Syntax Literate: Jurnal Ilmiah
Indonesia p–ISSN: 2541-0849 e-ISSN: 2548-1398
Vol. 9, No. 6, Juni 2024
ANALYSIS OF THE ROLE OF BPK
RI IN PROMOTING ORGANIZATIONAL CAPACITY DEVELOPMENT OF ASEANSAI IN THE PERIOD
2018-2023
Izzah Annisa1, Agung Firman
Sampurna2
Universitas Indonesia, DepokIndonesia1,2
Email:
[email protected]1, [email protected]2
Abstract
The development of international audit organizations is crucial for
enhancing accountability, transparency, and integration of public sector
financial management globally. In Southeast Asia, the establishment of the
Association of Southeast Asian Nations Supreme Audit Institutions (ASEANSAI) is
significant for fostering regional cooperation in financial auditing. The
Supreme Audit Agency of the Republic of Indonesia (BPK RI) plays a pivotal role
as the ASEANSAI Secretariat, supporting and developing the organization's
performance. As ASEANSAI matures, organizational capacity development becomes a
key challenge. This study aims to analyze BPK RI's role in enhancing ASEANSAI's
organizational capacity during the 2018-2023 period, utilizing Dillen et al.'s
(2019) theory of transition from managerial roles to strategic experts and
Walters' (2019) theory of organizational capacity development. Employing a
qualitative methodology and conducting in-depth semi-structured interviews with
18 individuals from both internal and external ASEANSAI, the study identified
several suboptimal aspects in the Secretariat's role and ASEANSAI's capacity
development, including human resource management, financial management, and
organizational performance stability. The findings suggest that these issues
stem from inadequate strategic human resource development, limited financial
resources, and external environmental changes such as the COVID-19 pandemic and
regional socio-humanitarian issues.
Keywords: Organizational
Capacity Development, ASEANSAI, BPK RI, Supreme Audit Institution,
Organizational Capacity, Capacity Development
Introduction
The development of international audit organizations
has become a very important part in the context of globalization with
increasing economic and financial sector complexity (Cohen et al., 2021).
International audit organizations, such as the International Organization of
Supreme Audit Institutions (INTOSAI) and the Asian Organization of Supreme
Audit Institutions (ASOSAI), play a significant role in improving
accountability, transparency, and integration in financial management in the
public sector. These organizations ensure efficient and effective use of public
resources, monitor and discover misuse of public funds, and strengthen internal
control and risk management systems in the public sector (Shakharova et al.,
2024; Du, 2023; Bracci et al., 2021; Chowdhury & Shil, 2019; Momot et al.,
2021).
In the Southeast Asian regional context, the
establishment of the Association of Southeast Asian Nations Supreme Audit
Institutions (ASEAANSAI) is important in the context of integration and
cooperation in the field of financial audit. ASEANSAI consists of ten audit
organizations from ASEAN member countries, which aim to foster collaboration,
knowledge exchange, and audit capacity building in order to improve public
financial governance. Since its establishment in 2011, ASEANSAI has made
significant progress in strengthening cooperation among its members.
One of ASEANSAI's key developments is contributing to
the harmonization of audit standards and guidelines at the regional level
(INTOSAI-Donor Cooperation, n.d.; Philippines, 2016; GIZ, 2018; ASEANSAI,
2020). Through this cooperation, ASEAN member countries are adopting uniform
standards and guidelines, facilitating comparisons and a better understanding
of audit practices. Another development is the development of audit capacity
among member countries through various training programs, seminars, and
workshops that can also be attended by auditors from ASEANSAI's working
partners, such as the ASEAN Secretariat (Syahdani, 2021; Meyer, 2018; GIZ,
2018; ASEANSAI, 2019).
Through these activities, ASEANSAI seeks to strengthen
audit capabilities at the national level and encourage the development of
auditors' skills and competencies at the regional and even international
levels. Several ASEANSAI member country auditors have also obtained
certification in international audit techniques and are now actively mentoring
other auditors with the aim of sustainability and knowledge management
development (ASEANSAI, 2019; INTOSAI-Donor Cooperation, n.d.; COA Philippines,
2019; SAI Vietnam, 2018; Riksrevisionen, n.d.; World Bank, 2019).
Furthermore, in relation to the development of
ASEANSAI, the Supreme Audit Agency of the Republic of Indonesia (BPK RI) has an
important role as the ASEANSAI Secretariat in supporting and developing the
performance of ASEANSAI. As the Secretariat and also one of the founding
pioneer organizations of ASEANSAI, BPK RI is known as a driving-force
organization that is fully committed and responsible for providing
administrative, technical, and coordination support in implementing ASEANSAI
activities (BPK RI, 2015; BPK RI, 2023; ASEANSAI, n.d.; ANTARA News, 2019;
Nurita, 2018; Vietnamplus VNA, 2018).
In terms of administration and coordination, BPK RI is
responsible for managing the administrative affairs of the ASEANSAI
organization, such as; facilitating meetings, distributing information, and
coordinating internal and external activities of the organization. BPK RI also
plays a role in ensuring smooth communication and collaboration between
ASEANSAI members in relation to relevant stakeholders. From the technical side,
BPK RI is actively involved in capacity building efforts of ASEANSAI members by
facilitating the implementation of training, seminars, workshops, and other
development programs aimed at improving the knowledge, skills, and expertise of
auditors of ASEANSAI member countries.
BPK RI also initiates cooperation, both with fellow
ASEANSAI members, as well as related external parties; for example, Development
Partners, other international organizations, other countries outside ASEAN, and
other stakeholders to design and implement relevant capacity development
initiatives (ASEANSAI, 2019; ASEANSAI, 2020; BPK RI, 2021). Furthermore, BPK RI
also actively oversees and coordinates efforts to harmonize audit standards and
audit implementation guidelines at the ASEANSAI level. In this case, BPK RI
cooperates with ASEANSAI members in the adoption, implementation, and
monitoring of uniform audit standards throughout the region. This is done to
ensure the consistency and quality of audit results conducted by ASEANSAI
member countries.
On several occasions, BPK RI also represented ASEANSAI
in regional and international forums, such as in a study visit in 2015 to the
Organization of Latin American and Caribbean Supreme Audit Institutions
(OLACEFS) and SAI Chile, in 2017 in the ASEAN Inter-Secretariat Retreat, in
2018 in the Working Level meeting of INTOSAI-Regions Coordination Platform, and
routinely in 2018-2023 by attending ASEAN cooperation forums such as the Forum
of Entities Associated with ASEAN and the Coordinating Conference for the ASEAN
Political-Security Community (ASEANSAI, n.d.; ASEANSAI, n.d.). d.; ASEANSAI,
2016; ASEANSAI, 2018; ASEANSAI, 2019; ASEANSAI, 2020). In this role, BPK RI
seeks to strengthen ASEANSAI's reputation as a strong and professional audit
organization.
However, as with any organization, despite the
significant development of ASEANSAI at the age of 13, in the last 5 years of
the 2018-2023 period, there were fluctuations in ASEANSAI's performance found
in the Strategic Planning Committee (SPC ASEANSAI) Annual Evaluation Report on
the achievement of the organization's strategic goals and objectives. This
instability in ASEANSAI's performance certainly affects the development of
organizational capacity and the growth of the organization itself.
In addition, based on ASEANSAI training and human
resource development data from the ASEANSAI Training Committee (TC), ASEANSAI
Knowledge Sharing Committee (KSC) and the Secretariat database, the
organization is also faced with the issue of limited knowledge development or
training for project managers in ASEANSAI. This training constraint is also
related to another important issue of ASEANSAI: budget availability. In this
context, ASEANSAI experiences budget constraints in carrying out offline
activities; be it training, knowledge exchange, or other similar activities
related to capacity building for members. In addition, most of the budget
allocation to implement ASEANSAI activities has relied on funding or grants
from Development Partners, or in the form of providing services in the form of
Subject Matter Experts (SMEs) involved in ASEANSAI activities (Swedish Audit
National Office, 2022).
