Strengthening Public Procurement Governance: The Oversight Roles of the Audit Board of Indonesia and the Police Inspectorate in Preventing Financial Irregularities within the Indonesian National Police
DOI:
https://doi.org/10.59890/ijels.v4i9.58Keywords:
Strengthening Public, The Oversight Roles of the Audit Board of Indonesia, Police Inspectorate in Preventing Financial IrregularitiesAbstract
The procurement of goods and services within the Indonesian National Police (Polri) constitutes a strategic component of state financial management and is highly susceptible to financial irregularities due to the substantial allocation of public funds and the complexity of procurement procedures. Effective oversight is therefore essential to ensure that procurement activities are conducted transparently, accountably, and in accordance with the principles of good governance. This study aims to analyze the common forms of financial irregularities occurring in the procurement of goods and services within Polri and to examine the oversight functions of the Audit Board of the Republic of Indonesia (BPK) and the Inspectorate General of Supervision of the Indonesian National Police (Itwasum Polri) in preventing and addressing such irregularities. The research employs a normative legal research method using statutory, conceptual, and case approaches. Legal materials were collected through library research, including legislation, scholarly literature, audit reports, and other relevant legal documents, and were analyzed qualitatively using a prescriptive approach. The findings reveal that financial irregularities commonly involve biased technical specifications, price mark-ups, bid rigging, non-compliance with contractual specifications, deficiencies in work volume, and overpayments. Although both BPK as the external auditor and Itwasum Polri as the internal supervisory body possess adequate legal authority, the effectiveness of their oversight remains constrained by limited institutional coordination, inadequate implementation of audit recommendations, and the absence of comprehensive risk-based supervision. Accordingly, strengthening institutional synergy, optimizing digital oversight mechanisms, and developing an integrated supervision system are essential to enhance accountability, integrity, and transparency in the procurement of goods and services within the Indonesian National Police.
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