Supervision as Governance Instrument: Compliance and Accountability in PTKIN-BLU Indonesia
Abstract
This study investigates the supervision strategies employed by the Internal Supervisory Units (Satuan Pengawasan Internal/SPI) of four State Islamic Universities (Universitas Islam Negeri/UIN) operating under Public Service Agency (Badan Layanan Umum/BLU) status in Indonesia — hereinafter referred to as PTKIN-BLU Institutions. In 2024, a qualitative multiple-case study was carried out, involving in-depth interviews with Organ SPI at UIN Sunan Kalijaga Yogyakarta, UIN Raden Mas Said Surakarta, UIN Sayyid Ali Rahmatullah Tulungagung, and UIN Mataram. Drawing on Agency Theory, Stewardship Theory, the internal audit effectiveness literature, hybrid governance scholarship, and the Supervision–Compliance–Accountability (SCA) Framework developed herein, the study analyses five dimensions of internal supervision practice: reporting structure, evidence and documentation management, internal–external audit coordination, authority and execution governance, and strategic orientation. Findings show considerable differences between institutions across a governance maturity spectrum, from emphasis on compliance and accountability to preventive, developmental, and process-renewal strategies. UIN Sunan Kalijaga demonstrates the highest level of supervisory maturity, characterised by dual-principal reporting, dedicated archival infrastructure, and long-term institutional knowledge management. The study contributes an integrated empirical model of supervisory strategy for hybrid public service organisations. It offers practical recommendations to strengthen compliance and accountability in PTKIN-BLU institutions in developing-country contexts.
Keywords:
Internal Supervision,, PTKIN-BLU, Public Service Agency, Compliance, Accountability
References
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Natan-Krup, D., & Mizrahi, S. (2024). Public accountability and bureaucratic discretion: Why do internal auditors stretch the boundaries of their role? Public Administration, 102(4), 1432–1449. https://doi.org/10.1177/02750740241265893
Noor, N. R. A. M., & Mansor, N. (2019). Proficiency of internal auditors and effectiveness of public sector audit in malaysian public organizations. International Journal of Advanced Science and Technology, 28(15), 164–171.
Pamungkas, B., Ibtida, R., & Avrian, C. (2018). Factors influencing audit opinion of the Indonesian municipal governments’ financial statements. Cogent Business & Management, 5(1), 1517675. https://doi.org/10.1080/23311975.2018.1517675
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Schillemans, T., & Bjurstrøm, K. H. (2020). Trust and verification: Balancing agency and stewardship theory in the governance of government agencies. International Public Management Journal, 23(5), 650–676. https://doi.org/10.1080/10967494.2018.1553807
Setiawan, M., Winarningsih, S., & Yuniartie, E. (2026). The role of internal audit in public procurement governance: a systematic literature review. Cogent Business & Management, 13(1), 2640253. https://doi.org/10.1080/23311975.2026.2640253
Setyaningrum, D., Wardhani, R., & Martani, D. (2017). The quality of governance, audit findings, and audit opinion: Evidence from Indonesian local government. International Journal of Economics and Financial Issues, 7(1), 293–297.
Tagesson, T., Sjödahl, L. E., & Collin, S.-O. (2015). Explaining the features of voluntary disclosure in the annual report: a study of Swedish municipalities. Local Government Studies, 41(4), 541–558. https://doi.org/10.1080/03003930.2015.1032161
Tillema, S., & ter Bogt, H. J. (2016). Does an agency-type of audit model fit a stewardship context? Evidence from performance auditing in Dutch municipalities. Financial Accountability & Management, 32(2), 135–156. https://doi.org/10.1111/faam.12084
Tomic, S. (2023). Regulatory inspection and public audit. In Public Management and Governance: Fourth Edition (pp. 181–192). https://doi.org/10.4324/9781003282839-16
Trap, B., Kikule, K., Vialle-Valentin, C., Musoke, R., Lajul, G. O., Hoppenworth, K., & Konradsen, D. (2016). First regulatory inspections measuring adherence to good pharmacy practices in the public sector in uganda: A cross-sectional comparison of performance between supervised and unsupervised facilities. Journal of Pharmaceutical Policy and Practice, 9(1), 1–10. https://doi.org/10.1186/s40545-016-0068-4
Trap, B., Todd, C. H., Moore, H., Lainas, P., & Mikkelsen, L. (2016). Supervision of the use of medicines in primary health care: An overview of supervisory mechanisms and their application. Health Policy and Planning, 31(7), 917–928. https://doi.org/10.1093/heapol/czw005
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Van Thiel, S., & Leeuw, F. L. (2002). The performance paradox in the public sector. Public Performance & Management Review, 25(3), 267–281. https://doi.org/10.2307/3381236
Verhoest, K., Van Thiel, S., Bouckaert, G., & Laegreid, P. (2020). Government agencies: Practices and lessons from 30 countries. International Journal of Public Administration, 43(5), 425–437. https://doi.org/10.1080/01900692.2019.1664056
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications.
