Insight and Oversight Function of BPK to Improve the Management of Indonesian Migrant Workers

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Pub Date : 2023-06-28 DOI:10.28986/jtaken.v9i1.1146

Luki Karunia, Nico Andrianto

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Abstract

This research discusses the role of BPK through insight and oversight function to improve the management of the Indonesian Migrant Workers (PMI) program. The study was conducted using a qualitative approach by analyzing the contents of the performance audit report as well as the viewpoint/opinion of BPK regarding Indonesian migrant workers released by BPK from 2010 to 2021. Various performance audits are carried out periodically by BPK by targeting PMI recipient countries with multiple characteristics, which determine different strategies regarding the dynamics of policies in PMI recipient countries. This study concludes that BPK plays a significant role in encouraging the improvement of PMI management through various performance audit recommendations and viewpoints/opinions. These audit recommendations have carried out the insight and oversight functions related to governance and implementation of the PMI program, as well as policies that need to be improved accordingly. Traditionally seen as only conducting financial audits, performance audits conducted by BPK, primarily through insight and oversight functions, can improve government management related to the Indonesian Migrant Workers program.

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BPK对印尼外来务工人员管理的洞察与监督作用

本研究探讨了BPK的作用，通过洞察和监督功能，以改善印尼移民工人(PMI)计划的管理。本研究采用定性方法，通过分析绩效审计报告的内容以及BPK在2010年至2021年发布的关于印尼移民工人的观点/意见进行。BPK针对具有多种特征的PMI接收国定期进行各种绩效审计，这些特征决定了有关PMI接收国政策动态的不同策略。本研究得出结论，BPK通过各种绩效审计建议和观点/意见，在鼓励PMI管理改进方面发挥了重要作用。这些审计建议执行了与PMI项目的治理和实施以及需要相应改进的政策相关的洞察和监督功能。传统上，BPK只被视为进行财务审计，但BPK主要通过洞察和监督职能进行的绩效审计可以改善政府对印尼移民工人计划的管理。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara

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审稿时长

18 weeks