Some of the issues faced by ASEANSAI are part of the
organizational capacity development dimension that may hinder ASEANSAI's future
growth. Referring to previous research with keywords related to ASEANSAI, BPK
RI, and organizational capacity development, research related to organizational
capacity development in international audit organizations in relation to the
role of national audit organizations has not been conducted and documented.
Researchers accessed previous research online with a time span of 2013-2024 and
obtained quite contrasting results. The number of studies on ASEANSAI is
minimal, with less than five studies. Topics around ASEANSAI research are
dominated by organizational formation, financial audits, and the legal aspects
of the tenure of the organization's leaders.
Meanwhile, there is a considerable amount of research
related to BPK RI, which is dominated by topics related to financial audit,
accountability, transparency, integrity, internal control, financial
irregularities, corruption prevention, financial governance, financial
performance evaluation, and accounting standards. On the other hand, there is also
a significant amount of research related to organizational capacity building,
but there is still a lack of research on national, regional, and international
audit institutions.
As ASEANSAI matures as a sub-regional audit
organization, organizational capacity issues, including performance
fluctuations, limited human resource development, and budget constraints, pose
challenges for the organization's development. In relation to these issues,
this study seeks to analyze the role of BPK RI in encouraging the development
of ASEANSAI's organizational capacity in the 2018-2023 period by using the
theory of transition from managerial roles to strategic experts from Dillen et
al. (2019) and the theory of organizational capacity development from Walters
(2019).
Furthermore, this research is important for two
reasons, namely; (1) to provide an in-depth understanding of the various
aspects of organizational capacity development, which can help ASEANSAI and BPK
RI in particular, as well as other organizations in general, to identify
priority areas for the development of appropriate aspects of organizational
capacity, so that organizational capacity development plans can be more
targeted and improve optimal organizational growth and performance. A solid and
mature audit organization has great benefits for the public sector and society,
especially with the improvement of public financial governance and in the
provision of quality public services; and (2) complement the lack of previous
research on the topic of organizational capacity development in the locus of
international audit organizations and national audit organizations on capacity
development.
This study aims to analyze BPK RI's role in enhancing
ASEANSAI's organizational capacity during the 2018-2023 period, utilizing
Dillen et al.'s (2019) theory of transition from managerial roles to strategic
experts and Walters' (2019) theory of organizational capacity development.
Research Method
The researcher used a qualitative methodology that
allows an in-depth understanding of the complexity of phenomena, explores
individual perspectives, and pays attention to aspects that cannot be measured
quantitatively. In this method, the research strategy, data collection,
analysis, and interpretation are varied and considered appropriate if used to
analyze the discussion systematically.
The research data collection was conducted intensively
and actively to obtain primary data sources through interviews with 18 resource
persons who have an important role in achieving ASEANSAI's goals. These
interviewees included both internal and external stakeholders to obtain an
objective view of organizational capacity development. In conducting the
interviews, the researcher asked questions tailored to the dimensions of the
research and the ability of the interviewees to master the field of
questioning. After the interviews were conducted, the researcher transcribed
the conversations and conducted coding to find similarities and categorize the
research results.
Furthermore, for the acquisition of secondary data
sources, researchers analyzed written documents and electronic documents
related to organizational capacity building, international organizations, BPK
RI and ASEANSAI. The research location was in Jakarta, the Office of the
Supreme Audit Agency of the Republic of Indonesia, where the ASEANSAI
Secretariat Office is located. The Head of ASANSAI Secretariat is held by the
Secretary General of BPK RI who oversees the ASEANSAI Secretariat Team, which
consists of structural and executive staff at the Public Relations and International
Cooperation Bureau. In addition, research was also conducted in Depok with
academics in the field of International Relations who have expertise in the
development of international organizations and the ASEAN region.
Research was also conducted online with several
ASEANSAI member countries that are actively involved in cooperation with the
Secretariat in the 2018-2023 period such as; SAI Malaysia - Knowledge Sharing
Committee (KSC) Representative, SAI Philippines - Training Committee (TC) Representative,
SAI Myanmar - ASEANSAI Vice Chairperson 2019-2021 Representative and ASEANSAI
Chairperson 2021-2021, and SAI Lao PDR - ASEANSAI Vice Chairperson 2017-2019
Representative; then representatives of ASEANSAI Development Partners for the
2018-2023 period such as INTOSAI Development Initiative (IDI) and Deutsche
Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH; as well as
representatives of other regional organizations who are also one of ASEANSAI's
closest stakeholders, namely the ASEAN Secretariat.
Results and Discussion
Secretariat and Organizational Capacity Development
Organizations are collectivities oriented to pursue
relatively specific goals and exhibit highly formalized social structures
(Scott, 2003). Organizations emphasize not only the distinctive character of
the organization but also its normative structure, which requires the
organization to survive over time, routinely perform certain activities, and is
expected to achieve stability over time. To survive, the organization must be
able to adjust its behavior in response to the surrounding environment, by
continuously striving to develop its capacity.
Studies related to organizational development aim to
develop the organization, which is also used as a reference in developing renewable
organizational capacity (Kondalkar, 2009). In relation to this concept, one of
the organizational development efforts is through developing the capacity of
the organization itself. This means that organizational capacity, whether at
the technical, managerial, or institutional level, must be able to develop
according to the needs of the organization.
In the public sector, organizational capacity
development is defined as the government's ability to structure, develop, lead,
and control human, financial, physical, and information resources (Ingraham,
Joyce, and Donahue, 2003). There is also a perspective that defines
organizational capacity development as the internal quality of the organization
consisting of human resources and capital (Brinkerhoff and Morgan, 2010), as
well as the concept of both internal and external dimensions of capacity in the
form of support for communication networks, external finance, political
support, and training resources (Forbes and Lynn, 2005).
In relation to organizational capacity development,
the role of the secretariat is critical as it involves a long-term process that
includes the development of institutions, systems, relationships, activities,
and organizational mentality (Babu & Sengupta, 2006). The secretariat provides
support for the implementation of transparency, managing other initiatives
quickly and effectively, deepening partnerships, and establishing new
collaborations where necessary. Over time, the role of the secretariat in
organizational capacity development has evolved from an administrative function
to a strategic function (Ege, 2017; Trim, 2020; Hickmann et al., 2019;
Bieńkowska, 2016; Mahoney & Deckop, 1986; Piscopo, M. R., & Silveira,
F. F., 2013).
The administrative function, as mentioned earlier, resembles
the function of a manager in an organization and includes various tasks and
responsibilities that support the smooth operation of the organization, such as
managing communications, scheduling activities, managing documents, providing
administrative support to organizational members, welcoming guests, and
providing support for management. The secretariat's role in administrative
functions is critical to maintaining the efficiency and effectiveness of
organizational operations (Sinclair, 2022; Roux & Lecocq, 2022;
Siebenhüner, 2006). By performing these tasks, the secretariat ensures that the
administration of the organization runs smoothly and supports broader
activities.
While the strategic function focuses more on managing
strategic processes related to decision-making and long-term planning (Tapera,
2014; Jiang, 2009; Stokman et al., 2000), for example including; managing
strategic meetings and gatherings by ensuring proper follow-up of resulting
decisions, facilitating the development and implementation of strategic plans
and their implementation, managing strategic information needed to support
strategic decision-making, compiling strategic reports containing important
information for management, coordinating strategic initiatives and major projects
in the organization by monitoring schedules and required resources, and helping
manage strategic risks and compliance with applicable regulations. It can be
concluded that the secretariat's role in this strategic function helps to
ensure that the organization's decision-making and long-term planning are
carried out properly.
