Memaknai Integritas Pribadi Pejabat Pembuat Komitmen dalam Pengelolaan Proyek Konstruksi SBSN: Studi Fenomenologi
Keywords:
integritas pribadi, Pejabat Pembuat Komitmen, proyek konstruksi, pengadaan barang/jasa, pendekatan kualitatif, SBSN
Abstract
Integritas pribadi Pejabat Pembuat Komitmen (PPK) memegang peran sentral dalam menjamin akuntabilitas pengelolaan proyek konstruksi yang didanai melalui Surat Berharga Syariah Negara (SBSN). Penelitian ini bertujuan untuk memahami bagaimana PPK memaknai integritas dalam menjalankan tanggung jawabnya serta bagaimana nilai-nilai tersebut diwujudkan dalam praktik pengadaan barang/jasa pemerintah. Menggunakan pendekatan kualitatif dengan desain fenomenologis, data dikumpulkan melalui wawancara mendalam terhadap PPK yang menangani proyek SBSN. Hasil penelitian menunjukkan bahwa integritas tidak hanya dimaknai sebagai kepatuhan terhadap regulasi, tetapi juga sebagai amanah moral dan spiritual yang berlandaskan nilai-nilai keislaman, seperti kejujuran, keadilan, dan tanggung jawab sosial. Temuan ini mengindikasikan perlunya integrasi pelatihan etika dan spiritualitas dalam pembinaan PPK, khususnya di lembaga pemerintah berbasis keagamaan. Penelitian ini diharapkan memberikan kontribusi terhadap penguatan sistem integritas dalam pengelolaan proyek pemerintah berbasis syariah.
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Bhagat, G., & Jha, K. N. (2024). Determinants of the integrity climate of public organizations–a procurement perspective. International Journal of Construction Management, 24 (16). https://doi.org/10.1080/15623599.2023.2299525
Braun, V., & Clarke, V. (2008). Using thematic analysis in psychology,Qualitative Research in Psychology. Journal of Chemical Information and Modeling, 3 (2).
Dewi, C. A. P., & Sari, R. P. (2022). Implementasi Sistem E-Procurement Dan Sistem Pengendalian Internal Terhadap Pencegahan Fraud Pengadaan Barang Dan Jasa Di Kabupaten Jombang. COSTING: Journal of Economic, Bussines and Accounting, 6 (1), 200–213. https://doi.org/https://doi.org/10.31539/costing.v6i1.4608
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Fauziah, A. Y., & Marpaung, J. (2024). Conflict of Interest in Public Procurement: A Case Study of Indonesian Government Institution XYZ. Jimek: Jurnal Ilmiah Mahasiswa Ekonomi, 7 (1), 65–78. https://doi.org/https://doi.org/10.20885/jaai.vol24.iss1.art2
Handayani, I. G. A. K. R. (2013). Korupsi Pengadaan Barang/Jasa Pemerintah: Realitas Antagonis dalam Perwujudan Prinsip Clean Governance di Indonsia. Masalah-Masalah Hukum, 42 (1), 1–8. https://doi.org/https://doi.org/10.14710/mmh.42.1.2013.6-12
Hardinata, D., & Kamaludin. (2022). HOW TO MINIMIZE RISK: THE IMPLEMENTATION OF PUBLIC SECTOR SERVICES ELECTRONIC PROCUREMENT IN INDONESIA. Jurnal Ilmiah Ekonomi Bisnis, 27(3). https://doi.org/10.35760/eb.2022.v27i3.5977
Hatta, H., Ibrahim, Muh. A., Badu, B., & Abdullah, Muh. T. (2022). Transparency of commitment making officials (PPK) in the Implementation of auctions of goods and services in the health sector in South Sulawesi Province. International Journal of Health Sciences. https://doi.org/10.53730/ijhs.v6ns1.5090
Huberts, L. (2014). The Integrity of Governance What It Is, What We Know, What Is Done, and Where to Go. In Governance and Public Management. https://doi.org/10.1111/padm.12169
Lumenta, A. L., Morasa, J., & Mawikere, L. (2016). Pengaruh Sistem Akuntansi Pemerintah Daerah dan Ketaatan Peraturan Perundangan Terhadap Akuntabilitas Kinerja Instansi Pemerintah (Kabupaten Minahasa Selatan). Jurnal EMBA, 4 (2), 768–779.