Auyezova, B., Makysh, S., & Tasmaganbetov, A. (2025). Analysis of the Experience of the EU Countries in the Field of Auditing the Effectiveness of Public Funds Aimed at Infrastructural Development. Danube, 16(4), 318–337. https://doi.org/10.2478/danb-2025-0017
Barbera, C., Guarini, E., & Steccolini, I. (2025). Governance and accountability in reshaping public services: Open challenges and wicked problems of the 21st century. Public Administration, 103(3), 677–692. https://doi.org/10.1111/padm.70012
Battiston, P., & Gamba, S. (2016). The impact of social pressure on tax compliance: A field experiment. International Tax and Public Finance, 23(1), 1–40. https://doi.org/10.1007/s10797-015-9360-8
Belaiche, M., & Hamdi, F. (2025). The controlling over the financial operations in public administrative institutions -A case study of the Directorate of Education of Biskra. MSW Management, 35(2), 348–362. https://doi.org/10.7492/bds4gj12
Bisogno, M. (2018). Auditing Principles. In Global Encyclopedia of Public Administration, Public Policy, and Go.: With 294 Figures and 229 Tables (pp. 353–359). https://doi.org/10.1007/978-3-319-20928-9_2302
Bovens, M. (2007). Analysing and assessing accountability: A conceptual framework. European Law Journal, 13(4), 447–468. https://doi.org/10.1111/j.1468-0386.2007.00378.x
Bovens, M. (2010). Two concepts of accountability: Accountability as a virtue and as a mechanism. West European Politics, 33(5), 946–967. https://doi.org/10.1080/01402382.2010.486119
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
Brusca, I., Caperchione, E., Cohen, S., & Manes Rossi, F. (2016). Public sector accounting and auditing in Europe: The challenge of harmonization. Public Money & Management, 36(3), 189–197. https://doi.org/10.1080/09540962.2016.1162604
Buribayev, Y., & Khamzina, Z. (2025). Ethical and cultural guidelines in the labyrinth of Kazakhstan’s civil service. International Journal of Public Policy and Administration Research, 12(1), 48–67. https://doi.org/10.18488/74.v12i1.4155
Choi, J.-W. (2016). New public management or mismanagement? The case of public service agency of Indonesia. Journal of Government & Politics, 7(1), 104–127. https://doi.org/10.18196/jgp.2016.0028
Davis, J. H., Schoorman, F. D., & Donaldson, L. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20–47. https://doi.org/10.2307/259223
Eisenhardt, K. M., & Graebner, M. E. (2007). Theory building from cases: Opportunities and challenges. Academy of Management Journal, 50(1), 25–32. https://doi.org/10.5465/amj.2007.24160888
Emmanuel, O. E., Ajanya, M. A., & Audu, F. (2013). An assessment of internal control audit on the efficency of public sector in Kogi State Nigeria. Mediterranean Journal of Social Sciences, 4(11), 717–726. https://doi.org/10.5901/mjss.2013.v4n11p717
Erasmus, L., & Coetzee, P. (2018). Drivers of stakeholders’ view of internal audit effectiveness. Managerial Auditing Journal, 33(1), 90–114. https://doi.org/10.1108/maj-05-2017-1558
Global Internal Audit Standards (2024).
