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All Journal Jurnal Keadilan Pemilu
Muhammad Rizqi Kusumah Nagara
Ikatan Akuntan Indonesia
Law, Crime, Criminology & Criminal Justice Other

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PENGUATAN KELEMBAGAAN BADAN PENGAWAS PEMILU MELALUI PENDEKATAN COSO INTERNAL CONTROL-INTEGRATED FRAMEWORK Muhammad Rizqi Kusumah Nagara
Jurnal Keadilan Pemilu Vol 6 No 2 (2025): Jurnal Keadilan Pemilu
Publisher : Bawaslu Provinsi Jawa Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55108/jkp.v6i2.609

Abstract

This study analyzes the institutional strengthening of Indonesia’s Election Supervisory Body (Bawaslu) through the application of the COSO Internal Control - Integrated Framework. Using a normative–descriptive approach, it examines how the five COSO components control environment, risk assessment, control activities, information and communication, and monitoring are reflected in Bawaslu’s governance system. The research focuses on the 2025 Chairperson’s Decree on risk management as a landmark policy institutionalizing internal control within Bawaslu’s organizational architecture. Drawing from contemporary governance and public integrity theories (Scott, 2021; OECD, 2020; IDEA, 2021), this paper argues that COSO serves as an integrative model linking accountability, transparency, and risk-based management in electoral institutions. The findings reveal that aligning COSO principles with Bawaslu’s risk governance enhances institutional resilience and reinforces its legitimacy as a guardian of electoral justice.
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