Evaluation of the Context of Completion of Follow-up Actions on Supervision Results in North Gorontalo Regency

Abstract

This study examines the implementation of the Follow-Up of Supervision Results policy (TLHP) in North Gorontalo Regency within the framework of bureaucratic reform and good governance. Effective follow-up of audit recommendations is essential to ensure accountability, prevent corruption, and improve public sector performance. The research aims to evaluate the policy context, particularly the adequacy of the legal basis, the clarity of objectives and targets, and the alignment of programs and activities supporting TLHP completion. A mixed-methods approach with an exploratory sequential design was employed. Qualitative data were collected through observation, in-depth interviews, and document analysis, then strengthened by quantitative weighting using the Analytical Hierarchy Process (AHP). The evaluation framework applied the CIPP model developed by Stufflebeam. The findings reveal that policy objectives and targets have been clearly formulated in the Inspectorate’s planning documents and meet SMART criteria. However, major constraints remain in the regulatory and institutional aspects. There is no comprehensive derivative regional regulation, particularly concerning recovery of losses involving third parties. Moreover, most regional apparatus organizations do not integrate TLHP into their performance targets due to budget limitations and sectoral ego, causing weak cross-agency commitment. Strengthening local regulations, establishing supporting institutions, and integrating TLHP into all agencies’ planning documents are crucial to improving effectiveness.