Anti-Fraud Strategy under OJK Regulation 12/2024: Scope, 4 Pillars, Reporting, and Sanctions
A guide to OJK Regulation 12/2024 for LJK: who is required to comply, types of fraud, the four pillars of the anti-fraud strategy, the reporting schedule to OJK, sanctions, and how it differs from OJK Regulation 39/2019.
Audithink for the Inspectorate: Internal Audit Software for Regional APIP
How the six Audithink features help the Inspectorate manage the PKPT, work programs, review deadlines, and follow-up of recommendations, and what it does not do.
SAKIP Evaluation by the Inspectorate: Components, Weights, and Predicates
SAKIP evaluation based on PANRB Ministerial Regulation 88/2021: the role of the APIP, the four components and their weights, the AA to E score scale, result predicates, and practical steps for evaluators.
LKPD Review by the Inspectorate: Legal Basis, Stages, and Deadlines
LKPD review by the Inspectorate: the legal basis of Government Regulation 12/2019 and Home Affairs Ministerial Regulation 3/2026, roles of the parties, stages, deadlines, report contents, and follow-up monitoring.
APIP Peer Review: Basis, Implementers, Assessment Scale, and Follow-Up
APIP peer review maintains the quality of internal oversight. Understand the legal basis, implementers, scope, conclusion scale, report, and follow-up under the 2024 AAIPI guidelines.
SPIP Maturity: Elements, Levels, and Assessment Method Under BPKP Regulation 5/2021
Understand SPIP maturity: the basis in Government Regulation 60/2008, assessment elements and weights, levels and scores, assessment mechanism, the role of the Inspectorate, and how it differs from APIP capability.
APIP Capability: Levels, Elements, and Assessment Under BPKP Regulation 6/2025
Understand APIP capability: the legal basis of BPKP Regulation 6/2025, levels 1 to 5, assessment elements and weights, Level 3 requirements, and how it differs from SPIP maturity.
Inspectorate PKPT: Legal Basis, Contents, and How to Prepare It on a Risk-Based Approach
The Inspectorate PKPT is the annual oversight plan of the regional APIP. Learn the legal basis, minimum contents, the risk-based preparation flow, a risk assessment example, and common mistakes.
Public Sector Audit Standards: Analyzing SPIP and APIP Guidelines
Recurring audit findings and ignored recommendations often signal weak internal controls. Learn how implementing public sector audit standards, SPIP elements, and APIP guidelines can strengthen the accountability of government agencies and state-owned enterprises (BUMN/BUMD).