ANALISIS KRITIS DYNAMIC CAPABILITIES THEORY, COMMODIFICATION THEORY, DAN HEGEMONY THEORY: STUDI KASUS PELAKSANAAN PROGRAM MONITORING, CONTROLLING, AND SURVEILLANCE FOR PREVENTION (MCSP) KPK

Umar Abdul Haq Sayyaf, Sumiyana, Dr., M.Si., Ak., CA.

2026 | Tesis | S2 Manajemen

Program Monitoring, Controlling, and Surveillance for Prevention (MCSP) yang dikembangkan oleh Komisi Pemberantasan Korupsi (KPK) diposisikan sebagai instrumen strategis pencegahan korupsi dalam tata kelola keuangan pemerintah daerah. Namun, implementasinya memunculkan dinamika baru dalam sistem pengawasan keuangan publik, khususnya terkait relasi kewenangan antara pemerintah pusat dan daerah. Penelitian INI bertujuan untuk mengkaji secara kritis pelaksanaan MCSP KPK dengan menelaah kapabilitas pengawasan Aparat Pengawasan Intern Pemerintah (APIP) dan Badan Pengawasan Keuangan dan Pembangunan (BPKP), risiko komodifikasi kebijakan, dan praktik hegemoni politik dalam pengawasan manajemen pengelolaan dan perencanaan keuangan daerah. Penelitian menggunakan pendekatan kualitatif dengan paradigma Critical Discourse Analysis melalui studi kasus MCSP KPK, dengan data yang diperoleh dari wawancara mendalam dan analisis dokumen kebijakan. Analisis dilakukan dengan mengintegrasikan Dynamic Capabilities Theory, Commodification Theory, dan Gramsci’s Theory of Hegemony.

Hasil penelitian menunjukkan bahwa sebelum MCSP, APIP dan BPKP telah menjalankan fungsi pengawasan keuangan daerah secara struktural, namun menghadapi keterbatasan kapabilitas dinamis akibat kendala sumber daya, independensi, dan tekanan politik birokrasi. Kehadiran MCSP memperkuat kontrol pusat melalui sistem monitoring terstandarisasi, tetapi sekaligus menimbulkan tumpang tindih fungsi pengawasan dan risiko pergeseran orientasi dari nilai publik menuju pencapaian skor. Penelitian ini menekankan pentingnya penataan ulang desain pengawasan keuangan publik agar pencegahan korupsi dapat diperkuat tanpa mengabaikan kapasitas pengawasan internal daerah dan prinsip otonomi daerah.

Monitoring, Controlling, and Surveillance for Prevention (MCSP) program developed by the Corruption Eradication Commission (KPK) is positioned as a strategic instrument for preventing corruption in regional government financial governance. However, its implementation has given rise to new dynamics in the public financial oversight system, particularly regarding the authority relations between the central and regional governments. This study aims to critically examine the implementation of the KPK's MCSP by examining the supervisory capabilities of the Local Government Internal Auditor (APIP) and the Financial and Development Supervisory Agency (BPKP), the risk of policy commodification, and the practice of political hegemony in regional financial oversight. The study uses a qualitative approach with the Critical Discourse Analysis paradigm through a case study of the KPK's MCSP, with data obtained from in-depth interviews and analysis of policy documents. The analysis is conducted by integrating Dynamic Capabilities Theory, Commodification Theory, and Gramsci's Theory of Hegemony .

The results of the study indicate that prior to the MCSP, the APIP and the BPKP had structurally implemented regional financial oversight functions, but faced limitations in dynamic capabilities due to resource constraints, independence, and bureaucratic political pressure. The presence of the MCSP strengthened central control through a standardized monitoring system, but simultaneously created overlapping oversight functions and the risk of a shift in orientation from public value to score achievement. This study emphasizes the importance of restructuring the design of public financial oversight to strengthen corruption prevention without neglecting regional internal oversight capacity and the principle of regional autonomy.

Kata Kunci : MCSP KPK, Dynamic Capabilities, Commodification, dan Hegemony