By: Dyas Hardian*
Efforts to combat corruption in Indonesia continue to evolve, not only through legal enforcement but also through more systematic and structured preventive measures. One of the key instruments currently being prioritized by the government is the implementation of regular audits by Internal Government Supervisory Apparatus (APIP). These audits aim to ensure that administrative and financial processes are carried out in accordance with regulations and to identify potential irregularities at an early stage.
The Corruption Eradication Commission (KPK) views the role of APIP as increasingly crucial in realizing clean governance. As part of the 2025–2026 National Action Plan, the KPK has devised a dedicated strategy to strengthen internal supervision. This includes drafting new regulations for APIP at ministries and agencies, increasing the number of personnel, and enhancing their competence through structured online training.
More than just a technical activity, regular audits are now positioned as a key part of transforming bureaucratic culture. Audits enable the early detection of non-compliance from the planning phase through to program implementation. As a result, the potential for moral hazard can be significantly reduced. Moreover, audit findings can serve as strategic input for improving public policies to be more responsive and accountable.
Audits also encourage government institutions to continuously update their budgeting and performance management systems. Feedback mechanisms from audit results serve as an important foundation for adjusting organizational structures, procedures, and optimizing resource utilization. In this way, institutions go beyond mere administrative compliance and actively innovate in their governance practices.
The use of technology is also a major focus. The KPK promotes the optimal use of digital systems such as e-audit for procurement processes, as well as the Regional Government Information System (SIPD) to oversee local-level operations. This digital transformation is considered essential for accelerating early detection of violations that could result in state losses.
KPK Deputy Chair Agus Joko Pramono expressed his hope that collaboration between APIP and external oversight bodies would be strengthened to expand the scope of supervision. The government aims to foster a robust and integrity-driven system through embedded oversight, rather than relying solely on enforcement once losses occur. This approach aligns with KPK’s commitment to building a national integrity system.
The enhancement of internal audit effectiveness was also a key topic during a multi-sector dialogue hosted by the KPK in collaboration with the UN Global Compact Network Indonesia (IGCN). IGCN Executive Director Josephine Setyonoemphasized that synergy between the public and private sectors is essential for a comprehensive corruption prevention system. She stressed the importance of digital transformation and strengthening existing systems to minimize budget leakage and corrupt practices.
Meanwhile, Head of the National Public Procurement Agency (LKPP), Hendrar Prihadi, highlighted the importance of transparency in procurement processes. In coordination with the KPK, LKPP is advancing the development of the Electronic Catalog System Version 6 (e-Catalog V6), which features integrated e-audit tools. These features help identify corruption risks early in high-risk transaction points.
The implementation of e-Catalog V6 aims to increase efficiency, accelerate procurement, and support domestic products and MSMEs. As of December 2024, over 3.5 million products were listed in the system, reflecting widespread adoption. Integration with the Institutional Financial Application System (SAKTI) and SIPD is expected to strengthen cross-ministerial and local government oversight in procurement.
The government’s commitment to budget accountability is also evident in the 2024 fiscal year procurement achievements, which totaled more than Rp1,259 trillion. Of this, approximately 90% supported domestic products, while 41.9%contributed to empowering micro, small, and cooperative enterprises (UMKMs). This demonstrates a policy direction that is not only anti-corruption but also promotes inclusive economic development.
Regular audits are not merely administrative obligations—they are a preventive strategy aimed at holistic systemic reform. By strengthening internal oversight, the government is fostering a culture of transparency across all levels of bureaucracy. Regular audits also function as evaluative tools to assess whether current policies are on track or in need of adjustment.
In addition, civil society participation in the form of participatory audits is increasingly encouraged. Both the government and KPK recognize the importance of public information transparency to support broader and more sustainable oversight. With a more aware and critical society, the efforts of the government and KPK to reduce irregularities become more effective.
These concrete steps are aligned with Indonesia’s goal of improving its Corruption Perceptions Index (CPI). After recording an increase from 34 to 37, the government and KPK have set a more ambitious target of reaching a score of 43in the near future. Strengthening the role of APIP and digital auditing systems is seen as a crucial foundation for achieving this goal.
The awareness of the importance of prevention is now deeply embedded in the public institution management paradigm. By prioritizing prudence, accountability, and cross-sector collaboration, the government aims to ensure that every public expenditure generates real benefits for society, free from corrupt practices. Regular audits symbolize the collective effort to uphold integrity as a cornerstone of governance.
If oversight systems become more deeply rooted and consistently implemented, it is not impossible for Indonesia to accelerate its progress toward a clean, efficient, and highly competitive public administration. The government has demonstrated genuine commitment that the fight against corruption goes beyond sanctions—it begins with systemic reform from within.
*) The author is a Public Policy Analyst.
