Professionalism of the Audit Board (BPK RI) in Fighting Corruption in Governance: Sound Governance, Dynamic Governance, and Open Government

Ni Putu Hera Pratama; Rudi Handoko; Agus Sukristyanto

doi:10.55927/fjas.v4i10.385

Authors

Ni Putu Hera Pratama Universitas 17 Agustus 1945 Surabaya
Rudi Handoko Universitas 17 Agustus 1945 Surabaya
Agus Sukristyanto Universitas 17 Agustus 1945 Surabaya

DOI:

https://doi.org/10.55927/fjas.v4i10.385

Keywords:

Professionalism of BPK RI, Sound Governance, Dynamic Governance, Open Government

Abstract

Corruption erodes Indonesia’s state finances and weakens public legitimacy. This study examines the Central BPK RI’s professionalism in countering corruption through sound, dynamic, and open governance. Using a qualitative exploratory case study observation, in-depth interviews with 20 internal external informants, and document analysis with triangulated sources, techniques, and time it finds auditor training remains generic and whistleblowing protection weak. Audit digitization fosters thinking ahead, again, and across but faces political resistance and fragile whistleblower safeguards. BPK issues audit summaries and provides complaint channels, yet public trust is low. The proposed “Strengthening Government” concept aims to reinforce professionalism, integrity, and independence through reinforcement, affirmation, and corroboration, supporting the achievement of SDG 16 on accountable and transparent public institutions.

References

Afandi, S. A. (2024). Local Open Government Public Administration Reform Strategy. Depok: RajaGrafindo Persada.

Andhika, L. R. (2017). The Evolution of the Concept Of Governance: Sound Governance, Dynamic Governance and Open Government. Journal Of Economics and Public Policy, 8(2), 87–102.

Barack Obama. (2009). Memorandum for the Heads of Executive Departments and Agencies. The White House President Barack Obama.

Basri Bado. (2022). Qualitative Approach Model: An Analysis In Scientific Research Methods (Vol. 1). Tahta Media Group.

BPK, RI. (2017). State Financial Audit Standards. Jakarta. Audit Board Of The Republic Of Indonesia.

BPK RI. (2019, January 18). The Deputy Chairman Of Bpk Explained The Role Of Bpk In Encouraging Transparency And Accountability. BPK RI. Https://Www.Bpk.Go.Id/News/Wakil-Ketua-BPK-Paparkan-Peran BPK-Dalam-Mendorong-Transparansi-Dan-Akuntabilitas.

Covey, S. R. (2013). The 8th Habit: From Effectiveness To Greatness. Simon And Schuster.

Main Directorate of Planning, E. And P. P. K. N. (2022). BPK Performance Report For 2022. Audit Board of the Republic Of Indonesia.

Eusko. (2010, January). Open Data Euskadin. Open Data Euskadin. Https://Opendata.Euskadi.Eus/Hasiera.

Farazmand, A. (2004). Sound Governance: Policy And Administrative Innovations. Bloomsbury Publishing Usa.

Handoko, T. H. (2015). Management. In Hadi, S (2nd Ed.). Bpfe Yogyakarta. Indonesia, R. (2000). Government Regulation No. 101 Of 2000 Concerning Education And Training For Civil Servants. Statute Book Of The Republic Of Indonesia, 198.

Jatmiko, B. (2013). Procurement Of Goods And Services According To Presidential Regulation No. 54 Of 2010 At BPK RI Representative Of East Java Province As Part Of Good Governance. Dia: Journal Of Public Administration, 11(2).

Kasim, A., Huseini, M., Anwar, R., & Neo, B. S. (2015). Reconstructing Indonesia: A Journey Towards Dynamic Governance. PT. Gramedia Pustaka Utama.

Khadeshia Marsha. (2023, February 17). Independent Is: Its Characteristics, Factors, Advantages And Disadvantages. Seconds Of Bali. Https://Www.Detik.Com/Ba li/Berita/D-6574016/Independen-Adalah-Karakteristik-Faktor-Kelebihan- Dan-Kekurangannya.

Kurnia Illahi And Muhammad Ikhsan Alia, B. (2017). Accountability For State Financial Management Through The Cooperation Of Bpk And Kpk (Vol. 3).

Maharini, I. A. E., Julianto, I. P., & Dewi, G. A. K. R. S. (2019). Analysis Of The Influence Of Professionalism And Organizational Independence Of Bpk On Public Trust (Case Study On Allegations Of Bribery For Giving Reasonable Opinions Without Exception Of The Ministry Of Villages, Development Of Disadvantaged Regions And Transmigration). Jimat (Scientific Journal Of Accounting Students) Undiksha, 10(1).

Mila Gascó-Hernández. (2014). Open Government Opportunities And Challenges For Public Governance (1st Ed., Vol. 4). Springer.

Munir, M. (2015). The Existence Of The Audit Board (BPK) In Filtering Corruption Crimes In The Special Region Of Yogyakarta (DIY). Ppkn Study Program, University Of Pgri Yogyakarta.

Neo, B. S., & Chen, G. (2007). Dynamic Governance: Embedding Culture, Capabilities And Change In Singapore (English Version). World Scientific.

Noas, H. (2015). The Role Of The Central Sulawesi Provincial Representative Financial Audit Board In Implementing A System Of Transparency And Accountability To Achieve Good Governance.

Osborne, D., & Plastrik, P. (2000). Cutting Bureaucracy: Five Strategies Towards Entrepreneurial Governance.