Secretariat: Transitioning the Role of Manager to
Strategist
In the last 10 years, there has been minimal research
on the Secretariat's role transition. However, researchers managed to find some
of them. First, research conducted by Roux and Lecocq (2022) by highlighting
the role of the secretariat from the dimensions of handling internal and
external problems, developing operational capabilities, and professionalizing
the secretariat. Then, there is also research by Todorov et al. (2021) with an
emphasis on the role of the secretariat from two dimensions, namely technical
skills and behavioral skills. The next research was conducted by Alexander
(2021) which highlighted the role of the secretariat from the dimensions of
production, service, direction, and institutional memory.
Similar research on the role of the secretariat was
also conducted by Jinnah (2014) who observed the functional dimensions of
secretariat specialization, country preferences for new issues that occur, and
problem construction. Research on the role of the secretariat in the WTO was
also conducted by Puwelyn and Pelc (2022) who highlighted the dimensions of
internal-external legitimacy, accountability, and legal impact. Dillen et al.
(2019), looked at the role transition from three dimensions, namely Human
Capital Base, Organizational Structure, and Managerial and Strategic
Capabilities.
Based on the review that has been carried out, the
researcher considers that the role transition dimensions of Dillen et al.
(2019) are more relevant and accurate to be used as a tool to analyze the role
of BPK as the ASEANSAI Secretariat in encouraging the development of the
organization's capacity.
Dimensions of Organizational Capacity Development
Organizational capacity development is
inseparable from the dimensions of organizational capacity that refer to
aspects that must be considered in measuring and managing the capacity of an
organization. The dimensions of organizational capacity have various
perspectives from experts. Such as Horton et al. (2003) who highlight
resources, knowledge, and processes carried out by organizations as dimensions
of organizational capacity, and Christensen and Gazley (2008) who emphasize
organizational capacity as a function of human resources, financial resources
and management systems, political characteristics and market demands as the
external environment, and organizational infrastructure.
Then there is Eisinger (2002) who
identifies the three most relevant dimensions for assessing organizational
capacity, namely human resources, leadership and institutions, and networks. On
the other hand, Doherty, Misener, and Cuskelly (2014) see the dimensions of
organizational capacity development from different dimensions, namely human
resources, finance, infrastructure, planning and development, and external
relations. Meanwhile, Walters (2019) sees organizational capacity development
from a more comprehensive dimension, which includes; (1) Resource development,
financial health, and financial systems; (2) Human resources and legal affairs;
(3) Strategic planning, mission, and vision; (4) Leadership and staffing; (5)
Programming; (6) Communications-internal & external; and (7) Technology.
The researcher considers that Walters'
(2019) dimensions of organizational capacity development are more complete,
significant, and relevant to be used as an analytical tool in this study.
ASEANSAI
The Supreme Audit Institutions (SAIs) of ASEAN member
states have been actively involved in INTOSAI and ASOSAI activities to
strengthen institutional frameworks and enhance SAI capacity. However, the
increasing demands on SAIs of ASEAN member states necessitate a dedicated forum
focused on promoting technical cooperation in public sector audits. This forum
should facilitate the exchange of information, best practices, and lessons
learned while addressing common challenges in the ASEAN region. In response to
this need, the ten SAIs of ASEAN member states have come together to establish
a new organization, ASEAN Supreme Audit Institutions (ASEANSAI).
The establishment of ASEANSAI aligns with the
commitment of ASEAN member states to establish an ASEAN Community by 2015, with
a focus on good governance as outlined in the Preamble of the ASEAN Charter.
Closer and enhanced cooperation among the SAIs of ASEAN member states is
essential to achieve this goal. Consequently, ASEANSAI aims to serve as an
independent partner of ASEAN, contributing positively and constructively to
enhancing good governance and improving government quality.
On November 16, 2011, representatives from the Audit
Departments of Brunei Darussalam, the National Audit Authority of the Kingdom
of Cambodia, the Audit Board of the Republic of Indonesia, the State Audit Organization
of the Lao People's Democratic Republic, the Malaysian National Audit
Department, The Office of the Auditor General of the Republic of the Union of
Myanmar, the Commission on Audit of the Republic of the Philippines, the
Auditor-General's Office of Singapore, the State Audit Office of the Kingdom of
Thailand, and the State Audit Office of the Socialist Republic of Vietnam
signed the Agreement on the Establishment of ASEANSAI.
It is anticipated that ASEANSAI will play a pivotal
role in advancing good governance within the ASEAN region. The organization
will prioritize enhancing the capacity of SAIs of ASEAN member states and
fostering technical collaboration on significant and common audit matters
within the ASEAN region. The Assembly, composed of all ASEANSAI members serving
as the Auditor General or Head of each SAI, serves as the supreme
decision-making body.
The inaugural ASEANSAI Assembly established the
organization's structure, which includes the Assembly, Executive Committee,
Committees, and Secretariat. The Executive Committee is comprised of the
Chairperson and Vice Chairperson, with the Commission on Audit of the Republic
of the Philippines serving as the Chairperson and the Auditor-General's Office
of Singapore as the Vice Chairperson for 2023–2025.
In line with the goals and objectives of ASEANSAI, the
Assembly established four committees to carry out specific duties. The
Strategic Planning Committee (SPC), Rules and Procedures Committee (RPC),
Knowledge Sharing Committee (KSC), and Training Committee (TC) were formed to
develop strategic plans, rules and procedures, knowledge-sharing plans, and
training plans, respectively.
The ASEANSAI Committee develops a work plan every two
years following the Committee Chairmanship, aiming to support the achievement
of the ASEANSAI vision and missions and implement the Strategic Plan. The terms
of reference (TOR) of the Committees can be revised based on the organization's
needs and development.
Membership in ASEANSAI consists of the 10 SAIs of the ASEAN
Member States, who are also members of ASOSAI and INTOSAI. It is evident that
these organizations can mutually benefit from one another, and ASEANSAI may
collaborate with other INTOSAI Regional Working Groups during its operations.
ASEANSAI Secretariat
The ASEANSAI Secretariat has experienced periodic
transitions over the years. As per the established rules and procedures, the
Secretariat function was initially assigned to the Audit Board of the Republic
of Indonesia (BPK RI), which also served as the inaugural Chair of ASEANSAI
from 2011 to 2013. Subsequently, at the second ASEANSAI Summit in Brunei
Darussalam in 2013, it was decided that a transitional arrangement would be put
in place before establishing a permanent secretariat and administration office
to ensure the long-term sustainability of ASEANSAI.
The restructured Secretariat now encompasses both
administrative and secretariat functions. The administrative support duties to
the ASEANSAI Executive Committee are provided by the SAI, which served as the
Chairman of ASEANSAI, while the Secretariat continues to be managed by BPK RI,
focusing on finance management, record-keeping, and donor communication.
In 2016, the protocol for amending the ASEANSAI
Agreement was signed, paving the way for the approval of a longer-term
Secretariat with a six-year tenure. This was further reinforced at the fourth
ASEANSAI Summit in 2017, where all members unanimously agreed to establish the
ASEANSAI Longer-Term Secretariat, electing BPK RI as the Secretariat for the
following six years (2018–2023). BPK RI's role as the driving force behind
ASEANSAI initiatives was further formalized when it was re-elected as the
long-term Secretariat during the seventh ASEANSAI Summit in 2023 for the term
2024-2029.
According to ASEANSAI Rules and Procedures, Chapter 5:
The ASEANSAI Secretariat, the Secretariat is headed by a Head of Secretariat,
appointed by the Assembly for a tenure of six years with the possibility of
re-election for further terms with the approval of the Assembly. The
Secretariat's functions and duties include providing administrative and
communication support to the Executive Committee and all other committees of
ASEANSAI, managing the organization's finances, and overseeing the execution of
its work plan.
