PERAN SATUAN PENGAWASAN INTERNAL DALAM PENYUSUNAN RENCANA AKSI DI PT AIR MINUM GIRI MENANG

Abstract

Abstract
PT Air Minum Giri Menang (PTAM Giri Menang) is a regional government-owned enterprise responsible for providing clean water services in Mataram and West Lombok, Indonesia. The company is responsible for ensuring the availability and quality of optimal water services for various customers through good corporate governance and a strong orientation toward customer satisfaction.The Internal Audit Unit (SPI) plays a crucial role in maintaining internal control, conducting independent oversight, and developing action plans based on audit findings. These action plans aim to encourage organizational improvements and measure the implementation of audit recommendations. However, challenges arise, such as limited understanding of key components in formulating effective action plans, which results in less optimal monitoring effectiveness.Practical experience in developing these plans highlights the need for technical knowledge and cross-divisional collaboration to enhance the effectiveness of supervisory actions. Such improvements contribute to sustainable development and greater efficiency in service delivery. These findings underline the complex relationship between internal oversight and improvements in organizational performance.