Implementasi Kebijakan Peraturan Kepala Badan Pengawasan Keuangan dan Pembangunan Republik Indonesia Nomor 6 Tahun 2015 Tentang Grand Design Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah di Inspektorat Kabupaten Aceh Tamiang

Abstract

In order to realize the effective role of APIP in accordance with PP 60 of 2008, BPKP as the JFA advisory agency in the APIP environment issued Perka BPKP RI Number 6 of 2015 concerning Grand Design Improving APIP Capability. Since the issuance Perka BPKP RI, the Aceh Tamiang District Inspectorate is required to be able to Increase APIP Capability, but until 2017 the Inspectorate level of Aceh Tamiang Regency has not increased. With the background of the problem the researcher was interested in examining the Implementation The formulation of the problem in this study is how the implementation of the Republic of Indonesia BPKP Regulation Number 6 of 2015 concerning the Grand Design of the Improvement of APIP Capability at the Inspectorate of Aceh Tamiang Regency. The objectives of the study were 1). Knowing and analyzing the Implementation of Perka BPKP RI Number 6 Year 2015 in Aceh Tamiang District Inspectorate, 2). Knowing and analyzing the factors that are obstacles in the Implementation of Republic of Indonesia BPKP Number 6 Year 2015 at Aceh Tamiang District Inspectorate The form of this research is Qualitative Descriptive, Data used in this study are primary data and secondary data . Primary data which is generally used in qualitative research includes: Interview, Observation and Documentation. While secondary data is data obtained from the literature and documents. Based on the description of the results of the research and discussion, conclusions are drawn regarding the Implementation of the Republic of Indonesia BPKP Number 6 of 2015 concerning the Grand Design of APIP Capability Improvement at the Aceh Tamiang District Inspectorate based on Edward III theory has gone well but has not been maximally implemented. Based on the results of these studies researchers can provide some suggestions, namely: a). Adding JFA and P2UPD Apparatus b). Increase the competence of human resources c). Increase budget for Inspectorate c). Make SOP that supports APIP Capability Enhancement.