The current Secretary General of BPK RI heads the
ASEANSAI Secretariat, with the office located at BPK RI Headquarters in
Jakarta, Indonesia. The Secretariat is committed to upholding the goals and
objectives of the ASEANSAI Strategic Plan and remains accountable to the
Chairman of ASEANSAI and the Executive Committee.
Role of BPK RI as ASEANSAI Secretariat
1)
Human Capital Base
In an organization, a strong secretariat human capital
base is critical in driving organizational capacity development. Dillen et al.
(2019) stated that organizations that engage capable individuals, obtained from
a recruitment system with selective and extensive policies, can face challenges
that arise as the organization progresses. Qualified human resources bring the
necessary knowledge and skills to enhance organizational capacity. They have a
deep understanding of their field of work and can apply their knowledge and
skills in achieving organizational goals.
In the context of ASEANSAI period 2018-2023, BPK RI
ASEANSAI secretariat has competent human resources in managing administrative
tasks, as well as in establishing communication and collaboration with relevant
stakeholders. This can be seen from the backgrounds of the secretariat
personnel who come from communication science, English literature, accounting
science, and international relations science, as well as the application of
qualified knowledge in daily secretarial operations, as stated by R2, R3, R4,
and R5. In addition, the assessment of several relevant stakeholders, as stated
by R16, R17, and R18 who are representatives of Development Partners and other
fellow regional organizations, also confirms the work of BPK RI as the ASEANSAI
secretariat in establishing communication responsively and with close
collaboration throughout the 2018-2023 period.
In addition, BPK RI human resources at the ASEANSAI
Secretariat understand the use of equipment needed for the implementation of
the organization such as the operationalization of laptop equipment and
projectors, online meeting applications such as Zoom, Microsoft Teams, Webex,
and others, as well as the operationalization of the ASEANSAI website and
Essentials electronic storage media. As stated by R6, R7, R8. R1, R4, and R5
also added that the personnel at the ASEANSAI Secretariat understand the
organization's work procedures and regulations. This is reflected in the
timeliness in submitting activity evaluation reports, the orderliness in
preparing financial reports, and the support provided in implementing
organizational activities and resolving organizational issues.
On the other hand, the study found that BPK RI's human
resources at the ASEANSAI Secretariat still lack capacity building training and
do not have internal recruitment or promotion policies. This is as stated by
R2, R4, R5, and R6 where the training and capacity building organized by
ASEANSAI is dominated by the audit field and does not cover many non-audit
fields that are relevant to the duties and roles of the Secretariat such as
effective communication, time management, professional ethics, problem-solving
and decision-making skills, conflict management, and so on. In fact, capacity
building in these areas is necessary for the secretariat of an organization
because it supports the implementation of administrative tasks, effective
communication, and encourages the development of relevant skills so that they
can contribute more to the achievement of organizational goals. By having
competent human resources, organizations can better face complex challenges and
adapt to environmental changes (Kim & Choi, 2022).
Furthermore, based on the elaboration above and the
existence of components that have not run optimally, it can be concluded that
the human capital base aspect of the BPK RI team as the ASEANSAI Secretariat has
not developed optimally.
2) Organizational
Structure
Organizational structure is critical to the
secretariat's role in developing organizational capacity. Dillen et al. (2019)
stated that a clear and well-defined organizational structure can help the
division of tasks and responsibilities among organizational members. An
organizational structure provides clarity of roles and responsibilities,
facilitates good communication and coordination, determines the decision-making
process, improves operational efficiency, and offers ongoing support and
development opportunities. A good organizational structure can also improve
organizational efficiency and productivity (Pennings & Steers, 1977; Allen,
2018; Huang & Chen, 2009; Funminiyi, 2018).
In the context of ASEANSAI for the 2018-2023 period,
BPK RI as the Secretariat has an organizational structure that supports the
functions and duties of each work section. As stated by R4, R10, and R11, and
R12, the Secretariat structure consists of the Head of Secretariat, Executive
Director, Deputy Director, Coordinator, and Procjet Managers. In addition,
there are formal working procedures for the routine operations of the Secretariat
which are reflected in the Secretariat's Term of Reference, Secretariat Work
Plan, and listed in the ASEANSAI Rules and Procedures. R6, R10, R11, and R12
also added that BPK RI as the ASEANSAI Secretariat also has a functional task
grouping which is divided into secretarial, financial reporting, strategic plan
formulation, and knowledge exchange sections.
Furthermore, there is a supervisory system for the
operationalization of the ASEANSAI Secretariat work carried out in stages by
the Coordinator, Deputy Director, Executive Director, Head of Secretariat to
reporting to the Strategic Planning Committee and the ASEANSAI Assembly. As
stated by R1, R2, and R5, monitoring and evaluation reporting on ASEANSAI's
performance is carried out regularly every year as a form of accountability for
activities. Flexibility and short decision-making coordination also often occur
in the ASEANSAI secretariat environment, for example when facing the issue of
implementing activities in the midst of the COVID-19 pandemic which makes it
easier for secretariat personnel to make decisions via the zoom application or
WhatsApp, then in deciding the presence of ASEANSAI secretariat representatives
at ASEANSAI internal and external activities which if the presence of the
ASEANSAI Secretariat Head is not possible, it can be represented by the
Executive Director or the Secretariat Coordinator.
Based on the elaboration of the above, it can be
concluded that the organizational structure of the ASEANSAI Secretariat for the
2018-2023 period has been well designed to empower personnel to effectively
carry out their responsibilities, contribute to the organization's goals, and
ensure the smooth operation of the organization.
3) Managerial
and Strategic Capabilities
Managerial and strategic capabilities are critical to
the Secretariat's role in developing organizational capacity. According to
Dillen et al. (2019), managerial capabilities include effective, optimal, and
efficient management of organizational resources, be it human, financial, and other
physical resources. On the other hand, strategic capabilities enable
organizations to identify opportunities and challenges that affect
organizational development. By understanding the development trends of the
environment as well as the needs and interests of relevant stakeholders, the
organization can anticipate changes and find new opportunities relevant to
organizational development. These two capabilities enable the Secretariat to
manage operations efficiently, set priorities wisely and efficiently,
communicate effectively, have a strategic understanding, and contribute to
innovation and professional development.
In the context of the ASEANSAI Secretariat for the
2018-2023 period, in terms of managerial capabilities, BPK RI as the
Secretariat could develop budgets and work procedures, perform operational
management tasks, and regularly conduct performance evaluations. This is as
stated by R6, R8, R10, where the Secretariat regularly prepares organizational
budget planning, monitoring, and reporting, as well as preparing activity
reports and work procedures. Furthermore, the Secretariat also routinely
assists the Executive Committee and other members who need assistance in
carrying out the organization's operations, for example in providing software applications
to support activities or in establishing collaboration with Development
Partners and other related organizations.
Delegation of managerial and operational tasks also
exists in the ASEANSAI secretariat such as delegation of representatives at technical
and strategic level meetings of the organization, then delegation in the
implementation of activities in the field and material substance, as well as
delegation of work sections that handle finance, technical implementation of
activities, strategic evaluation, and knowledge exchange, as stated by R8, R9,
R10, R13. Furthermore, R2, R5, R10, R11, and R12 also stated that the ASEANSAI
Secretariat could coordinate the interests and activities of the organization,
which is reflected in the implementation of administrative tasks, coordination
among members and with relevant stakeholders, preparation of strategic plans
and management of activities, and compliance with applicable regulations.
