The Role of the Regional Inspectorate as the Internal Supervisor of the Regional Government of Mandailing Natal Regency
Abstract
This research is motivated by challenges in implementing supervision in the local government of Mandailing Natal Regency, which is the key to achieving effective regional Management and community welfare. The Regional Inspectorate's role as an internal government supervisor is vital to realizing good governance. However, the implementation of supervision by the Inspectorate still faces various obstacles, such as limited human resources, inadequate financial support, and weak internal control of government organizations. This study aims to analyze the role of the Regional Inspectorate as an internal supervisory apparatus of the Regional Government of Mandailing Natal Regency and identify the factors hindering it. Using a qualitative research method with the theory of Thoha (2013), this study shows that the role of interpersonal relations of the Head of the Inspectorate as an exemplary figure has been well implemented, encouraging the improvement of employee performance. The role of information as a monitor and disseminator allows the Head of the Inspectorate to understand internal conditions and solve existing problems. The role of decision-making as an entrepreneur is also carried out effectively to improve organizational performance. The results of this study show the importance of optimizing the role of the Inspectorate to support better governance amid various obstacles.
References
Aliwardi, M. (2023). The Role of the Majene District Inspectorate as Government Internal Supervision Apparatus [Apip] in Supervision of Village Financial Management. KnE Social Sciences, 548-559. http://dx.doi.org/10.18502/kss.v8i17.14149
Anugraheni, E. P., Setiawati, E., & Trisnawati, R. (2022). Analysis of Risk-Based Internal Audit Planning Implementation and Its Impact on Audit Quality: Case Study at the Inspectorate of Surakarta, Indonesia. Economics and Business Quarterly Reviews, 5(3). https://doi.org/10.31014/aior.1992.05.03.448
Azaluddin, A. (2022). Analysis of financial report auditor planning in government internal control. International Journal of Management Progress, 4(2), 87-94.
Cresswell, J. W. (2013). Research Design: Qualitative, Quantitative, and Mixed Methods Approaches. Yogyakarta: Student Library.
El Husein, R., Isnaini, I., & Frensh, W. (2025). The Strategic Role of the Inspectorate as an Internal Supervisor of the Mandailing Natal Regency Government. Journal of Public Representative and Society Provision, 5(1), 1-9. https://doi.org/10.55885/jprsp.v5i1.468
Falah, S. (2005). The Influence of Organizational Ethical Culture and Ethical Orientation on Ethical Sensitivity. Semarang: Diponegoro University.
Firmansyah, A., Khairunnisa, D., Gistiani, T. L., & Chaniago, P. R. (2023). the Readiness of the Government Internal Supervisory Apparatus (Apip) for Continuous Auditing Implementation. IPSAR (International Public Sector Accounting Review), 1(1). http://dx.doi.org/10.31092/ipsar.v1i1.2094
Harahap, B. P., Ridho, H., & Irmayani, T. (2024). Performance analysis of APIP (government internal supervision apparatus) in realizing good governance in the inspectorate of North Sumatra province. Journal of International Islamic Law, Human Right and Public Policy, 2(3), 529-539.
