Analisis Peran Aparat Pengawasan Intern Pemerintah dalam Manajemen Risiko (Studi pada Pemerintah Kabupaten Bantul)

R.Aj. Alfaresya Adhiraputri, Suyanto, S.E., M.B.A., Ph.D.

2025 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

Tujuan Menganalisis peran Aparat Pengawasan Intern Pemerintah (APIP) dalam manajemen risiko pada Pemerintah Kabupaten Bantul, mengidentifikasi hambatan implementasi yang dihadapi, serta merumuskan upaya strategis untuk meningkatkan efektivitas pengelolaan risiko di tingkat pemerintah daerah.

Metodologi Menggunakan metode kualitatif dengan pendekatan studi pada Pemerintah Daerah Kabupaten Bantul. Data dikumpulkan melalui wawancara semi-terstruktur dengan narasumber Inspektorat, Bappeda, dan BPKP. Dokumentasi dikompilasi dari berbagai regulasi, PKPT, laporan pengawasan, dan dokumen manajemen risiko. Analisis data dilakukan menggunakan teknik analisis tematik dan kerangka Miles (1994), dengan triangulasi sumber dan teknik untuk memastikan validitas dan reliabilitas.

Temuan Penelitian menunjukkan bahwa implementasi peran APIP dalam manajemen risiko telah mencakup dua layanan utama mengacu standar IIA: jasa assurance dan jasa consulting. Pada aspek jasa assurance, APIP telah melaksanakan reviu atas register risiko hingga evaluasi Rencana Tindak Pengendalian, penilaian kematangan manajemen risiko, dan monitoring berkelanjutan sebagaimana tercermin dalam PKPT 2024–2025 dan regulasi daerah seperti Perbup No. 85/2022 dan SK Bupati No. 541/2022. Penelitian ini juga mengidentifikasi beberapa hambatan utama: (1) keterbatasan SDM dan kompetensi auditor, (2) kelebihan beban peran dan konflik antara fungsi kepatuhan dan fungsi strategis, (3) waktu dan kapasitas kerja yang tidak memadai, serta (4) ambiguitas peran antara APIP, pengelola risiko, dan OPD yang menyebabkan kurangnya koordinasi lintas lini pertahanan. Kemudian temuan penelitian memperlihatkan adanya evolusi peran APIP menuju fungsi konsultatif dan trusted advisor, terlihat melalui peningkatan keterlibatan dalam pendampingan risiko, pembaruan regulasi daerah, serta kesadaran organisasi yang semakin meningkat terkait pentingnya tata kelola berbasis risiko. Upaya peningkatan efektivitas manajemen risiko yang direkomendasikan meliputi: penguatan kapabilitas SDM APIP, penegasan batas peran berdasarkan model tiga lini, integrasi manajemen risiko dengan perencanaan kinerja, pengembangan sistem pelaporan risiko yang komprehensif, serta peningkatan dukungan dan komitmen pimpinan daerah.

Orisinalitas Penelitian ini terletak pada integrasi teori peran oleh Biddle (1986) dengan kerangka model tiga lini, Standar IIA terkait peran audit internal dalam manajemen risiko, ISO 31000, dan Perbup No. 85/2022 serta SK Bupati No. 541/2022 dalam menganalisis peran APIP di lingkungan pemerintah daerah. Penelitian ini diharapkan mampu memberikan kontribusi akademik melihat gap antara peran normatif dan peran aktual APIP, serta kontribusi praktis sebagai landasan strategis untuk memperkuat implementasi manajemen risiko di Pemerintah Kabupaten Bantul.

Objective This study aims to analyze the role of the Government Internal Supervisory Apparatus (APIP) in risk management within the Government of Bantul Regency, to identify implementation barriers encountered, and to formulate strategic efforts to enhance the effectiveness of risk management at the local government level.

Methodology This research employed a qualitative method using a case study approach in the Government of Bantul Regency. Data were collected through semi-structured interviews with key informants from the Inspectorate, the Regional Development Planning Agency (Bappeda), and the Financial and Development Supervisory Agency (BPKP). Documentation was compiled from various regulations, Annual Risk-Based Supervision Plans (PKPT), supervisory reports, and risk management documents. Data analysis was conducted using thematic analysis techniques and the Miles and Huberman (1994) analytical framework. Source and method triangulation ensured the validity and reliability of the findings.

Findings The findings indicate that the implementation of APIP’s role in risk management encompasses two main services in accordance with IIA standards: assurance services and consulting services. In terms of assurance, APIP has conducted reviews of risk registers, evaluations of Risk Control Action Plans, assessments of risk management maturity, and continuous monitoring, as reflected in the PKPT 2024-2025 and local regulations such as Regent Regulation No. 85/2022 and Regent Decree No. 541/2022. The study also identifies several key barriers: (1) limitations in human resources and auditor competencies, (2) role overload and conflicts between compliance functions and strategic roles, (3) insufficient time and work capacity, and (4) role ambiguity among APIP, risk owners, and regional work units (OPD), resulting in weak coordination across the lines of defense. Furthermore, the findings reveal an evolution of APIP’s role toward a consultative function and trusted advisor, as evidenced by increased involvement in risk facilitation, updates to local regulations, and growing organizational awareness of the importance of risk-based governance. Recommended efforts to enhance risk management effectiveness include strengthening APIP human resource capabilities, clarifying role boundaries based on the Three Lines Model, integrating risk management with performance planning, developing a comprehensive risk reporting system, and increasing leadership support and commitment at the regional level.

Originality The originality of this study lies in the integration of Biddle’s (1986) role theory with the Three Lines Model, IIA Standards on the role of internal audit in risk management, ISO 31000, and local regulations (Regent Regulation No. 85/2022 and Regent Decree No. 541/2022) to analyze APIP’s role in the local government context. This study is expected to contribute academically by highlighting the gap between normative and actual roles of APIP, and practically by providing a strategic foundation to strengthen risk management implementation in the Government of Bantul Regency.

Kata Kunci : Peran APIP, Manajemen Risiko, Model Tiga Lini, Standar IIA, ISO 31000, Pemerintah Daerah