Evaluation of the Follow-up Process for Supervision Results in North Gorontalo Regency

Abstract

Internal supervision is meaningful only when audit recommendations are followed by effective corrective actions. The completion of Follow-up to Supervision Results (TLHP) therefore becomes a key indicator of government accountability. This study aims to evaluate the implementation of the TLHP policy in North Gorontalo Regency by integrating the CIPP evaluation model (context, input, process, product) with the Analytical Hierarchy Process (AHP) to determine priority weights for each component. The research employed a mixed-methods approach with an exploratory sequential design. Qualitative data were collected through observation, interviews, and document review involving inspectorate officials and regional apparatus organizations, with the researcher acting as the key instrument. The qualitative findings were then used to construct a descriptive quantitative assessment through structured instruments and AHP weighting. Data validity was ensured through triangulation and critical analysis based on established evaluation criteria. The results indicate that planning instruments and procedural guidelines for TLHP implementation are formally available and communication among stakeholders is generally effective. However, implementation frequently deviates from schedules due to budget constraints, incidental activities, and limited technological support. Leadership commitment is evident at the regional head level through the Internal Audit Charter, yet it is not fully translated into performance targets within regional apparatuses. Moreover, although regulations concerning sanctions exist, they are rarely enforced, reducing deterrent effects and contributing to delays in TLHP completion. Strengthening commitment, improving resources, and enforcing sanctions are necessary to enhance policy effectiveness.