Wahyu Rahmadani, Ardiansah, Andrizal

IMPLEMENTATION OF MONITORING AND INVESTIGATION RESULTS BY THE ROKAN HILIR REGENCY INSPECTORATE AUDITOR ON REGIONAL PROPERTY

Introduction

Implementation of monitoring and investigation results by the rokan hilir regency inspectorate auditor on regional property. Analyzes Rokan Hilir Inspectorate's audit implementation on regional assets. Reveals issues in compliance, documentation, and expertise, detailing efforts to improve management.

Abstract

The purpose of this study is to analyze the implementation of the monitoring and investigation results by the Inspectorate Auditor of Rokan Hilir Regency on regional-owned assets, to analyze the obstacles in the implementation, and to analyze the efforts made to overcome those obstacles. The method used is sociological legal research. Based on the research findings, it is known that the implementation of the monitoring and investigation results by the Inspectorate Auditor of Rokan Hilir Regency on regional-owned assets has not been running optimally. This is evident from the discrepancies between audit findings and the corrective actions taken by the relevant Regional Government Organizations (OPD). Although some corrective measures have been initiated—such as updating inventory data, re-labeling items, and organizing asset documentation—these efforts are not yet evenly implemented across all OPDs and are not fully in accordance with the provisions of asset management as regulated in the Regulation of the Minister of Home Affairs Number 47 of 2021 concerning Procedures for Bookkeeping, Inventory, and Reporting of Regional-Owned Assets. The obstacles in implementing the monitoring and investigation results include, first, from an administrative perspective, the presence of numerous assets without adequate supporting documents such as certificates, handover reports, or decisions determining the status of use. These assets frequently become recurring findings due to the lack of legal and physical verification. Second, from a technical perspective, some OPDs do not have dedicated personnel managing assets, resulting in the responsibility being handed to other staff members who lack relevant expertise. Third, challenges also arise from asset control by third parties. Efforts to overcome these obstacles include, first, reorganizing the asset documentation system and strengthening internal supervision.

Review

The study investigates a crucial aspect of local governance: the implementation of monitoring and investigation results by the Rokan Hilir Regency Inspectorate Auditor concerning regional-owned assets. This research is highly pertinent given the importance of transparent and accountable management of public resources. The authors clearly outline their objectives, aiming to not only analyze the current state of implementation but also to dissect the underlying obstacles and the proactive efforts being undertaken to surmount these challenges, thereby providing a comprehensive overview of asset management practices in the specified regency. Employing a sociological legal research methodology, the study provides valuable insights into the practical application and effectiveness of audit findings. A central finding is that the implementation of monitoring and investigation results has not been optimal. This sub-optimal performance is evidenced by notable discrepancies between the audit findings and the subsequent corrective actions initiated by the relevant Regional Government Organizations (OPDs). While some initial corrective steps, such as updating inventory data, re-labeling, and organizing documentation, have been taken, the abstract highlights that these efforts are neither consistently applied across all OPDs nor fully aligned with the provisions stipulated in the Minister of Home Affairs Regulation Number 47 of 2021, indicating a gap in compliance and enforcement. The research thoroughly identifies a range of significant obstacles hindering effective asset management. Administratively, the pervasive issue of assets lacking proper documentation and legal verification leads to recurring audit findings. Technically, the absence of dedicated, expert personnel in some OPDs results in asset management responsibilities being assigned to unqualified staff. Furthermore, challenges posed by third-party control over assets add another layer of complexity. To address these issues, the study points to efforts focused on reorganizing asset documentation systems and strengthening internal supervision. Overall, this study makes a relevant contribution by shedding light on the practical difficulties faced by local inspectorates in ensuring accountability for regional property, offering a clear diagnosis of current shortcomings and initial strategic responses. It provides a solid foundation for understanding the intricacies of public asset management at the regional level.

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