Indonesian Accounting Literacy Journal
Vol. 6 No. 2 (2026): Indonesian Accounting Literacy Journal (March 2026)

Peran Strategis Inspektorat dalam Mewujudkan Tata Kelola Pemerintahan yang Baik dalam Pengelolaan Keuangan Komisi Pemilihan Umum

Mardiansyah, Muhammad Abdillah Faqih (Unknown)
Irawan, Erwin (Unknown)
Maniani, Kalvin Yulnex (Unknown)
Hidayat, Ahmad Nur (Unknown)



Article Info

Publish Date
22 Mar 2026

Abstract

This study aims to analyze the strategic role of the Inspectorate in realizing good governance, particularly in financial management at the General Elections Commission (KPU). Furthermore, it identifies supporting and inhibiting factors and formulates strategies to strengthen the Inspectorate's role. This study uses a descriptive qualitative approach to deeply understand the social dynamics of institutional structures, governance values, and oversight practices in the context of a complex public organization such as the KPU. Data collection was conducted through semi-structured interviews, participant observation, and documentation studies. The results show that the Inspectorate has a strategic role, shifting from mere administrative compliance to a proactive mechanism that ensures public accountability, transparency, and institutional integrity. Its main contributions include strengthening financial accountability through risk-based audits and acting as an 'integrity guardian' to prevent bureaucratic corruption.

Copyrights © 2026






Journal Info

Abbrev

ialj

Publisher

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...