Peranan Badan Pengawasan Keuangan dan Pembangunan Perwakilan Provinsi Sumatera Utara dalam Meningkatkan Kapabilitas Aparat Pengawasan Intern Pemerintah (Apip) di Daerah (Studi pada Bidang Program dan Pelaporan Serta Pembinaan Apip)

Abstract

The disclosure of the Handling Operations case carried out by the KPK as evidence that the Province of North Sumatra is still not maximally implementing good governance. This problem occurs because it is not supported by less than optimal internal audit. In 2015 the President of the Republic of Indonesia opened the National Government Internal Supervision Coordination meeting held by the BPKP. The President knew that from the results of the APIP capability assessment carried out by the 2014 BPKP, results were obtained that APIP level 1 had 85%. Thus the Financial and Development Supervisory Agency (BPKP) Representative of North Sumatra Province must see its role and function in conducting guidance in improving the Capability of Government Internal Supervisory Apparatus in the Region. To analyze these problems the researcher uses role theory in carrying out coaching. Researchers are guided by the improvement indicators of international standard APIP capabilities, namely the Internal Audit Capability Model (IA-CM). The method used in this research is descriptive method with a qualitative approach. The results of the study explained that the form of role given by the BPKP Representative of North Sumatra Province in increasing the capability of APIP in the region was to carry out guidance in the form of education and training, peer review, technical guidance, guarantee and consulting services. The inhibiting factors in the field are the lack of commitment of the regional head, lack of support for resources and infrastructure.