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Depok, January 6, 2026 — A Doctor from the Faculty of Administrative Sciences, Universitas Indonesia, Endang Hadiyanti, revealed that corrupt behavior in Indonesia continues to occur despite the design of various control instruments within the Accounting Information System, which includes preventive, detective, and corrective controls. This condition became one of the main backgrounds of the dissertation she presented during her doctoral promotion session.
In her dissertation, Endang Hadiyanti emphasized that the problem of corruption does not lie solely in weak systems, but also in individual factors as the main policy actors.
“No matter how a system is built to prevent corruption, it remains difficult to ensure that corruption does not occur due to the existence of individual factors that ultimately determine the commission of such unethical acts. This is evidenced by the involvement of 30 individuals who served as Governors in Corruption Crimes from 2004 to 2024 in Indonesia,” she explained.
Riau Province is recorded as a region with a high level of corruption exposure, with the disclosure of at least six corruption cases involving three governors, as well as a Hand-Catching Operation against the Governor of Riau in November 2025. These facts demonstrate the urgency of more contextual and sustainable anti-corruption efforts at the regional level.
This study employs two paradigms, namely post-positivism to analyze the formulation of anti-corruption policies from a contingency perspective, and constructivism to design an anti-corruption policy framework suitable for implementation in Riau Province. Data were collected through document studies, interviews, focus group discussions (FGDs), and observations, and analyzed using coding techniques with the assistance of NVIVO 12 software.
The research findings indicate that corruption issues, one of which is reflected in audit reports, serve as the dominant policy stimulus in Riau Province. In addition, three important attributes outside Alexander’s Policy Program Implementation Process (PPIP) Model were identified as influencing the policy formulation process, namely political context, level of interest, and fraud detection.
As a policy recommendation, this dissertation proposes strengthening regional policy instruments consisting of 13 instruments (10 existing and 3 newly proposed), grouped into three policy tools—nodality, authority, and organization—and positioned across three stages of corruption control: prevention, detection, and correction. This design is intended to minimize corruption risks and encourage improvements in the Riau Province integrity index, particularly in the area of procurement of goods and services.
The study also emphasizes the importance of cultural factors in influencing corrupt behavior beyond the bureaucracy. Although Riau Province already has Regional Regulation Number 8 of 2019 on the Development of an Integrity Culture, the dissertation recommends evaluating and refining its implementation so that the substance of the policy truly aligns with field needs.
In addition, the dissertation recommends strengthening the role of the Government Internal Supervisory Apparatus (APIP) through policy support at the central level, including a review of the Draft Law on the Government Internal Control System (SPIP) to ensure the independence and professionalism of regional APIP.
Theoretically, this research contributes to reinforcing and complementing Alexander’s PPIP Model, particularly at Link 1, by adding the attributes of political context, level of interest, and fraud detection. These findings also open opportunities for further research at the stages of program specification and the implementation of anti-corruption policies at the regional level.
For information, the session was chaired by Prof. Dr. Retno Kusumastuti Hardjono, M.Si., with Dr. Lina Miftahul Jannah, M.Si. serving as Promoter and Dr. Achmad Lutfi, M.Si. as Co-Promoter, and supported by a Board of Examiners consisting of Prof. Dr. Wahyudi Kumorotomo, MPP., Dr. Arief Hadianto, M.Ec., Prof. Dr. Eko Prasojo, Mag.rer.publ., and Dr. Roy Valiant Salomo, M.Soc.Sc.
