Peran Aparat Pengawasan Intern Pemerintah (Apip) dalam Pengendalian Fraud Pengadaan Barang/Jasa di Pemerintah Provinsi Sulawesi Utara

Maya Angelia Sanni (Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi, Manado)
Jantje J. Tinangon (Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi, Manado)
Hendrik Manossoh (Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi, Manado)

Syntax Literate: Jurnal Ilmiah Indonesia
Jurnal Ilmiah Indonesia

This study aims to find out: 1) the role of the Government Internal Supervisory Apparatus (APIP) in controlling goods/services procurement fraud; 2) the obstacles faced by APIP when carrying out its role. Qualitative research with a phenomenological approach is the method used in this study. The main technique used in data collection is in-depth interviews using purposive sampling methods in determining research informants. The results of the study indicate that the APIP in the Inspectorate of North Sulawesi Province carrying out its role effectively in controlling fraud of goods/services procurement through three approaches, that are: prevention, detection, and education. However, in performing its role, APIP faces obstacles, that are: unequal auditor competence, budget constraints, and auditor objectivity interference.