Analisis Implementasi Manajemen Risiko Dalam Meningkatkan Efektivitas Pengendalian Internal Pada Instansi Pemerintah Provinsi Merauke

Abstrak

This study analyzes the implementation of risk management to improve the effectiveness of internal control in government agencies in Merauke Province. Over the past two decades, governance in Indonesia has undergone a transformation toward transparency and accountability, in line with the third wave of bureaucratic reform policies that position risk management as a strategic instrument for strengthening the Government Internal Control System (SPIP). Merauke, as a strategic region in eastern Indonesia, faces high levels of complexity in governance, from financial oversight to infrastructure projects, which demands the implementation of integrated risk management. This study employed a descriptive analysis method with a qualitative approach, with the sample locations being the Inspectorate, the Regional Development Planning Agency (BPKAD), the Regional Development Planning Agency (Bappeda), and the Merauke Provincial Secretariat. Data were obtained through observation, documentation, and in-depth interviews, and analyzed using the interactive model of Miles, Huberman, and Saldaña (2019). Data validity was strengthened through triangulation of sources and methods.

The results indicate that risk management implementation in the Merauke Provincial Government has been ongoing but is not yet optimal. Most Regional Apparatus Organizations (OPD) have risk registers, but have not integrated them into strategic planning and risk-based supervision. The maturity level of risk management has only reached "partially controlled" (2.6/5) according to the Financial and Development Supervisory Agency (BPKP) (2024). Key obstacles include limited competency of APIP human resources, a weak risk culture, and the lack of an integrated risk information system. This study confirms that the integration of risk management and internal control strengthens the effectiveness of public oversight by encouraging evidence-based decision-making (evidence-based governance). This finding supports the Enterprise Risk Management (COSO, 2017) and Risk Governance (Mikes & Kaplan, 2021) theories that internal control effectiveness depends on the internalization of risk values within the organizational culture. This study recommends the establishment of a Regional Risk Committee and the development of the Merauke e-Risk system to strengthen accountable, adaptive, and sustainable governance.