Efektivitas Pengawasan Aparat Pengawas Intern Pemerintah (APIP) Terhadap Pengadaan Barang/Jasa di Kabupaten Asahan

This study aims to analyze the effectiveness of the Government Internal Supervisory Apparatus (APIP) in monitoring the procurement of goods and services in Asahan Regency, focusing on the findings of the Audit Board of Indonesia (BPK) regarding irregularities in implementation that caused regional losses. The audit conducted by BPK North Sumatra Representative revealed weaknesses in the preparation of planning documents, such as the Terms of Reference (KAK) and Work Plan and Requirements (RKS), as well as procedural deviations in evaluation and price determination. Although BPK issued follow-up recommendations with a specific deadline, APIP’s oversight has not been fully effective in preventing problems from the early stages of procurement. The research applies an empirical legal method through interviews and document reviews related to BPK’s findings. The results indicate that APIP’s role remains limited, mainly due to the lack of human resources, limited competencies, and insufficient supporting facilities for supervision. To enhance effectiveness, the study recommends strengthening auditor capacity through training, optimizing inter-agency coordination, and utilizing information technology to promote transparency and accountability in the procurement process.