The Effectiveness of Contract Control for the Procurement of Goods and Services at the Secretariat General of the Constitutional Court
Downloads
Contract control in government procurement is a critical determinant of the quality of public expenditure. However, recurring audit findings related to volume shortages, overpayments, and non-compliance indicate persistent weaknesses in contract control across Indonesian public institutions. This study aims to analyze the effectiveness of contract control in the procurement of goods and services at the Secretariat General of the Constitutional Court. Contract control is essential for ensuring that procurement activities are conducted in accordance with applicable regulations while meeting requirements related to time, quality, cost, and organizational objectives. In practice, effective contract control extends beyond administrative compliance to include monitoring contract implementation, verifying compliance with technical specifications, mitigating risks, and addressing issues that arise during contract execution. This study employed a qualitative descriptive approach, with data collected through observation, interviews, and document analysis. The analysis examined the effectiveness of contract control throughout the procurement process, including the planning, implementation, monitoring, evaluation, and contract completion stages. The findings indicate that effective contract control is strongly influenced by comprehensive planning, competent human resources, effective inter-unit coordination, regulatory compliance, and the use of a structured monitoring system. Well-implemented contract control minimizes project delays, non-compliance with technical specifications, contractual disputes, and the risk of financial losses to the state. Therefore, contract control within the procurement of goods and services at the Secretariat General of the Constitutional Court should be implemented consistently, transparently, and accountably to support the principles of good governance.
Bandiera, O., Prat, A., & Valletti, T. (2009). Active and passive waste in government spending: Evidence from a policy experiment. American Economic Review, 99(4), 1278–1308. https://doi.org/10.1257/aer.99.4.1278
Bosio, E., Djankov, S., Glaeser, E. L., & Shleifer, A. (2022). Public procurement in law and practice. American Economic Review, 112(4), 1091–1117. https://doi.org/10.1257/aer.20200738
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
Braun, V., & Clarke, V. (2021). One size fits all? What counts as quality practice in (reflexive) thematic analysis? Qualitative Research in Psychology, 18(3), 328–352. https://doi.org/10.1080/14780887.2020.1769238
Brown, T. L., Potoski, M., & Van Slyke, D. M. (2010). Contracting for complex products. Journal of Public Administration Research and Theory, 20(Suppl. 1), i41–i58. https://doi.org/10.1093/jopart/mup034
Creswell, J. W., & Creswell, J. D. (2018). Research design: Qualitative, quantitative, and mixed methods approaches (5th ed.). SAGE Publications.
Creswell, J. W., & Poth, C. N. (2018). Qualitative inquiry and research design: Choosing among five approaches (4th ed.). SAGE Publications.
Falcón-Cortés, A., Aldana, A., & Larralde, H. (2022). Practices of public procurement and the risk of corrupt behavior before and after a government transition in México. EPJ Data Science, 11(1), Article 19. https://doi.org/10.1140/epjds/s13688-022-00329-7
Francesco, I. M., & Hastuti, H. (2022). Pengaruh penerapan e-procurement dan sistem pengendalian internal pemerintah terhadap pencegahan fraud pengadaan barang/jasa pemerintah. Indonesian Accounting Research Journal, 2(3), 237–243. https://doi.org/10.35313/iarj.v2i3.4126
Hakim, T. I. M. R., & Prasetyono, P. (2021). Recurrent findings in the audit of goods and services procurement in local government. Assets: Jurnal Ekonomi, Manajemen dan Akuntansi, 11(1), 131–144. https://doi.org/10.24252/assets.v11i1.21416
Lewis-Faupel, S., Neggers, Y., Olken, B. A., & Pande, R. (2016). Can electronic procurement improve infrastructure provision? Evidence from public works in India and Indonesia. American Economic Journal: Economic Policy, 8(3), 258–283. https://doi.org/10.1257/pol.20140258
Mahkamah Konstitusi Republik Indonesia. (2026). Laporan kinerja Mahkamah Konstitusi tahun 2025. https://s.mkri.id/public/content/infoumum/laporankinerjamk/pdf/LaporanKinerjaMK_46_1.%20LAPORAN%20KINERJA%20MAHKAMAH%20KONSTITUSI%20TAHUN%202025.pdf
Mardiasmo. (2021). Akuntansi sektor publik (Edisi terbaru). Penerbit Andi.