In terms of strategic capabilities, the ASEANSAI
Secretariat can improve the position of the organization, select potential
opportunities, and build important connections. R1, R2, R9, and R12 stated that
this can be observed from the cooperation between ASEANSAI and Development
Partners such as GIZ, World Bank, European Union, as well as cooperation with
other SAIs and regional organizations such as SAI Sweden, SAI Norway, ASOSAI,
and INTOSAI. Furthermore, the ASEANSAI Secretariat also could cooperate,
understand, and motivate others both individually and in groups. This is as
stated by R4, R5, R6, and R7.
On the other hand, the development of ASEANSAI
Secretariat's management and strategic skills through training or peer-to-peer
learning is still minimal. Similar to the previous explanation, most training
in ASEANSAI still covers the audit field, so non-audit fields relevant to the
Secretariat's role have not been the focus of much training, such as the field
of activity management and time management, the field of professional ethics,
the field of technology mastery, and other related fields. Development in these
areas is no less important than development in the audit field, because as
stated by R1, R3, R6, and R10, development in these non-audit areas is the main
stimulant for the efficiency and effectiveness of operationalization of
activities that will lead to sustainability and achievement of organizational
goals.
For one aspect that is not yet available, it can be
concluded that the managerial and strategic capabilities of the ASEANSAI
Secretariat for the 2018-2023 period have not run and developed optimally.
ASEANSAI Organizational Capacity Development
1) Resource
Development, Financial Health, and Financial Systems
Resource development, financial health, and financial
systems play an important role in the capacity development of an
organization. These components are
interrelated and influence each other to create a foundation for organizational
growth that is strong, sustainable, and able to face changes and challenges.
Walters (2019) stated that insufficient funding impacts the mission,
organizational strategy, planning, activity design, service delivery, staffing
and leadership, human resources, communication, and technology. In addition,
the financial and HR systems in an organization are interrelated. Walters (2019)
stated that an organization experiences a shortage of human resources possibly
because it does not have a designated person to raise funds. In an organization
there is also a lack of training and professional development related to
fundraising.
In the context of ASEANSAI for the 2018-2023 period,
there is an organizational structure that supports the functions and duties of
each work section. This structure is divided into the Chair and Vice Chair of
ASEANSAI, commonly referred to as the Executive Committee. Then there is the
Secretariat as the main support of the organization along with 4 other
committees namely SPC, TC, KSC, and RPC. All these working parts help each
other and work closely together in order to achieve organizational goals. As stated
by R6, R7, R8, R9, R10, ASEANSAI also has the availability of equipment and
facilities, as well as management of equipment and facilities that support the
implementation of activities. This is shown through the existence of several
equipment supporting the implementation of activities in the secretariat such
as office equipment, remote meeting equipment, the organization's website and
Essentials as a medium for information distribution and storage, as well as the
existence of the ASEANSAI secretariat office in Jakarta. Management is also
evident from the routine audit of ASEANSAI equipment at the Secretariat, which
is carried out every 2 years, then the management of office equipment by the
Secretariat team with inventory, maintenance and efficient use, as well as the
routine management of the website and essentials by the Secretariat team and
related committees.
However, on this aspect of resource development,
financial health, and financial systems, although respondents believed ASEANSAI
already has a strategic financial plan that can support the implementation of
organizational activities, there are still issues of budget availability and
stability that cannot be achieved optimally. In the period 2018-2023, according
to the respondents (R1, R2, R3, R4, R5, R6, R7, R8, R9, R10, R16) this is due
to two things: first, low funding due to the lack of funding diversification.
The implementation of ASEANSAI activities during this period was dominated by
funding from Development Partners such as GIZ and the World Bank. Thus, when
the collaboration with GIZ ended in early 2019, and the collaboration with the
World Bank ended in mid-2018, the implementation of activities, especially
those that were face-to-face, decreased in intensity. If we rely solely on
ASEANSAI's internal funding, which comes from regular contributions from
members, then face-to-face activities cannot be fully covered due to budget
constraints.
The second reason is the change in the external
environment in the form of the COVID-19 pandemic. The pandemic that occurred
globally also changed the mode of implementation of organizational operations
in various parts of the world including ASEANSAI so that previously most
activities were required to be carried out face-to-face to be carried out virtually.
In addition, the COVID-19 pandemic has had a significant economic impact on
various sectors, with high demand for assistance and limited resources
resulting in many governments and aid agencies experiencing limitations in
providing financial assistance. These governments and aid agencies must select
the allocation of financial assistance by prioritizing the sectors most
affected by the pandemic, so some organizations that do not qualify or fall
into the priority category, do not receive financial assistance.
Furthermore, as added by R1, R2, R5, R12, ASEANSAI
decided to empower internal resources to continue running activities while
reducing operational costs. This is for example with the support of the
provision of remote meeting technology by the Secretariat in ASEANSAI meetings
and training and knowledge exchange activities, then adequate human resource
support to operate the technology needed in the implementation of activities,
as well as financial resource support from BPK RI as the ASEANSAI Secretariat
in maintaining and running the equipment needed during the pandemic.
Therefore, it can be concluded from the explanation
above, the aspects of resource development, financial health, and ASEANSAI's
financial system along with the Secretariat's role in encouraging the
development of these capacities in the 2018-2023 period have not been optimal
enough.
2) Strategic
Planning, Mission, and Vision
The existence of strategic planning, mission, and
vision is very important in developing organizational capacity because it
creates a solid and integrated framework. Walters (2019) stated that proper
training in strategic planning is necessary for an organization to have a solid
and sustainable future. Strategic planning helps organizations plan concrete
steps to achieve capacity development goals, while mission and vision provide
the moral direction, values, and focus needed to achieve those goals.
In relation to ASEANSAI in the 2018-2023 period, R2,
R3, R4, R5 stated that there is strategic planning, mission, and vision
established by the organization to support the implementation of activities.
This can be seen from the consistency and focus in the direction and goals of
the organization, the establishment of long-term and short-term goals with
measurable targets and performance indicators, prioritization of activities,
and adaptation and flexibility to changes in the environment, such as during
the COVID-19 pandemic in 2020-2022. For this aspect of planning, added R2, R3,
R4, R5, BPK RI as the Secretariat also collects and analyzes relevant
information to understand the challenges and opportunities in the internal and
external environment of the organization, and facilitates the planning process
by providing human resources and relevant documents and ensuring the involvement
of relevant parties for effective collaboration in this process.
Furthermore, R8, R9, R10 added that ASEANSAI has also
implemented this strategic planning, mission, and vision in the organization's
daily operations. This is shown through the existence of detailed activity
plans and initiatives that are in line with long-term and short-term goals,
then the existence of relevant and measurable performance indicators as a
reference for monitoring organizational performance, the adjustment and alignment
of budgets and resources, then there is consistent communication to all members
and relevant stakeholders, and regular evaluation and monitoring of
organizational performance. For this aspect of planning implementation, as
stated by R5, R9, R10, R11, BPK RI as the Secretariat also plays a role in
monitoring and coordinating the synergy of the implementation of activities
related to ASEANSAI's strategic plan, vision and mission, allocating human
resources in monitoring and alignment, preparing progress reports and
evaluations to measure success and improve policy changes if needed, and
compiling databases and collaboration platforms (organizational website and
Essentials) that facilitate access to information and documents related to the
implementation so that they can be used on an ongoing basis.
R1, R4 and R5 also added that ASEANSAI regularly
evaluates the implementation of its strategic plan, mission and vision every
year. This is indicated by the existence of internal meetings and discussions
to discuss the evaluation of the implementation of ASEANSAI activities and the
implementation of the strategic plan along with milestones for achieving
ASEANSAI's mission and vision 1-2 times per year, then the analysis of data and
information conducted by all ASEANSAI members on performance, achievement of
goals, obstacles, and recommendations for improvement, as well as conducting
surveys to obtain feedback to all ASEANSAI members on the need to improve the
evaluation monitoring system that explores perceptions and satisfaction levels
with the implementation of strategic planning, mission and vision of the
organization. The feedback will provide valuable input that helps in the
improvement and adjustment of strategic planning. For this aspect of
evaluation, as stated by R3, R4, R5, BPK RI as the Secretariat plays a role in
collecting data and information on implementation, analyzing and evaluating
data to identify gaps between objectives and actual achievements, preparing
evaluation reports and presenting findings to relevant parties, monitoring
follow-up on evaluation results, and contributing to the design and improvement
of ASEANSAI's next strategic plan, vision and mission.
