Optimization of the Risk-Based Annual Supervision Work Program to Improve the Quality of Supervision Results at the Balikpapan City Inspectorate

Dyna Evi Septiana, Saipul saipul, Harianti harianti

Abstract


This study analyzes the strategic dimensions that influence the quality of risk-based supervision through a comprehensive examination of three interrelated domains: coordination and governance, human resources, and technology integration. The research employs a descriptive qualitative method supported by analytical visualization using a donut diagram to illustrate the proportional contributions of each domain to supervisory effectiveness. Findings reveal that coordination and governance play a dominant role in ensuring institutional coherence, accountability, and leadership alignment, while human resources emerge as the core determinant of adaptive and ethical audit performance. Technological integration functions as a transformative enabler that strengthens data-driven decision-making and operational transparency within the supervisory framework. The interaction among these three domains demonstrates that the success of risk-based supervision depends on systemic balance rather than isolated reforms. The study concludes that strengthening institutional coordination, investing in professional capacity, and advancing digital infrastructure are essential for building a sustainable, responsive, and accountable supervision system capable of addressing dynamic governance risks.

Keywords


Risk-Based Supervision; Governance Coordination; Human Resource Development; Technological Integration

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References


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DOI: https://doi.org/10.31764/jgop.v7i2.36323

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