Grossi, G., Papenfuss, U., & Tremblay, M.-S. (2015). Corporate governance and accountability in state-owned enterprises: Relevance for accounting and public management research. Public Money & Management, 35(5), 311–320. https://doi.org/10.1080/09540962.2015.1061178
Grossi, G., Reichard, C., Thomasson, A., & Vakkuri, J. (2021). Exploring past, present and future trends in public sector auditing research: a literature review. Meditari Accountancy Research, 29(7), 94–134. https://doi.org/10.1108/medar-09-2020-1008
Hazaea, S. A., Zhu, J., Al-Matari, E. M., Senan, N. A. M., Khatib, S. F. A., & Ullah, S. (2021). Mapping of internal audit research in China: A systematic literature review and future research agenda. Cogent Business & Management, 8(1), 1938093. https://doi.org/10.1080/23311975.2021.1938093
Janssen, R. (2025). The Art of Audit: Eight remarkable government auditors on stage. In The Art of Audit: Eight remarkable government auditors on stage. https://doi.org/10.5117/9789462980914
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kurrohman, T., Lailiyah, A., & Wahyuni, N. I. (2018). The effect of Good University Governance, effectiveness of internal controlling system, and obedience of accounting regulation on the tendency of fraud in PTKIN-BLU. Research Journal of Finance and Accounting, 9(4), 105–112.
Lagos, F., Ruiz-Llorente, M., & Zorio-Grima, A. (2025). How have the transformations of Supreme Audit Institutions shaped contemporary public auditing? A professional, process, and stakeholder perspective. Financial Accountability & Management. https://doi.org/10.1111/faam.70030
Lapuente, V., & Van de Walle, S. (2020). The effects of new public management on the quality of public services. Governance, 33(3), 461–475. https://doi.org/10.1111/gove.12502
Maharramov, J. (2025). Functions of State Control. Scientific Work, 19(2), 115–118. https://doi.org/10.36719/2663-4619/111/115-118
Miles, M. B., Huberman, A. M., & Saldaña, J. (2020). Qualitative data analysis: A methods sourcebook (4th ed.). SAGE Publications.
Muhtar, Payamta, Sutaryo, & Amidjaya, P. G. (2020). Government accrual-based accounting standards implementation in Indonesia: The role of local government internal audit. Scientific Papers of the University of Pardubice, Series D, 28(3), 1107. https://doi.org/10.46585/sp28031107
Mukhamedyarova, L., Tussibayeva, G., Shakharova, A., Rudžionienė, K., Christauskas, Č., & Rakayeva, A. (2025). The Influence of Public Audit Bodies on the Effectiveness of Local Budget Governance. Administrative Sciences, 15(12). https://doi.org/10.3390/admsci15120493
Nadirsyah, Indriani, M., & Mulyany, R. (2024). Enhancing fraud prevention and internal control: The key role of internal audit in public sector governance. Cogent Business & Management, 11(1), 2382389. https://doi.org/10.1080/23311975.2024.2382389
Natan-Krup, D., & Mizrahi, S. (2024). Public accountability and bureaucratic discretion: Why do internal auditors stretch the boundaries of their role? Public Administration, 102(4), 1432–1449. https://doi.org/10.1177/02750740241265893
Noor, N. R. A. M., & Mansor, N. (2019). Proficiency of internal auditors and effectiveness of public sector audit in malaysian public organizations. International Journal of Advanced Science and Technology, 28(15), 164–171.
