Implementation of Follow-up Actions on the Results of Inspectorate Audits in Central Maluku Regency
Abstract
Internal oversight is an important instrument in ensuring accountability and transparency in regional government administration. The Regional Inspectorate, as the Government Internal Oversight Agency (APIP), has a strategic role in overseeing the effectiveness of governance, particularly through follow-up on audit results. This study aims to analyse the implementation of follow-up actions on audit findings by the Inspectorate in Central Maluku Regency and to identify the determining factors that influence it. Using a qualitative approach, data was collected through interviews, documentation, and observation, and then analysed descriptively.
.The results of the study show that although the regulatory framework is in place, the implementation of follow-up recommendations has not been optimal. The average follow-up completion rate in Central Maluku Regency is 70-75 per cent, with variations between OPDs. Some OPDs have shown a good response, but others are still below 60 per cent. The implementation of TLHP still faces obstacles in the form of differences in compliance levels between OPDs, which are influenced by the weak commitment of some OPD leaders, limited resources, a lack of technical understanding, and the minimal application of sanctions, where the quality of follow-up is still largely administrative in nature. Factors influencing this achievement include Human Resource Capacity, Internal Administration and Management Systems, Commitment of OPD Leaders, and Sanctions and Rewards (Incentives). These conditions emphasise the importance of strengthening the capacity of the Inspectorate, proactive leadership, and the use of information systems to ensure higher quality and more targeted follow-up, as well as the application of sanctions and rewards, thereby improving the overall accountability and performance of local government. This study confirms that the effectiveness of oversight is not only determined by the quality of audits, but also by political will, organisational culture, and the sustainability of monitoring mechanisms. Therefore, it is necessary to strengthen the capacity of the Inspectorate, apply strict sanctions, and foster a culture of accountability to encourage improvements in local government governance.
Downloads
References
Aminudin, N., Hidayat, N., Feriyanto, D., Mukaromah, H., Septasari, D., & Awaliyani, I. (2025). A User-Driven E-Audit System for Improving Transparency and Efficiency in Regional Government Supervision. Jurnal Teknik Informatika, 6(4), 2348–2366. https://doi.org/10.52436/1.jutif.2025.6.4.5145
Arens, A. A., Elder, R. J., & Beasley, M. S. (2014). Auditing and Assurance Services: An Integrated Approach. 15th Edition. Pearson Education.
Arens, A. A., Elder, R. J., & Beasley, M. S. (2000). Auditing: An Integrated Approach (8th ed.). New Jersey: Prentice Hall.
Behn, R. D. (2001). Rethinking Democratic Accountability. Washington, DC: Brookings Institution Press.
BPKP. (2020). Petunjuk Teknis Tindak Lanjut Hasil Pengawasan APIP. Jakarta: Badan Pengawasan Keuangan dan Pembangunan.
Dwivedi, O. P., & Jabbra, J. G. (1988). Public Service Accountability: A Comparative Perspective. West Hartford: Kumarian Press.
Dwiyanto, A. (2008). Mewujudkan Good Governance Melalui Pelayanan Publik. Yogyakarta: Gadjah Mada University Press.
Dwiyanto, A. (2020). Manajemen Kinerja Sektor Publik. Yogyakarta: Gadjah Mada University Press.
El Husein, R., Isnaini, I., & Frensh, W. (2025). The Strategic Role of the Inspectorate as an Internal Supervisor of the Mandailing Natal Regency Government. Journal of Public Representative and Society Provision, 5(1), 1–9. https://doi.org/10.55885/jprsp.v5i1.468
Edward III, G. C. (1980). Implementing Public Policy. Washington, DC: Congressional Quarterly Press.
Gupta, M., Jena, A., Gupta, M., & Sharman, R. (2024). Optimizing Technology Audit Lifecycle. Advances in Information Security, Privacy, and Ethics Book Series, 1–26. https://doi.org/10.4018/979-8-3693-4211-4.ch001
Harahap, L. A., Isnaini, I., & Frensh, W. (2024). Implementation of the role of the regional inspectorate in preventing corruption in mandailing natal regency. JUPIIS (Jurnal Pendidikan Ilmu-Ilmu Sosial), 16(2), 254–261. https://doi.org/10.24114/jupiis.v16i2.64682
Kurniawan, A. (2021). Efektivitas Pengawasan Internal Pemerintah Daerah dalam Mendorong Akuntabilitas Pengelolaan Keuangan. Jurnal Ilmu Administrasi Negara, 11(1), 56-68.