In relation to the explanation above, it can be
concluded that the three elements of strategic planning, mission, and vision
are interrelated and reinforce each other in the ASEANSAI capacity development
process. The organization and the role of BPK RI as the Secretariat in the
2018-2023 period have optimally identified priorities, directed efforts
efficiently, provided a moral basis and values, inspired and motivated
organizational members, and developed appropriate strategies and had a clear
direction towards achieving the desired capacity development goals.
3) Human
Resources and Legal Affairs
Human Resources and Legal Affairs have an important
role in developing the capacity of an organization. Walters (2019) stated that
additional knowledge for HR is needed to identify and fix problems faced by the
organization. This additional knowledge can be done in the form of training,
courses, and competency development. In addition to the development of
organizational capacity from the HR side of the need to fulfill knowledge, HR
is also needed to be able to handle legal affairs. Therefore, an organization
must have competent human resources in drafting regulations that will later
become a reference in the implementation of activities within the organization.
Qualified human resources assist in the development of
organizational members, performance management, and proper placement.
Meanwhile, the existence of a qualified legal department ensures legal
compliance, manages risks, and develops solid policies and procedures as a
basis for organizational growth and success. Good collaboration between HR and
legal can maximize and ensure capacity sustainability and achieve the desired
organizational development goals.
In the context of ASEANSAI for the 2018-2023 period,
R7, R8, and R13 mentioned the development of HR knowledge that supports the
implementation of organizational activities, which is reflected in providing
adequate access to learning resources such as ASEANSAI eLearning or other
knowledge databases in Essentials, as well as collaboration between members on
challenging projects such as the ASOSAI-ASEANSAI Cooperative Environmental
Audit of Water Resources Management in Mekong River Basin in line with SDGs and
the Cooperative Research Project on SAI Independence in ASEANSAI Countries:
Implementing Foresight Tool for Preferable Future. BPK RI as the ASEANSAI
Secretariat also facilitated the implementation of these activities by
providing administrative technical support and coordinating with relevant
stakeholders in terms of expertise and financial support.
Then ASEANSAI also carries out the exchange of
knowledge and experience between the leaders of the organization and the
implementers, which is shown through routine meetings every time the ASEANSAI
leadership changes, namely pre-handover meetings and handover meetings. As the
Secretariat, BPK RI facilitates these meetings by coordinating schedules,
preparing meeting materials, providing facilities and equipment, and other
administrative support in the implementation of activities. In addition, R3,
R4, R5 added that there is open communication between the Head of Secretariat
and the secretariat team for the discussion and resolution of technical and
strategic issues.
Furthermore, ASEANSAI has structured and sustainable
training and knowledge development programs such as the Long-term ASEANSAI
Programme on ISSAI Implementation (LTAPII) 2015-2018 and the IDI-ASEANSAI ISSAI
Implementation Needs Assessment for Financial Audit (IINAFA) 2019-2020, as well
as members' participation in seminars or knowledge exchange workshops that
broaden professional horizons and experiences, such as the Seminar on
Increasing the Awareness of SDGs in 2018 or the Workshop on Improving
Information & Communication Technology (ICT) for Audit Work in 2021.
Performance evaluations of training and knowledge exchange activities are also
conducted by the KSC and TC on a regular basis to help identify areas of
further development needed by ASEANSAI.
However, on this aspect of training and development,
HR knowledge development in non-audit areas is still minimal in ASEANSAI. Based
on information from TC and KSC activity reports as well as ASEANSAI annual
reports, this can be seen from the dominance of training and knowledge
development in the audit field with a total of 65 trainings, with only 1
training covering the non-audit field (ASEANSAI Workshop on Knowledge
Management System, 2019) in the period 2018-2023. R1, R2, R3, R4, R5, R6, R7,
R8, R9, R10, R16 stated that this is because ASEANSAI's main focus tends to
prioritize training and skills development directly related to auditing, so training
in non-audit areas is not a top priority because it is considered not directly
contributing to the core objectives of the organization. This is also supported
by a lack of awareness of the potential benefits and added value that can be
derived from training and development in non-audit areas. In addition, there
are limited resources in terms of budget, time, and expertise. Training and
development in non-audit areas requires additional investment in these three
resources. Specialized expertise in non-audit areas is not possessed
internally, and there is a need to allocate additional time and budget for this
training.
As for the legal aspect, ASEANSAI HR supports the
establishment of organizational regulations. According to R4, R5, R9, this is
shown through the existence of a separate working section that plays an
important role in the formation of ASEANSAI regulations, namely TC, HR
involvement in drafting organizational regulations and procedures through
obtaining input and consultation and collaboration between members to ensure
policy conformity with organizational values, goals and needs, and monitoring
of existing compliance. ASEANSAI's regulations also support organizational
strengthening with detailed and clear work procedures that create an efficient
functioning of the organization. R1, R2, and R3 added that this can be seen in
the consistency of activity implementation and decision-making as well as
operational efficiency and effectiveness because members know the steps that
must be carried out in fulfilling their responsibilities.
In addition, decision-making is in line with the
prevailing decisions in ASEANSAI. According to R11, R12, this was reflected
when the issue of extending the term of office of the secretariat arose, then
the issue of signing the ASEANSAI financial report that had passed the relevant
leadership period, as well as the issue of signing the ASEANSAI cooperation MoU
with relevant stakeholders. For these issues, ASEANSAI members consider and
follow existing policies as guidelines in the decision-making process. In
addition, the RPC as the committee in charge of handling ASEANSAI regulations
also consults with related parties and conducts risk and consequence analysis
related to the decisions to be taken. This is done to analyze the implications
of decisions on applicable regulations and ensure that related decisions will
not violate the rules or present unacceptable risks.
BPK RI as the ASEANSAI Secretariat also supports the
development of the legal aspects of the organization by ensuring compliance
with applicable regulations by coordinating regularly with internal and
external parties. As stated by R2, R5, R9, R11, for example, in monitoring and
fulfilling obligations for financial membership contributions every year, monitoring
and fulfilling the preparation of work plans every 2 years and organizational
strategic plans every 4 years, as well as fulfilling the implementation of
audits and preparation of financial reports. In addition, BPK RI is also
actively involved in discussions on the revision of ASEANSAI regulations
involving the RPC and other related parties, for example in the issue of the
second revision of ASEANSAI regulations related to the addition of monitoring
and evaluation chapters, then the third revision of the same regulations
related to the option of organizing activities virtually, be it meetings,
training, or conducting audits, then the fourth revision of ASEANSAI
regulations related to the signing of financial reports and matters related to
financial reports, the roles and responsibilities of the Executive Committee
and Secretariat, as well as the addition of new chapters related to the
organization of Senior Officials Meetings along with hybrid modes of meetings.
Based on the explanations above, it can be concluded
that the legal aspects of ASEANSAI and the role of the Secretariat in it have
been running and developing optimally, but the development of organizational
human resources and the Secretariat's role in these aspects are still not
optimal in ASEANSAI in the 2018-2023 period.
4) Leadership
and Staffing
Leadership and staffing aspects play an important role
in organizational capacity development.
A key factor in capacity development is top managers who provide
leadership for institutional capacity change (Horton et al., 2003). Through
visionary leadership, the ability to inspire and build strong teams, continuous
development of organizational members, and encouragement for innovation and
adaptation, organizations can build their capacity, better achieve their goals,
and be ready for future challenges.
