PENGUATAN KELEMBAGAAN BADAN PENGAWAS PEMILU MELALUI PENDEKATAN COSO INTERNAL CONTROL-INTEGRATED FRAMEWORK
DOI:
https://doi.org/10.55108/jkp.v6i2.609Kata Kunci:
Bawaslu, COSO Framework, Internal Control, Risk Management, Electoral GovernanceAbstrak
This study analyzes the institutional strengthening of Indonesia’s Election Supervisory Body (Bawaslu) through the application of the COSO Internal Control - Integrated Framework. Using a normative–descriptive approach, it examines how the five COSO components control environment, risk assessment, control activities, information and communication, and monitoring are reflected in Bawaslu’s governance system. The research focuses on the 2025 Chairperson’s Decree on risk management as a landmark policy institutionalizing internal control within Bawaslu’s organizational architecture. Drawing from contemporary governance and public integrity theories (Scott, 2021; OECD, 2020; IDEA, 2021), this paper argues that COSO serves as an integrative model linking accountability, transparency, and risk-based management in electoral institutions. The findings reveal that aligning COSO principles with Bawaslu’s risk governance enhances institutional resilience and reinforces its legitimacy as a guardian of electoral justice.
Referensi
Abdullah. “Penguatan Electoral Justice System pada Bawaslu Menghadapi Pemilu Serentak 2024.” Jurnal Keadilan Pemilu Vol 2 (2021): 48–60.
Peraturan Bawaslu Nomor 1 Tahun 2021 tentang Organisasi dan Tata Kerja Sekretariat Jenderal Badan Pengawas Pemilihan Umum, Sekretariat Badan Pengawas Pemilihan Umum Provinsi, Sekretariat Badan Pengawas Pemilihan Umum kabupaten/kota, dan Sekretariat Panitia Pengawas Pemilihan Umum Kecamatan. Jakarta: Bawaslu RI, 2021.
Peraturan Bawaslu Nomor 5 Tahun 2022 tentang Pengawasan Penyelenggaraan Pemilihan Umum. Jakarta: Bawaslu RI, 2023.
Keputusan Ketua Bawaslu Nomor 196/HK.01.00/K1/07/2025 tentang Pedoman Penerapan Manajemen Risiko di Lingkungan Badan Pengawas Pemilihan Umum, Badan Pengawas Pemilihan Umum Provinsi, dan Badan Pengawas Pemilihan Umum Kabupaten/Kota. Jakarta: Bawaslu RI, 2025.
Bovens, Mark, Thomas Schillemans, and Paul ’t Hart. Accountability in Public Administration. Oxford: Oxford University Press, 2018.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). Enterprise Risk Management—Integrating with Strategy and Performance. Durham, NC: COSO, 2017.
Deloitte. “Global Third-Party Risk Management Survey” Deloitte Insights, 2023.
Denhardt, Janet V., and Robert B. Denhardt. The New Public Service: Serving, Not Steering. 4th ed. New York: Routledge, 2019.
Fox, Jonathan. “Social Accountability: What Does the Evidence Really Say?” World Development 122 (2019): 1–19.
Hood, Christopher, and Ruth Dixon. A Government That Worked Better and Cost Less? Oxford: Oxford University Press, 2015.
International Institute for Democracy and Electoral Assistance (International IDEA). The Role of Electoral Management Bodies in Promoting Integrity. Stockholm: IDEA, 2021.
Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (KemenPANRB). Laporan Reformasi Birokrasi Nasional 2023. Jakarta: KemenPANRB, 2023.
Langford, Malcolm, Rebbeca Shiel, M. Wilson. “The Rise of Electoral Management Bodies: Diffusion and Effect”, (2021): 60-84.
Organisation for Economic Co-operation and Development (OECD). Public Integrity Handbook. Paris: OECD Publishing, 2020.
PricewaterhouseCoopers (PwC). Reimagining Internal Audit: The Road Ahead 2022. London: PwC Global Public Sector Report, 2022.
Scott, W. Richard. Institutions and Organizations: Ideas, Interests, and Identities. 4th ed. Los Angeles: Sage Publications, 2021.
Tyler, Tom R. Why People Cooperate: The Role of Social Motivation. Princeton: Princeton University Press, 2020.
United Nations Development Programme (UNDP). Information Integrity to Sustain Peace during Electoral Processes. New York: UNDP, 2023.
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Hak Cipta (c) 2025 Muhammad Rizqi Kusumah Nagara
Artikel ini berlisensi Creative Commons Attribution 4.0 International License.
