Dari Kepatuhan Menuju Kapabilitas Tata Kelola
Evaluasi Efektivitas Kebijakan Manajemen Risiko di Pemerintah Provinsi Kalimantan Timur
DOI:
https://doi.org/10.21787/jbp.17.2025-2858Kata Kunci:
Manajemen Risiko, Tata Kelola, Evaluasi Kebijakan, Sistem Pengawasan Internal Pemerintah (SPIP), Tata Kelola Risiko, Provinsi Kalimantan TimurAbstrak
Manajemen risiko di pemerintahan daerah semakin diposisikan sebagai instrumen strategis untuk memperkuat tata kelola, integritas, dan kualitas pengambilan keputusan publik. Namun, berbagai studi menunjukkan bahwa peningkatan regulasi dan kematangan sistem manajemen risiko tidak selalu diterjemahkan menjadi peningkatan substantif dalam tata kelola dan pengendalian risiko perilaku. Studi ini bertujuan untuk menganalisis efektivitas kebijakan manajemen risiko di Pemerintah Provinsi Kalimantan Timur dengan memeriksa kesesuaian desain kebijakan, variasi implementasi di berbagai lembaga daerah, dan dampaknya terhadap tata kelola dan integritas pemerintah. Studi ini menggunakan pendekatan kualitatif, deskriptif, dan evaluatif melalui studi kasus empat lembaga daerah strategis. Data dikumpulkan melalui wawancara mendalam, observasi partisipan terbatas, dan analisis dokumen. Data dianalisis menggunakan model interaktif. Hasil studi ini menunjukkan bahwa kebijakan manajemen risiko di Pemerintah Provinsi Kalimantan Timur selaras secara normatif dengan standar internasional dan telah berhasil meningkatkan kematangan sistem pengendalian internal. Namun, efektivitas kebijakan tersebut masih bervariasi di berbagai lembaga daerah dan belum sepenuhnya memperkuat integritas, sebagaimana tercermin dalam paradoks antara peningkatan kematangan sistem dan penurunan efektivitas pengendalian korupsi. Temuan ini menegaskan bahwa manajemen risiko belum sepenuhnya diinternalisasi sebagai budaya dan instrumen pengambilan keputusan strategis. Kesimpulannya, penguatan manajemen risiko memerlukan pergeseran dari pendekatan kepatuhan administratif ke pendekatan pembelajaran kebijakan yang reflektif dan terintegrasi. Disarankan juga agar kebijakan lebih diarahkan pada penguatan kepemimpinan risiko, peran Inspektorat sebagai fasilitator risiko, pengintegrasian risiko ke dalam perencanaan dan penganggaran, serta pengembangan budaya sadar risiko, khususnya di seluruh instansi regional dalam Pemerintah Provinsi Kalimantan Timur.
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