At ASEANSAI for the 2018-2023 period, the
organization's leaders were involved in developing the organization's vision,
mission, and strategic plan. As stated by R1, R2, R4, R5, this can be seen from
the active participation of the leadership, either the SAI Chair or a
designated representative, in the process of developing the vision, mission and
strategic plan. These leaders lead discussions and direct decision-making
related to the strategic direction of the organization, such as in technical
level meetings, namely the ASEANSAI Senior Officials Meeting or the strategic
level, namely the Assembly Meeting and Summit. For this leadership role, BPK RI
as the Secretariat also collects and analyzes data needed in the meeting as a
basis for decision making, facilitates leadership discussions with relevant
stakeholders both by managing the course of the meeting and recording the
results of the discussion, and is responsible for the storage and updating of
strategic documents that have been prepared by ensuring easy access for leaders
and other related parties.
Furthermore, R11, R12, R13 stated that ASEANSAI
leaders are tactical, adaptive, responsive, transparent, and able to foster
cooperation and good relations with implementers and other partners. This is
shown, for example, by making strategic decisions that are oriented towards
long-term goals commonly found in the ASEANSAI Summit such as decisions related
to cooperation with Development Partners or decisions related to internal
ASEANSAI issues such as the completion of financial reports and the
sustainability of committee leadership. In addition, ASEANSAI leaders have also
proven to be adaptive and flexible to changes in the environment by adjusting
the organization towards new directions such as those experienced by ASEANSAI
during the COVID-19 pandemic era by changing the implementation of activities
to be remote and online. Due to this flexibility and responsiveness of the
leadership, BPK RI as the Secretariat also adjusted the organization's
operations according to the leadership's direction, such as adjusting the
implementation of activities during the pandemic with virtual meeting
assistance and following up on leadership decisions by holding meetings with relevant
stakeholders.
Leaders also do not hesitate to provide motivational
support and work enthusiasm in carrying out activities. According to R4. R5,
R10, active support to members of the organization can be seen from efforts to
appreciate contributions to the organization by providing positive and
constructive feedback at monitoring and evaluation meetings at the technical
level as well as meetings such as Assembly and Summit which are strategic in
nature. In addition, the ASEANSAI leadership also encourages morale by
promoting open communication and close collaboration among members, as well as
thoughtful resolution of conflicts or issues that arise. This can be seen in
the resolution of the ASEANSAI legal capacity issue, the ASEANSAI financial
report issue, and the ASEANSAI regulations revision issue.
Furthermore, the clarity of the division of authority,
roles and responsibilities is also evident from each implementer. According to
R2, R5, R6. R8, this can be seen from the existence of formal ASEANSAI documents
that state the organizational structure, procedures for the division of
authority and responsibility, as stated in the ASEANSAI Agreement and Rules and
Procedures. However, on the staffing aspect of ASEANSAI, according to R3, R4,
R5, R7 there is no balance between the quantity and quality of implementers in
the ASEANSAI work section. This can be seen from the lack of organizational
executives, especially in the Secretariat. Although the work of the secretariat
has been satisfactory in the eyes of ASEANSAI members, the secretariat team
feels that there is a lack of personnel compared to the workload that needs to
be met. In addition, the staff turnover rate in other work areas, such as in
ASEANSAI committees, is high, which poses a risk of losing job- or
process-specific knowledge of those who move on. This can disrupt the flow and
continuity of work.
In addition, ASEANSAI does not yet have a system for
recruiting implementers that complies with procedures and supports the needs of
the implementation of activities. So far, ASEANSAI has empowered staff members
who are involved in international cooperation or other fields that are relevant
to their work in their respective SAIs and overlap with one of the ASEANSAI
committee work areas. With the recruitment system of qualified implementers in
accordance with the needs of the organization, it contributes to the quality
and productivity of the implementation of activities as well as to the creation
of an inclusive work environment.
Based on the previous elaboration, it can be concluded
that although the leadership aspect and the role of the Secretariat have been
running and developing optimally in the 2018-2023 period, the staffing aspect
and the role of the Secretariat in it have not been optimally developed in
ASEANSAI.
5) Programming
Programming in organizations plays an important role
in organizational capacity development. Good management of work
programs/activities helps the organization in strengthening its overall
capacity and achieving the desired development goals. Through work activities,
organizational members can develop skills and knowledge, apply concepts and
principles in a real context, collaborate and learn together, build trust and
motivation, develop a positive work culture, encourage innovation and
adaptation, increase efficiency and productivity, and conduct continuous
evaluation and improvement.
At ASEANSAI in the 2018-2023 period, there is already
a work plan in order to prepare activities, policies, or work procedures for
the organization. According to R5, R7, R8, this is reflected in the existence
of a work plan for each ASEANSAI work section published every 2 years, which
refers to the organization's strategic plan, as well as the preparation of a
strategic plan every 4 years that is routinely carried out by the organization.
Then, there are programs that support the implementation of organizational
activities such as training programs from TC, knowledge exchange programs and
best practices from KSC, performance monitoring programs from SPC, and programs
related to the formulation and evaluation of regulations from RPC.
Furthermore, there is a regular evaluation conducted
by ASEANSAI on the implementation of the organization's programs. These
evaluations are conducted annually and led by the SPC with the aim of measuring
the achievement of activities against organizational objectives, identifying
areas for improvement or enhancement of the implementation of activities, and
providing an accurate and objective information base for decision-making.
In addition to R2, R5, R8, BPK RI as the ASEANSAI
Secretariat contributes to the planning, implementation, and evaluation of the
organization's work program. This is done through managing coordination among
members and with relevant stakeholders such as Development Partners, other
regional organizations, or other SAIs. In addition, the Secretariat manages
documents and information related to work programs with centralized storage and
electronic updates via Essentials. By doing this, the Secretariat ensures that
program information is continuously available and can be easily accessed by
relevant parties. The Secretariat also provides administrative support in the
implementation of good work programs and conducts monitoring and reporting on
the implementation of work programs to help evaluate the effectiveness of these
programs.
However, on the other hand, there are still some
discrepancies between the program plan and its implementation in ASEANSAI in
the 2018-2023 period. Some programs that had been planned were later
implemented backward from scheduling and some were even deleted because they
were no longer relevant. As stated by R1, R2, R3, R4, R5, R6, R7, R8, R9, R10,
R16, R18, this happened when there were changes in the external environment
such as the COVID-19 pandemic or social-humanitarian issues in Myanmar which
also affected cooperation with several Development Partners. The COVID-19
pandemic led to the implementation of government regulations to limit and
control the spread of the virus. This led to the implementation of
organizational programs that could not be fully implemented because they were
no longer relevant to meet the needs of the organization due to changes in the
situation or limited organizational resources such as finance, human resources,
and infrastructure that support the implementation of activities. Then related
to the socio-humanitarian issues in Myanmar that emerged in 2021, this issue
created political, social, economic and security instability in the ASEAN
region, so that organizations operating in ASEAN experienced restrictions on
movement with the support of several international organizations and aid
agencies. This has led to delays or significant changes in the implementation
of organizational programs in ASEAN, which has also occurred in ASEANSAI.
Furthermore, in addition to the issue of changes in
the external environment, the mismatch between the program and its
implementation was also due to ASEANSAI's limited resources to implement
activities, such as financial resources and technical capabilities/expertise.
In the 2018-2023 period, as discussed earlier, two ASEANSAI Development
Partners that supported ASEANSAI financially and technically ended their
cooperation in mid-2018 (World Bank) and early 2019 (GIZ). The lack of external
funding sources in the following years contributed to a decline in the
performance of training and knowledge development activities. In addition, the
implementation of complex and specific programs in ASEANSAI, especially in
audit and non-audit areas, requires technical skills and expertise. ASEANSAI
does not yet have human resources with these skills and therefore requires
external assistance from fellow regional organizations, other SAIs, or
development partners. Searching for and exploring cooperation with external
personnel with these special skills takes a long time, which contributes to
delays in program implementation, which contributes to the mismatch between
program planning and implementation.
