacity as an

internal supervisor, APIP is responsible for evaluating processes, procedures, and compliance with

applicable regulations, as well as providing recommendations for improvement if discrepancies

or weaknesses in the local governance system are found. This aims to ensure that the use of public

funds and policy processes in the regions is carried out transparently, accountably, and in

accordance with applicable regulations (EFFENDI, 2023)

The Inspectorate General of the Ministry of Home Affairs (Inspektorat Jenderal Kemendagri)

is an APIP institution that has a role as the highest internal supervision entity within the Ministry

of Home Affairs. Its authority includes conducting internal supervision of various aspects of local

government administration throughout Indonesia, including supervision of regional financial

government affairs by local government officials in Bulungan Regency, which included an

examination of institutional and personnel aspects; examination of financial aspects; and

examination of aspects of local government asset management. (2) The application of the concept

of comprehensive inspection in the implementation of periodic examinations causes the role of

the Government Internal Auditor (APIP) in the implementation of local government in Bulungan

Regency to be ineffective.

Another study by Utari & Wibowo, (2021) concluded that the condition of Discipline, Work

Environment, Work Motivation and Performance of the Government Internal Supervision

Apparatus (APIP) of the Bojonegoro Regency Inspectorate was good. Discipline, work

environment and work motivation have a positive and significant influence on the performance

Inspectorate of Wajo Regency are by following the development of competence in the field of

Local Government Supervision: a Case Study of the Inspectorate General of the Ministry

supervision, as for the inhibiting factors, namely weather and distance to the location of

surveillance.

The novelty of this research is from the object of his research, namely the performance of

the Government Internal Supervisory Apparatus (APIP) of the inspectorate general of the ministry

of home affairs in the implementation of supervision of local government administration which

has never been studied before. The results of this study can help local governments to improve

the effectiveness of local governance, because it can provide information about potential

method is a research approach that aims to describe in detail the observed phenomena or events.

This approach prioritizes a thorough understanding of a topic or event, describing it in depth, and

presenting complete and detailed information. This method relies on analysis of descriptive data,

which can be observations, interviews, field notes, or documents to understand and explain the

phenomenon under study (Yuliani, 2018). The types of data in this study are secondary and

primary data. Data collection techniques in this study are literature studies, interviews and

observations. The data that has been collected will go through three stages of analysis, namely

data reduction (reduction of complexity), presentation of data (systematic presentation of

information), and drawing conclusions (interpretation of analysis results).

leader so that activities and actions related to organizational goals can run according to plan. One

of the internal control systems in government agencies is aimed at overseeing the management

of state finances effectively, efficiently and economically over the budget that has been allocated

to each government agency (Prihartono et al., 2018)

Supervision is an activity carried out to ascertain whether the actions carried out are as

planned. Supervision is carried out not to find fault with a person but to confirm between the

results and the work plan, thus obtaining information that matches reality. Therefore, supervision

is carried out not to find faults but rather coaching (Bakri et al., 2019). Within the framework of

public accountability, supervision is one of the efforts to realize and maintain public legitimacy to

internal supervision and external supervision are:

Institutions and Authorities for the Implementation of Supervision and Inspection in

Presidential Regulation Number 68 of 2019 concerning the Organization of State Ministries

and Presidential Regulation Number 11 of 2015 concerning the Ministry of Home Affairs explain

that the Inspectorate General of the Ministry of Home Affairs as APIP has the task of carrying out

internal supervision within the Ministry of Home Affairs and supervision of the implementation of

provincial and regency/city local governments (Siregar & Salomo, 2020). Government Regulation

Number 60 of 2008 related to the Government Internal Control System (SPIP), has explained the

role of effective APIP at least must convey adequate confidence in compliance, savings, efficiency

and effectiveness in achieving the objectives of implementing the duties and functions of a

Implementation where this regulation further strengthens what has been regulated in Law

Local Government Supervision: a Case Study of the Inspectorate General of the Ministry

Number 23 of 2014 concerning Regional Government which regulates the authority of the

Inspectorate General of the Ministry of Home Affairs in conducting general supervision towards

the administration of local government and coordinate technical supervision of the administration

of local government. The Permendagri number 13 of 2021 concerning SOTK of the Ministry of

Home Affairs, mandates in article 664 that "The Special Inspectorate as referred to in Article 640

letter f, has the task of carrying out special examinations, handling community complaints/reports,

examinations in the context of imposing administrative sanctions and coordinating efforts to

and other performances.

Thus, if the APIP function runs well, it can prevent fraud, resulting in valuable outputs to be

input for external, executive and legislative auditors in improving regional financial management

and accountability in the future. BPK can utilize the results of APIP supervision, especially from the

results of reviews of government financial statements, support local government management in

implementing BPK recommendations and improving the internal control system. Professional and

independent APIP encourages increased transparency and accountability of financial

management that can improve the fairness of financial statements (NAVIANTIA, 2020)

Based on the results of the analysis, it was found that the quality of the APIP supervision

results of the Inspectorate General of the Ministry of Home Affairs was considered good because

government administration in general is quite good. This is evidenced by the good quality of

supervisory results, high reliability of supervisory results, and the effectiveness of follow-up

supervision results is quite high. The quality of the APIP supervision results of the Inspectorate

General of the Ministry of Home Affairs is considered good because the results of the supervision

have met the established standards, namely accurate, objective, and comprehensive. The reliability

of the APIP supervision results of the Inspectorate General of the Ministry of Home Affairs is

considered high because the results of the supervision have been supported by strong evidence.

The effectiveness of the follow-up results of the APIP supervision of the Inspectorate General of

the Ministry of Home Affairs is considered quite high because most of the supervisory findings

of the Ministry of Home Affairs on laws and regulations related to the implementation of local

government. There needs to be increased coordination and cooperation between APIP

Inspectorate General of the Ministry of Home Affairs and regional APIP. There needs to be

increased support from the central and local governments for the implementation of supervision

of local government administration.

Inspektorat Daerah Kabupaten Takalar. JPPM: Journal of Public Policy and Management,

1(2), 49–56.

Pada Inspektorat Jenderal Kementerian Dalam Negeri. Moderat: Jurnal Ilmiah Ilmu

Pemerintahan, 8(1), 184–196.

Internal Pemerintah (APIP) dalam Mewujudkan Good Governance di Kantor Inspektorat

Daerah Kabupaten Wajo. Journal on Education, 5(4), 15921–15927.

Governments in Indonesia. International Journal of Economics & Management, 14(1).

Masyarakat ada Inspektorat Jenderal Kementerian Dalam Negeri. Jurnal Kewarganegaraan,

Kompetensi Auditor Internal Terhadap Efektivitas Audit Internal Dengan Gaya

pemerintahan, penyelesaian temuan audit terhadap penerapan prinsip-prinsip tata kelola

pemerintahan yang baik (Penelitian pada pemerintah daerah di Provinsi Jawa Barat dan

Local Government Supervision: a Case Study of the Inspectorate General of the Ministry

Banten).

Inspektorat Jenderal Kementerian Dalam Negeri Dalam Pengawasan Penyelenggaraan

Pemerintahan Daerah. Jurnal Ilmu Pemerintahan Suara Khatulistiwa, 5(1), 27–37.

keuangan pemerintah daerah dengan variabel intervening sistem pengendalian internal

pemerintah (studi empiris pada Pemkab Kebumen). Fokus Bisnis: Media Pengkajian

Manajemen Dan Akuntansi, 13(2).