Indriani, D., Tinangon, J. J., & Budiarso, N. S. (2024). The impact of audit findings and follow-up actions on audit recommendations on audit opinions of financial statements with APIP capabilities as a moderating variable (A study on provincial/regencies/cities governments in Suluttenggo Region). The Contrarian: Finance, Accounting, and Business Research, 3(2), 113-124. http://dx.doi.org/10.58784/cfabr.159
Istiqamah, N., & Abdullah, S. (2023). The Influence of Apparatus Competency, The Role of Government Internal Supervisory Apparatus, and The Effectiveness of The Government's Intern Control System on The Performance of The Aceh Government's Regional Financial Management. International Journal of Current Science Research and Review, 6(02). http://dx.doi.org/10.47191/ijcsrr/V6-i2-28
Kopong, A., Rantererung, C. L., & Lambe, K. H. (2024). Performance Analysis Of Government Internal Supervisory Apparatus At The Inspectorate Of Central Papua Province. Indonesian Journal Of Economy Studies, 3(1). http://dx.doi.org/10.63828/ijes.v3i1.75
Laraswati, F. D., Lestari, E. W. T., Rahman, A., & Putrianti, S. D. (2023, September). Analysis of the capability of the government internal supervisory apparatus (APIP) at the inspectorate of Cianjur Regency, West Java Province, Indonesia. In Fourth International Conference on Administrative Science (ICAS 2022) (pp. 450-457). Atlantis Press. http://dx.doi.org/10.2991/978-2-38476-104-3_43
Latupeirissa, J. J. P., & Suryawan, I. M. Y. (2021). The role of inspectorate to implementation of the government internal control system (SPIP). Journal of Humanities, Social Science, Public Administration and Management (HUSOCPUMENT), 1(1), 1-7. https://doi.org/10.51715/husocpument.v1i1.2
Manawan, C. C. M., Masengi, E. E., & Wawointana, T. (2023). Competence of Auditors and Supervisors of The Implementation of Local Government Affairs at The Regional Inspectorate of Tomohon City. Technium Soc. Sci. J., 44, 124. https://doi.org/10.47577/tssj.v44i1.9085
Mentari, S., & Maksum, I. R. (2024). Evaluation of the Performance of the Government's Internal Supervisory Apparatus in Local Government Supervision: A Case Study of the Inspectorate General of the Ministry of Home Affairs. Journal Transnational Universal Studies, 2(1), 1-7. https://doi.org/10.58631/jtus.v2i1.72
Miles, M., & Huberman, A. M. (2014). Qualitative Data Analysis: A Resource Book on New Methods. Jakarta: UI-Press.
Moleong, L. J. (2016). Qualitative Research Methods (Revised Edition). Bandung: Remaja Rosdakarya.
Momani, D. A. M. (2024). The Role of IT Governance in Organizations: Best Practices for Enhancing Audit, Control, and Success. Available at SSRN 5053120.
Netshifhefhe, K. H. O. D. A. N. I., Netshifhefhe, M. V., NAPHTALI, M., & MUPA, K. A. M. (2024). Integrating Internal Auditing and Legal Compliance: A Strategic Approach to Risk Management. IRE Journals, 8(4), 446-465.
Nur, M., & Mashdurohatun, A. (2024). Anti-Corruption Efforts in Regional Police Departments: The Role of Regional Inspectorate Supervision Based on Justice Values. Scholars International Journal of Law, Crime and Justice, 7(9), 378-386. http://dx.doi.org/10.36348/sijlcj.2024.v07i09.006
Putri, A., Indriani, M., & Saputra, M. (2023). The influence of expertise, time of assignment and audit stages on the audit quality of internal government supervisory apparatus (APIP) at Inspektorat throughout Aceh. International Journal of Current Science Research and Review, 6(12), 7541-7560. https://doi.org/10.47191/ijcsrr/V6-i12-12
Rachmat, M., & Wijaya, C. (2024). Strengthening Internal Supervision in Improving APIP Capability Achievement at the TNI Inspectorate General. Jurnal Indonesia Sosial Teknologi, 5(5). https://doi.org/10.32697/integritas.v10i1.1144
Rumawir, J. N., Tarore, S. V., Tengker, L., Sindua, N. J., & Wigena, I. B. W. (2024). Supervision of the Regional Inspectorate of North Sulawesi Province on the Implementation of City District Government Affairs. Technium Soc. Sci. J., 65, 15. http://dx.doi.org/10.47577/tssj.v65i1.12003
Selanno, H., & Wance, M. (2021). Performance Of Inspectorate In Supervision Of Government Administration In Buru Selatan Regency. Sosiohumaniora, 23(2), 189-157. http://dx.doi.org/10.24198/sosiohumaniora.v23i2.30296
Simanjuntak, G. P., & Sensi, L. (2023). Evaluation Of The Implementation Of The Internal Audit Capability Model (IACM) Level 3 In The Supervision System Of The Inspectorate General Of The Ministry Of Agriculture. International Journal of Science, Technology & Management, 4(6), 1581-1602. http://dx.doi.org/10.46729/ijstm.v4i6.1011
Sugiyono. (2016). Administrative Research Methods. Bandung: Alfabeta.
Tabita, M., Palinggi, Y., & Musmuliadi, M. (2022). Analysis of the Implementation of Regional Inspectorate Supervision on the Performance of Regional Service Agency Kutai Barat District. Journal of World Science, 1(9), 737-755. http://dx.doi.org/10.36418/jws.v1i9.96
Thoha, M. (2013). Organizational Behavior: Basic Concepts and Their Applications. Jakarta: Rajawali Press.
Copyright (c) 2025 Journal La Sociale

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.