JAMBI — Accountable and transparent financial governance in the public health education sector has become a critical focal point following a comprehensive scientific study conducted by a research team from Universitas Jambi. The evaluation framework led by Muhardi Achmad, Netty Herawaty, and Achmad Hizazi in 2026 identifies operational blueprints to elevate internal oversight functions. This strategic adjustment is deemed vital to safeguard multi-trillion rupiah public budgets managed by various Health Polytechnics (Poltekkes) under the Ministry of Health across Indonesia.
The institutional push for structural evaluation expanded rapidly after wide-scale organizational transformations occurred within the ministry's network. Currently, out of 38 Poltekkes units operating from Sabang to Merauke, 34 institutions have officially converted into Public Service Agencies (BLU). This autonomous legal status grants substantial flexibility to manage Non-Tax State Revenue (PNBP), run self-directed procurement of goods and services, and handle institutional assets independently. However, this financial autonomy serves as a double-edged sword, escalating the risks of agency conflicts and fiscal inefficiencies if not balanced by strict monitoring systems. Crucially, the total cumulative budget managed across these BLU Poltekkes operations exceeds an estimated Rp5 trillion annually.
Field metrics indicate noticeable control vulnerabilities that require immediate remedy. The Audit Board of the Republic of Indonesia (BPK RI) in its first-semester report of 2024 exposed 42 administrative findings linked to internal control failures within the Ministry of Health's financial statements from the previous year, including issues inside BLU Poltekkes facilities. The recorded discrepancies involved sub-optimal procurement routines, sloppy asset monitoring, weak revenue and receivables controls, and accounting reports that fell short of Government Accounting Standards (SAP). The responsibility to mitigate these financial exposures rests heavily upon the Internal Supervisory Units (SPI) at each campus.
To produce data-driven solutions, the Universitas Jambi researchers deployed a Systematic Literature Review (SLR) methodology adhering strictly to the PRISMA 2020 framework. They reviewed and synthesized 25 high-quality academic papers published between 2019 and 2025. Through this structured format, operational data concerning 112 active SPI auditors working within 34 BLU Poltekkes throughout Indonesia were evaluated to measure the collective impact of four key parameters: independence, competence, motivation, and professional experience on resulting audit quality.
The compiled research data confirmed a strong academic consensus highlighting technical competence as the most dominant variable. Competence emerged as a primary factor in 92 percent of the analyzed literature, illustrating that an in-depth understanding of state accounting frameworks, public procurement laws, and digital financial platforms like the SAKTI application is mandatory for identifying systemic errors or budget diversions. Additionally, professional independence was validated by 80 percent of the studies as the bedrock of objectivity. Internal auditors lacking substantive independence are prone to external pressures, yielding highly biased and unreliable evaluation reports.
The study also shed light on a profound structural paradox experienced by the campus-based internal auditors. While tasked with overseeing a massive pool of state funds exceeding Rp5 trillion, the actual staffing levels are extremely low, averaging only 3.3 auditors per Poltekkes unit. This severe personnel shortage translates into intense workloads and risks causing professional burnout. Consequently, extensive work experience proves vital in accelerating an auditor's cognitive capability to spot financial red flags efficiently. Meanwhile, internal motivation, driven by professional recognition and career development opportunities, remains the primary engine keeping audit quality consistent despite heavy assignment pressures.
The real-world implications of this study provide clear policy guidelines for administrators at the Ministry of Health. Improving financial oversight within Poltekkes institutions cannot be achieved through superficial modifications. The Ministry of Health must establish uniform, measurable competency criteria for BLU internal auditors and build stronger protective regulations to secure their independence. Implementing concrete steps, such as issuing a formal Internal Audit Charter and reinforcing the Supervisory Board's role as a buffer between auditors and campus management, is essential to maximize the protection of public assets.
Author Profile:
Muhardi Achmad is a researcher at Universitas Jambi.
Netty Herawaty is a researcher at Universitas Jambi.
Achmad Hizazi is a researcher at Universitas Jambi.
Research Source:
Systematic Literature Review: The Influence of Independence, Competence, Motivation, and Experience of Internal Supervisory Unit (SPI) Auditors on Audit Quality at Public Service Agency (BLU) Health Polytechnics of the Ministry of Health, East Asian Journal of Multidisciplinary Research (EAJMR), 2026.
DOI: https://doi.org/10.55927/eajmr.v5i5.117
URL: https://journaleajmr.my.id/index.php/eajmr
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