Peran Inspektorat terhadap Pelaporan Harta Kekayaan Penyelenggara Negara di Setjen DPD RI

https://doi.org/10.35912/rambis.v5i1.4675
Published: Jul 4, 2025

Abstract:

Purpose: This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in improving compliance with the reporting of State Officials’ Wealth Reports (LHKPN) within the Secretariat General of the Regional Representative Council of the Republic of Indonesia (Setjen DPD RI).

Methodology/approach: Data were obtained through interviews and documentation studies. This study used interactive model data analysis techniques.

Results/findings: Results/findings: Important findings regarding the implementation of the APIP role in improving compliance with

LHKPN reporting, namely the APIP strategy, cross-unit collaboration, technical and cognitive barriers, the role of support staff, technical admin challenges, APIP communication innovation, and a compliance rate of 100%.

Conclusions: APIP not only facilitates the reporting process but also plays a role in the initial verification, identification of reporting constraints, and provision of recommendations for follow-up actions on non-conformities. The achievement of a 100% compliance rate reflects the success of the strategy, both administratively and in increasing the awareness and ethical commitment of the state’s administrators. Strengthening APIP capacity, simplifying regulations, and increasing the intensity of education are priorities for maintaining the sustainability of an accountable and integrity-based reporting system.

Limitations: This study is limited by its focus on a single institutional environment, which may not fully represent Indonesia’s broader public sector context.

Contribution: These findings offer practical contributions to reinforce an integrity-based oversight culture and provide theoretical implications for the study of value management in the public sector.

Keywords:
1. Anti-Corruption Governance
2. APIP (Aparat Pengawasan Intern Pemerintah)
3. Compliance
4. LHKPN (State Officials’ Wealth Report)
5. Public Accountability
Authors:
Ade Zahro Fauziyah
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Fauziyah, A. Z. (2025). Peran Inspektorat terhadap Pelaporan Harta Kekayaan Penyelenggara Negara di Setjen DPD RI. Reviu Akuntansi, Manajemen, Dan Bisnis, 5(1), 117–126. https://doi.org/10.35912/rambis.v5i1.4675
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Vol. 5 No. 1 (2025): Juni
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  2. Etienne, J. (2011). Compliance theory: A goal framing approach. Law and Policy, 33(3), 305–333. Https://doi.org/10.1111/j.1467-9930.2011.00340.x
  3. Fandi Prasetya. (2023). The Journey of Indonesian Government Accounting. Accounting and Management Journal, 7(1), 84–94. https://doi.org/10.33086/amj.v7i1.3954
  4. Harefa, P. G., Idham, I., & Erniyanti, E. (2023). Analisis Teori Hukum terhadap Penegakan Tindak Pidana Pemalsuan Uang: Analisis Teori Hukum Positif dan Teori Hukum Responsif. Jurnal Ilmiah Hukum dan Hak Asasi Manusia, 2(2), 113-119. doi:10.35912/jihham.v2i2.1923
  5. Hartini, M. L. S., & Suwandewi, P. A. M. (2022). Analisis Kebijakan Pajak Penghasilan untuk UMKM Pasca Terbitnya Undang-Undang Nomor 7 Tahun 2021 Tentang Harmonisasi Peraturan Perpajakan. Studi Ekonomi dan Kebijakan Publik, 1(1), 13-23. doi:10.35912/sekp.v1i1.1135
  6. Hasan, Z., & Nurhuda, A. (2023). The Role of Sharia Economic Law in Supporting A Healthy Economic System for Indonesian Communities. Bukhori: Kajian Ekonomi dan Keuangan Islam, 2(2), 103-110. doi:10.35912/bukhori.v2i2.1978
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  8. Jatmiko & Damayanti, 2020. (2020). Dampak Good Government Governance terhadap Kinerja Value For Money Method pada Satuan Kerja -Perangkat Daerah Universitas Muhammadiyah Yogyakarta , Indonesia Email?: bambang_jatmiko65@yahoo.com Universitas Muhammadiyah Yogyakarta , Indonesia The Impact Of. 1114–1130.
  9. Juliyanti, W. (2023). Akuntabilitas Publik dan Pengungkapan Laporan Keuangan Pemerintah Daerah (LKPD) di Indonesia (Public Accountability and Disclosure of Local Government Financial Statements (LKPD) in Indonesia). Reviu Akuntansi, Manajemen Dan Bisnis (RAMBIS), 3(1), 1–17. Https://doi.org/10.35912/rambis.v3i1.2006
  10. Kamalia, A., & Firmansyah, A. (2024). Peran Moderasi Kepemimpinan dalam Pengujian Akuntabilitas Kinerja Pemerintah ( The Moderating Role of Leadership in Testing Government Performance Accountability ). 5(4), 311–325. Https://doi.org/10.35912/jakman.v5i4.3228
  11. Miles dan Huberman, 2014. (2019). Qualitative Data Analysis. In Sustainability (Switzerland) (Vol. 11, Issue 1).
  12. Moeljadi, M., Angelina, N., & Pangestu, S. (2022). Determinan dan Konsekuensi Pengungkapan Integrated Reporting. Jurnal Akuntansi Bisnis, 20(2), 200–220. Https://doi.org/10.24167/jab.v20i2.4635
  13. Nurhidayat, I. (2023). Prinsip-Prinsip Good Governance Di Indonesia. Journal E-Gov Wiyata?: Education and Goverment, 1(1), 40–52. Https://doi.org/10.71128/e-gov.v1i1.5
  14. Panda, B., & Leepsa, N. M. (2017). Agency theory: Review of theory and evidence on problems and perspectives. Indian Journal of Corporate Governance, 10(1), 74–95. Https://doi.org/10.1177/0974686217701467
  15. Pandey, M., Tirayoh, V. Z., Maradesa, D., Akuntansi, J., Ekonomi, F., Ratulangi, U. S., & Bahu, K. (2024). Penerapan Metode Activity Based Management dalam Meningkatkan Efisiensi Aktivitas dan Biaya Produksi pada PT Sinar Pure Foods International Bitung Application Of Activity Based Management Method In Improving The International Bitung. 8(1), 50–59.
  16. Permenpan RB No.5 Tahun. (2008). Menteri Negara Pendayagunaan Aparatur Negara Tentang Pendayagunaan Aparatur Negara.
  17. Ratmono, A. J., Rusmana, O., & Hasanah, U. (2023). Tinjauan terhadap Akuntabilitas Pengelolaan Dana Desa: Pengaruh Kompetensi, Kepemimpinan, Partisipasi Masyarakat, dan Pengawasan. Jurnal Akuntansi, Keuangan, Dan Manajemen, 4(4), 273–286. Https://doi.org/10.35912/jakman.v4i4.2315
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  21. Saputra, K. R., Winarningsih, S., & Puspitasari, E. (2020). The Effect of Top Management Support on The Effectiveness of Public Sector Internal Audit in Indonesia with Competence and Independence as Intervening Variables. Mbia, 19(3), 243–257. Https://doi.org/10.33557/mbia.v19i3.1146
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  24. Suharto, R. B. (2022). Pengaruh good governance dan kompetensi sumber daya manusia serta motivasi terhadap komitmen kerja dan kinerja pegawai dengan inovasi sebagai variable moderasi. Jurnal Manajemen, 14(1), 1–16. Https://doi.org/10.30872/jmmn.v14i1.10922
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