Probity Audit of Procurement Information System: A Case Study of SIMPRODAS Implementation in Bandung Regency

Dodi Syaripudin, Lusianto Lusianto, Rizki Adha, Sri Supatmi, Bobi Kurniawan Soegoto, Zainal Arifin Hasibuan

Abstract


Probity audit is an independent assessment activity aimed at ensuring integrity, correctness, and honesty in the public sector procurement process of goods and services. This study analyzes the application of probity audit in the procurement information system (SIMPRODAS – Probity Oversight Information System BEDAS) in Bandung Regency as a form of digital transformation in enhancing accountability and transparency of regional financial management. Using a qualitative research approach through a case study method, this study involves the collection of primary data through in-depth interviews with 15 informants from the Inspectorate, financial management units, and regional work units, as well as secondary data from policy documents and audit reports. The results indicate that the implementation of SIMPRODAS has improved real-time monitoring in the procurement process, but still faces challenges related to human resource competencies, cross-organizational system integration, and clarity of audit normalization guidelines. The study recommends capacity building for audit human resources, refinement of information-technology-based probity audit technical guidelines, and strengthening coordination between the Government Internal Supervisory Apparatus (APIP) and management. These findings provide practical contributions for local governments in optimizing probity audits through the utilization of modern information systems.

Keywords


probity audit; information systems; Accountability; digital transformations; SIMPRODAS

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DOI: http://dx.doi.org/10.38101/sisfotek.v16i2.16252

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