Kurniawan, A. (2020). Peran APIP dalam Meningkatkan Good Governance di Pemerintah Kabupaten Sleman. Tesis
Islamy, M. I. (2020). Prinsip-Prinsip Perumusan Kebijakan Negara (Edisi Revisi). Jakarta: Bumi Aksara.
Latupeirissa, J. J. P., & Suryawan, I. M. Y. (2021). The Role of Inspectorate to Implementation of The Government Internal Control System (SPIP). 1(1), 1–7. https://doi.org/10.51715/HUSOCPUMENT.V1I1.2
Mazmanian, D. A., & Sabatier, P. A. (1983). Implementation and Public Policy. Glenview, IL: Scott, Foresman.
Mockler, R. J. (1970). The Management Control Process. New Jersey: Prentice Hall.
Mardiasmo. (2018). Akuntansi Sektor Publik. Yogyakarta: Andi Offset.
Moleong, L. J. (2017). Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya.
Nurlina, A. (2022). Implementasi Rekomendasi Hasil Pengawasan Inspektorat di Pemerintah Kabupaten Polewali Mandar.
Peraturan Pemerintah Republik Indonesia Nomor 12 Tahun 2017 tentang Pembinaan dan Pengawasan Penyelenggaraan Pemerintahan Daerah.
Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 8 Tahun 2009 tentang Pedoman Pelaksanaan Pengawasan di Lingkungan Pemerintah Daerah.
Romzek, B. S., & Dubnick, M. J. (1987). "Accountability in the Public Sector: Lessons from the Challenger Tragedy." Public Administration Review, 47(3), 227–238.
Rahmawati, D. (2019). Evaluasi Peran Inspektorat dalam Penguatan SPIP di Pemerintah Kota Yogyakarta.
Robert D. Behn, 2001, Rethinking Democratic Accountability, Brookings Institution Press, Paperback ISBN: 9780815708612, eBook ISBN: 9780815798101
Siagian, S. P. (2015). Manajemen Sumber Daya Manusia. Jakarta: Bumi Aksara.
Syahruddin, H. (2021). Peran Inspektorat dalam Meningkatkan Tata Kelola Pemerintahan Daerah. Jurnal Administrasi Publik, 16(2), 89–102.
Sedarmayanti. (2009). Good Governance: Kepemerintahan yang Baik dalam Rangka Otonomi Daerah. Bandung: Mandar Maju.
Subarsono, A. G. (2011). Analisis Kebijakan Publik: Konsep, Teori, dan Aplikasi. Yogyakarta: Pustaka Pelajar.
Siregar, Y. (2020). Efektivitas Tindak Lanjut Rekomendasi Hasil Pemeriksaan Inspektorat dalam Mendorong Akuntabilitas Kinerja Perangkat Daerah di Kabupaten Deli Serdang. Tesis
Syahrul, M. (2021). Analisis Faktor Penghambat Tindak Lanjut Hasil Pemeriksaan APIP pada Pemerintah Daerah Kabupaten Gowa.
Taunaumang, H., Lima, R. M., & Gómez, R. (2025). The Influence of Audit Technology on Audit Efficiency and Effectiveness: Auditor’s Perspective. Journal Markcount Finance, 3(1), 38–49. https://doi.org/10.70177/jmf.v3i1.2139
United Nations Development Programme (UNDP). (1997). Governance for Sustainable Human Development: A UNDP Policy Document. New York: UNDP.
Van Meter, D. S., & Van Horn, C. E. (1975). The Policy Implementation Process: A Conceptual Framework. Administration & Society, 6(4), 445–488.
Widodo, J. (2006). Analisis Kebijakan Publik. Malang: Bayumedia Publishing.
Winarno, B. (2021). Kebijakan Publik: Teori dan Proses (Edisi Revisi). Yogyakarta: CAPS (Center for Academic Publishing Service).
Wasistiono, S. (2021). Manajemen Pemerintahan Daerah. Bandung: Fokusmedia.
Link:
siwalimanews.com+12malukuterkini.com+12dinamikamaluku.com+12
https://riau.bpk.go.id/1241-persen-dana-temuan-bpk-belum itindaklanjuti/?utm_ source=chatgpt.com)
https://inspektorat.jogjaprov.go.id/2021/12/02/pemutakhiran-data-tlhp-semester-ii-tahun-2021/?utm_source =chatgpt.com
Copyright (c) 2025 Umiasalamu Tuasikal, Normawati Normawati, Wahab Tuanaya, Safrudin Bustam Layn
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
.png)
Editorial Office