Pamungkas, B., Ibtida, R., & Avrian, C. (2018). Factors influencing audit opinion of the Indonesian municipal governments’ financial statements. Cogent Business & Management, 5(1), 1517675. https://doi.org/10.1080/23311975.2018.1517675
Pribadi, U., Rahkmat, A., & Samadi, N. (2024). Nexus of public organization, transparency, and accountability in Indonesia’s digital governance. Journal of Public Affairs, 24(2), e2940. https://doi.org/10.1002/pa.2940
Rajala, T. (2025). Beyond simplification in public sector accountability: Contradictions between principal-agent and complexity theories. Public Administration Review, 85(1), 45–61. https://doi.org/10.1111/puar.13941
Raudla, R., Taro, K., Agu, C. A., & Douglas, J. W. (2016). The impact of performance audit on public sector organizations: The case of Estonia. Public Organization Review, 16(2), 217–233. https://doi.org/10.1007/s11115-015-0308-8
Reichborn-Kjennerud, K., & Johnsen, Å. (2018). Performance audits and supreme audit institutions’ impact on public administration: The case of the Office of the Auditor General in Norway. Administration & Society, 50(10), 1422–1446. https://doi.org/10.1177/0095399715623315
Roussy, M., Barbe, O., & Raimbault, S. (2020). Internal audit: from effectiveness to organizational significance. Managerial Auditing Journal, 35(2), 322–342. https://doi.org/10.1108/maj-08-2018-1997
Schillemans, T., & Bjurstrøm, K. H. (2020). Trust and verification: Balancing agency and stewardship theory in the governance of government agencies. International Public Management Journal, 23(5), 650–676. https://doi.org/10.1080/10967494.2018.1553807
Setiawan, M., Winarningsih, S., & Yuniartie, E. (2026). The role of internal audit in public procurement governance: a systematic literature review. Cogent Business & Management, 13(1), 2640253. https://doi.org/10.1080/23311975.2026.2640253
Setyaningrum, D., Wardhani, R., & Martani, D. (2017). The quality of governance, audit findings, and audit opinion: Evidence from Indonesian local government. International Journal of Economics and Financial Issues, 7(1), 293–297.
Tagesson, T., Sjödahl, L. E., & Collin, S.-O. (2015). Explaining the features of voluntary disclosure in the annual report: a study of Swedish municipalities. Local Government Studies, 41(4), 541–558. https://doi.org/10.1080/03003930.2015.1032161
Tillema, S., & ter Bogt, H. J. (2016). Does an agency-type of audit model fit a stewardship context? Evidence from performance auditing in Dutch municipalities. Financial Accountability & Management, 32(2), 135–156. https://doi.org/10.1111/faam.12084
Tomic, S. (2023). Regulatory inspection and public audit. In Public Management and Governance: Fourth Edition (pp. 181–192). https://doi.org/10.4324/9781003282839-16
Trap, B., Kikule, K., Vialle-Valentin, C., Musoke, R., Lajul, G. O., Hoppenworth, K., & Konradsen, D. (2016). First regulatory inspections measuring adherence to good pharmacy practices in the public sector in uganda: A cross-sectional comparison of performance between supervised and unsupervised facilities. Journal of Pharmaceutical Policy and Practice, 9(1), 1–10. https://doi.org/10.1186/s40545-016-0068-4
Trap, B., Todd, C. H., Moore, H., Lainas, P., & Mikkelsen, L. (2016). Supervision of the use of medicines in primary health care: An overview of supervisory mechanisms and their application. Health Policy and Planning, 31(7), 917–928. https://doi.org/10.1093/heapol/czw005
Tung Ng, A. K., Tsui, M.-S., & Tong Lit Leung, C. (2021). Social Work Supervision in Hong Kong. In The Routledge International Handbook of Social Work Supervision (pp. 75–89). https://doi.org/10.4324/9780429285943-8
Tung Ng, E. C., Sax, S., Kilag, O. K., & Tura, M. (2021). Supervision quality and public service delivery in health systems: A multilevel analysis. BMJ Global Health, 6(Suppl. 5), e006081. https://doi.org/10.1136/bmjgh-2021-006081
Van Thiel, S., & Leeuw, F. L. (2002). The performance paradox in the public sector. Public Performance & Management Review, 25(3), 267–281. https://doi.org/10.2307/3381236
Verhoest, K., Van Thiel, S., Bouckaert, G., & Laegreid, P. (2020). Government agencies: Practices and lessons from 30 countries. International Journal of Public Administration, 43(5), 425–437. https://doi.org/10.1080/01900692.2019.1664056
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications.
Published
2026-06-05
How to Cite
Agustina, I., Fashimado, Z., & Anitasari, A. (2026). Supervision as Governance Instrument: Compliance and Accountability in PTKIN-BLU Indonesia. Jesya, 9(2), 1192-1212. https://doi.org/https://doi.org/10.36778/jesya.v9i2.2673
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Articles
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