Based on the elaboration of the programming aspect
above, it can be concluded that the development of this aspect, along with the
Secretariat's role in its development, has not been optimally implemented in
ASEANSAI in the 2018-2023 period.
6) Internal
& External Communication
Internal and external communication plays an important
role in organizational capacity development. Walters (2019) said that internal
communication is related to dialogue between staff and administration in an
organization. This form of dialogue can be in the form of collaboration between
staff in building organizational programs. In addition to internal
communication, organizational capacity development is also influenced by
organizational interactions with external stakeholders, as well as building
trust in these interactions. The relationship between the organization and
external stakeholders will result in innovative programs needed to meet the
needs of the organization.
Furthermore, internal communication facilitates
coordination, collaboration, understanding of vision, motivation, and
engagement of organizational members. Meanwhile, external communication helps
in building partnerships, knowledge exchange, and enhancing the organization's
reputation and credibility. Strengthening internal and external communication
can enhance capacity, effectiveness, and relationships with stakeholders, which
in turn contributes to the sustainability and achievement of organizational
goals.
At ASEANSAI in the 2018-2023 period, according to R6,
R8, R13, R16, R17, R18, there are close and positive relationships both
internally and externally to the organization. Internally, close and positive
relationships can be seen from the existence of good and effective team
collaboration and mutual support for each other in achieving common goals. In addition,
internal communication among ASEANSAI members is smooth, open and directed,
enabling the acceleration of information and the strengthening of
collaboration. Furthermore, externally, ASEANSAI has strategic partnerships
with fellow regional SAI organizations such as ASOSAI and INTOSAI, with fellow
secretariat organizations such as the ASEAN Secretariat, as well as with fellow
SAIs such as SAI Sweden and SAI Norway and with Development Partners who are
qualified in their fields such as GIZ, World Bank, European Union, and IDI. In
addition, ASEANSAI has also received support and positive feedback from the
collaboration with these stakeholders. This support comes in the form of both
financial and expertise, with feedback in the form of a positive impression of
the close relationship with ASEANSAI.
Furthermore, there are various forms of communication,
coordination and information exchange within and outside ASEANSAI. Internally,
ASEANSAI often holds internal meetings to share information, discuss, or make decisions
and agree on next steps. Some meetings are scheduled, which helps strengthen
coordination and communication between members. Another form of internal
communication is the ASEANSAI online information management and storage
application, namely the organization's website and Essentials, which is
connected to the Google Drive application. These applications provide easy
access for members of the organization so that the information available
remains relevant and accurate for use in achieving organizational goals.
Furthermore, other forms of internal communication are formal, such as reports
or briefings, and informal, such as through Whatsapp, Viber, or Facebook
Messenger, which help build relationships and exchange information among
ASEANSAI members.
Externally, ASEANSAI organizes formal meetings with
relevant stakeholders that enable discussion of cooperation and agreement on
further actions. These meetings are often conducted face-to-face or through
online communication platforms such as zoom, microsoft teams or webex. Another
form of external communication is through formal written letters that generally
require a written response, either electronic or manual. ASEANSAI also uses the
social media websites, Facebook and Twitter to communicate and interact with
relevant stakeholders. This includes posting information, answering questions,
and gathering feedback for the organization.
According to R3, R5, R6, R7, R13, R16, R17, R18, BPK
RI as the ASEANSAI Secretariat contributes to the implementation and development
of internal and external communication aspects through managing the
organization's internal communication flow by distributing correspondence,
reports, policies, or other information to members of the organization in a
clear and timely manner. In addition, the Secretariat also manages the
coordination of internal activities by scheduling activities, managing
meetings, and ensuring smooth communication between members or committees
involved. Externally, the Secretariat manages communication with Development
Partners and other regional and international organizations. This communication
takes the form of sending correspondence as well as facilitating meetings and
discussions. The Secretariat also frequently attends invitations to activities
relevant to the interests of the organization, which also contribute to the
expansion of opportunities for collaboration and strong partnerships, such as
invitations from ASOSAI, ASEAN Secretariat, or IDI.
Based on the elaboration of the communication aspect
above, it can be concluded that ASEANSAI and the Secretariat's role in
developing this aspect have run optimally in the 2018-2023 period.
7)
Technology
Technology plays an important role in organizational
capacity development. By using the right technology, organizations can improve
operational efficiency, gain better access to information and knowledge,
facilitate effective collaboration and communication, support data analysis and
informed decision-making, and foster innovation and adaptation. Smart and wise use
of technology can help organizations improve performance, better achieve goals,
and remain competitive in an ever-changing environment.
In the context of ASEANSAI in the 2018-2023 period,
there is support for the need for technology in an effort to increase the
capacity of organizational information systems. According to R7, R8, R12, this
can be seen from the active initiative of the organization, in this case the
Secretariat for financial and human resources in building and maintaining the
technological infrastructure needed by ASEANSAI, such as the official ASEANSAI
website, eLearning website, and Essentials storage drive. In addition, the
organization's leadership also actively encourages and supports the
implementation of the latest technologies, adopts the latest trends, and
creates an environment that facilitates technological development. This was
especially evident during the COVID-19 pandemic in 2020-2022. At that time, all
ASEANSAI activities immediately switched online using the latest platforms such
as Zoom, Microsoft Teams, Google Meet, Webex, and other similar platforms, be
it technical coordination activities or strategic activities such as training,
decision-making, and the transition of ASEANSAI leadership.
Then there are
qualified resources that support the implementation of the technology system in
ASEANSAI, as stated by R3, R4, R5, that the ASEANSAI Secretariat allocates a
separate budget and human resources to manage the technology used by ASEANSAI.
For example, the cost of maintaining the website and Google Drive Essentials or
the cost of maintaining hardware at the BPK office which is the location of the
ASEANSAI Secretariat Office. Furthermore, ASEANSAI also has technologies that
function as information storage and distribution such as the organization's
official website and Google Drive Essentials. ASEANSAI also often utilizes
technology in the implementation of activities. This is reflected in the
electronic delivery of correspondence, the posting of newsletters or news via
the website, and the management of activities through online platforms.
Based on the technological aspects above, it can be
concluded that ASEANSAI with the role of the Secretariat in it has been optimal
in developing its internal and external communication in the 2018-2023 period.
Conclusion
ASEANSAI as an organization that is still developing
at the age of 13 years continues to strive to develop its organizational
capacity to achieve optimal performance and remain relevant to the times. This
research analyzes the development of ASEANSAI's organizational capacity in
relation to the role of BPK RI as the ASEANSAI Secretariat, in the 2018-2023
period. Based on the results found, the researcher concluded that some BPK RI
as the ASEANSAI Secretariat has made optimal efforts to encourage
organizational capacity development, although there are still several aspects
of organizational capacity development that have not run optimally. In
conclusion, the research reveals that while BPK RI, as the ASEANSAI
Secretariat, has made significant strides in enhancing organizational capacity
through strategic planning, leadership, and communication, there remain
critical areas requiring improvement, such as resource development, financial
stability, human resource management, and programming efficiency. The findings
suggest that BPK RI possesses strong human capital and a competent
organizational structure but needs to implement better recruitment, promotion
policies, and continuous capacity development programs. For ASEANSAI to achieve
its full potential, it is recommended to focus on comprehensive budget
planning, diversify funding sources, enhance human resource capabilities, develop
effective recruitment systems, and establish robust monitoring and evaluation
mechanisms to ensure alignment between planned activities and their execution.
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