Strengthening Internal Oversight in Local Government through Organizational Reform: Evidence from a Regional Inspectorate

This study aims to analyze how organizational reform through the establishment of Special Assistant Inspectors (Irban Khusus) supports the strengthening of internal oversight functions at the Merauke Regency Regional Inspectorate. The study employs a descriptive qualitative approach with data collection through in-depth interviews, observations, and documentation. Six informants were purposively selected to represent internal members of the Inspectorate, functional oversight officials, external stakeholders, and village governments. Data were analyzed using the six dimensions of policy implementation proposed by Van Meter and Van Horn: policy standards and objectives, resources, interorganizational communication, characteristics of the implementing agency, social, economic, and political conditions, and the disposition of implementers. The results indicate that the establishment of the Special Internal Audit Unit (Irban Khusus) supports the strengthening of internal oversight through the specialization of oversight functions, a clearer division of tasks and authority, and improved coordination. Policy implementation is supported by clear objectives, institutional support from the local government, effective communication, and positive acceptance from implementers. However, limitations in the number of auditors, workspace, geographical conditions, and regional accessibility remain operational constraints. This study demonstrates that structural changes alone are insufficient to strengthen internal oversight; they must be accompanied by adequate implementation capacity. The contribution of this research lies in the understanding that organizational reform is not merely an administrative change but rather a policy implementation mechanism that can support the strengthening of local government internal oversight functions.