Maksum, U., & Saptomo, A. (2024). A Clean Public Procurement System through Commitment Making Officials (PPK) Criminal Liability Reforms. Edunity: Social and Educational Studies, 3 (11), 1064–1081. https://doi.org/https://doi.org/10.57096/edunity.v3i11.335
Mukarom, U. A., Suryanto, & Rumiasari, M. (2023). Akuntabilitas dan Transparansi Penyelenggaraan Pengadaan Barang/Jasa Pemerintah pada Sekretariat Daerah Provinsi Jawa Barat. Moderat: Jurnal Ilmiah Ilmu Pemerintahan, 9 (4), 721–731. https://doi.org/https://doi.org/10.25157/moderat.v9i4.3494
Muliawaty, L., Mustajam, A., & Komar, M. A. (2024). Integritas dan Pengambilan Keputusan Etis dalam Sektor Publik: Studi Kasus dan Pelajaran dari Pemerintah Daerah di Indonesia. Jurnal Papatung, 7(1), 33–39. https://doi.org/https://doi.org/10.54783/japp.v7i1.918
Ningsih, L., Haliah, & Nirwana. (2023). Determinant of Fraud Prevention in Public Procurement of Goods and Services: A Systematic Literature Review. International Journal of Economic Social and Technology, 2(1), 40–48. https://doi.org/https://doi.org/10.59086/ijest.v2i1.259
Nugraha, I. A., & Midhol, A. B. (2025). Penerapan Prinsip Good Governance dan Celah Korupsi Dalam Pengadaan Barang Dan Jasa Pemerintah Secara Elektronik (E-Procurement) di Indonesia. Jurnal Administrasi Pemerintahan Desa, 06, 1–12. https://doi.org/10.47134/villages.v6i1.235
Paiva, R. M. M., & Vieira, J. B. (2024). Maturity Model for Evaluating Integrity Management in Public Procurement. Cadernos Gestão Pública e Cidadania, 29, 1–22. https://doi.org/10.12660/cgpc.v29.91099
Prateeppornnarong, D. (2022). Prevention of Corruption in Public Procurement: The Role of Independent Observers regarding the Integrity Pact Approach. Journal of Social Sciences Naresuan University, 18 (1), 177–202. https://doi.org/https://doi.org/10.14456/jssnu.2022.6
Puspitasari, M., & Lukman, R. P. (2021). Peluang Fraud Pejabat Pembuat Komitmen (PPK) atas Pengadaan Barang dan Jasa Pemerintahan. Conference on Economic and Business Innovation (CEBI), 1(1).
Rizal, R., & Thamrin, D. (2024). Penerapan Prinsip GC dalam Pencegahan Tindak Pidana Korupsi Sektor Pengadaan Barang dan Jasa. Jurnal Kajian Ilmiah, 24 (2), 115–124. https://doi.org/https://doi.org/10.31599/7aqjem83
Sama, H., Ndunguru, P., & Nsimbila, P. (2022). Transaction costs and competitive tendering in public procurement: Moderating role of integrity. African Journal of Business Management, 16 (6), 130–146. https://doi.org/10.5897/ajbm2021.9235
Six, F., & Lawton, A. (2013). Towards a theory of integrity systems: A configurational approach. International Review of Administrative Sciences, 79 (4). https://doi.org/10.1177/0020852313501124
Syalwa, M., Maria, & Sarikadarwati. (2023). Pencegahan Fraud Pengadaan Barang dan Jasa pada Dinas PUPR Kota Palembang. Jurnal Riset Terapan Akuntansi, 7 (1), 1–8. https://doi.org/10.5281/zenodo.7833766
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