PENILAIAN KAPASITAS ORGANISASI PEMERINTAH DAERAH DALAM PENYELESAIAN TINDAK LANJUT HASIL PEMERIKSAAAN SEBAGAI WUJUD AKUNTABILITAS

• Main Author: Rosilawati, Rani
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/70424
• Institution: Institut Teknologi Bandung

This study was conducted to assess the capacity of local government organizations in following up the audit results. The accountability of local government organization can be measured based on the how audit results are addressed which reflects good governance. The information integration system between the central and local government is an important prerequisite in good governance implementation that improves the transparency, accountability, and public participation in government programs. This study limitedly assess the application of information technology in local government organizations in following up the audit results before and after the enactment of the Information System policy. Non- technical factors that affected the fulfilment of the requirements were analyzed to formulate accurate efforts to improve the capacity of local government organizations in following up the audit results. This descriptive qualitative study was performed using a case study to assess the Follow-Up Monitoring System at Ciamis District Government Inspectorate and the Majalengka District Government Inspectorate based on the outcome of the audits issued by the Supreme Audit Agency. These government organizations were selected based on the percentage of follow-up completion that showed the smallest “not yet followed up” status among other local government organizations in West Java. Primary data were obtained through interviews and questionnaire distributed to the sampled Inspectorate staffs who were directly involved as users of SIPTL including administration staffs and data input staffs at Ciamis District Inspectorate and Majalengka District Inspectorate. Qualitative data analysis was performed through data reduction, data display, and conclusion drawing and verification. The theoretical basis used in this research is the Organizational Capacity theory with indicators were measured through several questions regarding the specific tasks of the local government within the system at organizational and individual levels The system capacity and the organizational level of the two local government organizations showed no significant difference. Significant difference was found in individual capacity. The Ciamis Regency Government, which has accelerated in following up on recommendations from the inspection results, has a higher percentage of employee profiling (age, years of service, education, and functional position) as well as motivation, discipline, and knowledge variables compared to the Majalengka Regency Government. This research proves that SIPTL has standardized organizational capacity at the system and organizational level but not at the individual level.