Torang samua basudara and risk-based supervision: An organizational ethnography of the North Sulawesi High Prosecutor's Office
DOI:
https://doi.org/10.58784/cfabr.490Keywords:
auditor professionalism, government internal control system (SPIP), organizational culture, organizational ethnography, risk-based supervision, torang samua basudaraAbstract
This study is motivated by the increasing demand for good public governance through risk-based supervision, which in practice is shaped not only by formal mechanisms but also by organizational culture and local values. It aims to understand the dynamics of risk-based supervision within the organizational culture of the North Sulawesi High Prosecutor's Office, focusing on daily supervisory activities, the influence of organizational culture, and the negotiation between formal control mechanisms and social interaction. A qualitative organizational ethnography was employed, with data collected through participant observation, in-depth interviews, and document analysis involving five informants coded I1–I5 (Echelon II–V officials and an internal auditor) to preserve anonymity; institutional permission was granted by the office leadership and all informants provided informed consent. Data were analyzed through a four-stage ethnographic sequence, domain, taxonomic, componential, and cultural-theme analysis, while validity was ensured through triangulation, member checking, prolonged engagement, and researcher reflexivity. The findings show that risk-based supervision is shaped by the interaction between formal control systems, risk management, organizational culture, and the local value of Torang Samua Basudara, which strengthens solidarity and effectiveness but also challenges supervisory independence and objectivity. Theoretically, the study contributes by positioning auditor professionalism as the mechanism that mediates local kinship culture and formal supervisory objectivity, thereby extending the audit-society, organizational-culture, and social-capital perspectives into an Indonesian law-enforcement context. As a single-site, five-informant ethnography, the findings are analytically transferable to comparable settings rather than statistically representative.
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