GOVERNMENT INTERNAL OVERSIGHT IN ENHANCING THE PERFORMANCE OF CIVIL SERVANTS

• Kornelia Luaq

  Merdeka University Malang, Indonesia

• Kridawati Sadhana

  Merdeka University Malang, Indonesia

• Chandra Dinata

  Merdeka University Malang, Indonesia

Objective: Government internal supervision plays a strategic role in ensuring compliance, accountability, and improved performance among civil servants. This study aims to analyze the implementation of the government internal supervision policy based on Minister of Home Affairs Regulation Number 107 of 2017 at the Regional Inspectorate of West Kutai Regency and to identify the role and constraints of internal supervision in improving civil servant performance. Method: This study employed a descriptive qualitative approach. Data were collected through interviews with the Regional Inspector, auditors or Government Internal Supervisory Apparatus personnel, representatives of the Human Resources Development and Personnel Agency, and civil servants, supported by observation and documentation. Data were analyzed using the Miles, Huberman, and Saldaña model, comprising data condensation, data display, and conclusion drawing and verification. Results: The findings indicate that the internal supervision policy has generally been implemented through policy communication, resource support, implementers’ commitment, division of responsibilities, standard operating procedures, and the Annual Supervision Work Program. Novelty: Based on George R. Terry’s supervision indicators, the process includes establishing standards, measuring work performance, comparing actual performance with established standards, and taking corrective action. Internal supervision contributes to improving discipline, compliance, professionalism, administrative quality, and personnel accountability. However, its implementation remains suboptimal due to limited numbers and competencies of supervisory personnel, budgetary and infrastructure constraints, extensive supervisory coverage, weak evaluation documentation, inconsistent discipline, and limited commitment among some audited entities to follow up on recommendations. Therefore, internal supervision has positively contributed to civil servant performance but requires stronger supervisory capacity, monitoring systems, and consistent follow-up.

[1] Zefron, “Completion of follow-up actions on supervisory findings of the Siak Regency Inspectorate: A case study of Sungai Apit Subdistrict, Siak Regency,” 2022. [Online]. Available: Universitas Lancang Kuning Repository

[2] H. Umar, U. Apriani, and R. B. Purba, “The roles of the government internal control system to minimize corruption through the fraud star,” International Journal of Financial Research, vol. 12, no. 3, pp. 407–420, 2021, doi: 10.5430/ijfr.v12n3p407.

[3] I. B. Zai, E. Waruwu, and E. Telaumbanua, “The effect of internal supervision on employee performance at the Public Works and Spatial Planning Office of North Nias Regency,” Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, vol. 10, no. 4, 2022.

[4] K. C. W. Susila, “Implementation of the supervisory function over regional civil servant work discipline at the Sayung Subdistrict Office, Demak Regency,” 2024. [Online]. Available: Universitas Diponegoro Repository

[5] G. R. Terry, Principles of Management. Jakarta: Bumi Aksara, 2008.

[6] R. Sumanti, “Efforts to improve the capability of the Government Internal Supervisory Apparatus in Aceh through the Internal Audit Capability Model,” Jurnal Borneo Administrator, vol. 16, no. 2, pp. 137–158, 2020, doi: 10.24258/jba.v16i2.654.

[7] M. B. Miles, A. M. Huberman, and J. Saldaña, Qualitative Data Analysis: A Methods Sourcebook, 3rd ed. UI Press; Sage Publications, 2014.

[8] L. P. Sinambela, Employee Performance: Theory, Measurement, and Implications. Jakarta: Bumi Aksara, 2021.

[9] R. Z. Mubarok, T. Rahmawati, and H. K. Wulandari, “The effect of internal supervision and public-sector accounting on the performance accountability of BPPKAD of Brebes Regency,” Journal of Accounting and Finance, vol. 5, no. 2, 2021.

[10] F. Rozi, M. Sari, and W. Astuty, “The effect of accounting information systems, internal supervision, and key performance indicators (KPI) on employee performance with work motivation as a moderating variable at Perum Perumnas Regional I Medan,” 2021.

[11] L. J. Moleong, Qualitative Research Methodology. Bandung: Remaja Rosdakarya, 2017.

[12] N. C. Maradesa, H. Karamoy, and L. Kalangi, “Analysis of the capability of the Government Internal Supervisory Apparatus (APIP) of Talaud Islands Regency,” Jurnal Riset Akuntansi dan Auditing “Goodwill,” vol. 11, no. 1, pp. 10–18, 2020, doi: 10.35800/jjs.v11i1.28193.

[13] R. Kurniawati and G. Musonef, “The effect of internal control implementation and internal auditor quality on good governance (A case study at the Magetan Regency Regional Inspectorate),” Al-Mal: Jurnal Akuntansi dan Keuangan Islam, vol. 2, no. 2, pp. 209–225, 2021, doi: 10.24042/al-mal.v2i2.6899.

[14] Firmansyah, A. S. Purwati, and U. Hasanah, “Analysis of APIP Capability from the Internal Audit Capability Model (IA-CM) Perspective (A Study at the Banyumas Regency Inspectorate),” Jurnal Riset Akuntansi Soedirman, vol. 1, no. 1, 2022.

[15] A. A. Dudy and S. Ashady, “The role of APIP in enforcing corruption offenses based on audit findings of abuse of authority,” JISIP: Jurnal Ilmu Sosial dan Pendidikan, vol. 7, no. 2, pp. 1726–1733, 2023.

• VIEW ARTICLE

This work is licensed under a Creative Commons Attribution 4.0 International License.