Maria, E., Halim, A., Suwardi, E., & Miharjo, S. (2019). Eksplorasi kesempatan untuk melakukan fraud di pemerintah daerah, Indonesia. Jurnal Akuntansi dan Keuangan Indonesia, 16(1), 1–16. https://doi.org/10.21002/jaki.2019.01
Miles, M. B., Huberman, A. M., & Saldaña, J. (2014). Qualitative data analysis: A methods sourcebook (3rd ed.). SAGE Publications.
Moleong, L. J. (2018). Metodologi penelitian kualitatif (Edisi revisi, cetakan ke-38). PT Remaja Rosdakarya.
Rendon, J. M., & Rendon, R. G. (2016). Procurement fraud in the US Department of Defense: Implications for contracting processes and internal controls. Managerial Auditing Journal, 31(6/7), 748–767. https://doi.org/10.1108/MAJ-11-2015-1267
Rendon, R. G. (2008). Procurement process maturity: Key to performance measurement. Journal of Public Procurement, 8(2), 200–214. https://doi.org/10.1108/JOPP-08-02-2008-B003
Republik Indonesia. (2003). Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara. Sekretariat Negara Republik Indonesia. https://peraturan.bpk.go.id/Details/43017/uu-no-17-tahun-2003
Republik Indonesia. (2004). Undang-Undang Nomor 1 Tahun 2004 tentang Perbendaharaan Negara. Sekretariat Negara Republik Indonesia. https://peraturan.bpk.go.id/Details/40446/uu-no-1-tahun-2004
Republik Indonesia. (2004). Undang-Undang Nomor 15 Tahun 2004 tentang Pemeriksaan Pengelolaan dan Tanggung Jawab Keuangan Negara. Sekretariat Negara Republik Indonesia. https://peraturan.bpk.go.id/Details/40509/uu-no-15-tahun-2004
Republik Indonesia. (2008). Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Sekretariat Negara Republik Indonesia. https://peraturan.bpk.go.id/Details/4876/pp-no-60-tahun-2008
Republik Indonesia. (2018). Peraturan Presiden Nomor 16 Tahun 2018 tentang Pengadaan Barang/Jasa Pemerintah sebagaimana telah diubah terakhir dengan Peraturan Presiden Nomor 46 Tahun 2025. Sekretariat Negara Republik Indonesia. https://peraturan.bpk.go.id/Details/318647/perpres-no-46-tahun-2025
Rohma, F. F. (2023). Efektivitas informasi dan komunikasi dalam memitigasi tendensi kecurangan pengadaan barang dan jasa. Jurnal Akuntansi dan Keuangan, 12(1), 1–13. https://doi.org/10.36080/jak.v12i1.2101
Rustiarini, N. W., Sutrisno, T., Nurkholis, N., & Andayani, W. (2019a). Fraud triangle in public procurement: Evidence from Indonesia. Journal of Financial Crime, 26(4), 951–968. https://doi.org/10.1108/JFC-11-2018-0121
Rustiarini, N. W., Sutrisno, T., Nurkholis, N., & Andayani, W. (2019b). Why people commit public procurement fraud? The fraud diamond view. Journal of Public Procurement, 19(4), 345–362. https://doi.org/10.1108/JOPP-02-2019-0012
Saldaña, J. (2021). The coding manual for qualitative researchers (4th ed.). SAGE Publications.
Shidqi, F., & Arfiansyah, Z. (2025). Good governance and corruption in local governments: The role of internal control and audit. Jurnal Akuntansi dan Auditing Indonesia, 29(1), 1–11. https://doi.org/10.20885/jaai.vol29.iss1.art1
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Tadelis, S. (2012). Public procurement design: Lessons from the private sector. International Journal of Industrial Organization, 30(3), 297–302. https://doi.org/10.1016/j.ijindorg.2012.02.002
Thohir, M., & Sukriono, D. (2024). Implementation authority of the Constitutional Court in the Indonesian constitutional law system. Awang Long Law Review, 6(2), 346–352.
Wuryandini, A. R., Pakaya, L., & Husain, S. P. (2023). Fraud control to strengthen internal control systems in local government. International Journal of Applied Business and International Management, 8(2), 85–98. https://doi.org/10.32535/ijabim.v8i2.2471
Yin, R. K. (2018). Case study research and applications: Design and methods (6th ed.). SAGE Publications.
Copyright (c) 2026 Muhammad Rizki, R. Luki Karunia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
