PENGUATAN PERAN PEMERIKSA DALAM TATA KELOLA PENDIDIKAN UNTUK MEWUJUDKAN SDM BERKUALITAS

Abstrak

This study aims to analyze the strengthening of the auditor’s role in education governance using the SMART framework (specific, measurable, achievable, relevant, and time-bound). The study adopts a qualitative descriptive approach, utilizing primary data obtained through Focus Group Discussions involving auditors and education administrators, as well as secondary data from policy documents, audit reports, and national education quality evaluations. The findings indicate that strengthening the auditor’s role is feasible through sharpening the focus of audits on governance and program performance, applying measurable performance indicators, implementing risk-based audit approaches, and establishing clear time-bound evaluation frameworks. Such strengthening has the potential to enhance the effectiveness of education governance, improve the follow-up of audit recommendations, and optimize the utilization of education budgets. Therefore, reinforcing the auditor’s role constitutes a strategic contribution to improving the quality of education services and supporting sustainable human resource development.

Kata kunci

• Auditor
• SMART
• education governance
• penguatan peran pemeriksa