ISSN: 1550-7521
ISSN: 1550-7521
Muhammad Azhar*, Zulfihar, Siswanto Masruri, Muhammad Anis
Department of Public Administration, Muhammadiyah University of Yogyakarta, Kasihan, Indonesia
Received: 06-November-2019, Manuscript No. GMJ-23-4275; Editor assigned: 11-November-2019, PreQC No. GMJ-23-4275 (PQ); Reviewed: 25- November-2019, QC No. GMJ-23-4275; Revised: 16-June-2023, Manuscript No. GMJ-23-4275 (R); Published: 14-July-2023, DOI: 10.36648/1550-7521.21.64.381
Citation: Azhar M, Zulfihar, Masruri S, Anis M (2023) Anxiety of State Civil Apparatus (ASN) in Regional Bureau of Welfare Administration of Riau on Financial Audit by the Audit Board of the Republic of Indonesia (BPK). Global Media Journal, 21:64.
Visit for more related articles at Global Media Journal
This study aims to determine the cause, forms of anxiety and applicable strategies in overcoming anxiety regarding inspection conducted by the Audit Board of the Republic of Indonesia (BPK). This study uses qualitative method with a case study approach to describe the anxiety. The data were collected through observation, interview and documentation. The result shows that there are new findings about bureaucratic anxiety. Bureaucracy anxiety is a subjective feeling perceived by employees regarding mental tension, as a general reaction which will later cause physiological and psychological changes caused by the administration system and the implementation of daily tasks that occur in the work environment.
Anxiety; State Civil Apparatus (ASN); Audit Board of the Republic of Indonesia (BPK); Bureaucratic anxiety
The State Civil Apparatus (ASN) as the main element of human resources has an important role in addressing and determining the success of government and sustainable development, as stated by Nainggolan. In the article 1 number 1 and number 2 of law number 5 of 2014, the definition of the State Civil Apparatus (ASN) is stated, namely:
• State civil apparatus hereinafter abbreviated ASN is a
profession for civil servants and government employees with
employment agreements that work in government agencies.
• Civil servant apparatus, hereinafter referred to ASN employees
are civil servants and government employees with
employment agreement raised by the staff development
officer and was assigned to a public office or entrusted with
the task of other countries and are paid based on the
legislation [1].
To carry out its function, each regional apparatus is obliged to manage finances predetermined in the Regional Budget Revenues and Expenditures (APBD). The Regional Budget Revenues and Expenditures (APBD) is the annual financial plan of the local government in Indonesia approved by the Regional House of Representatives (DPRD) which comprises a period of one year from the date of January 1 to December 31. Hariadi explains that the budget execution and accountability in the Regional Budget Revenues and Expenditures (APBD) functions as:
• A monitoring tool for the community on the policies chosen by
the government, since the budget must be approved by the
house of representatives/regional house of representatives
prior to the execution.
• A monitoring tool for the community on the ability of the
government to implement the chosen policies, since the
budget must be accounted by the regional government to the
regional house of representatives.
The authority granted to the State Civil Apparatus (ASN) is indeed supervised, especially in terms of finance which over time is inspected by the related institution called the Audit Board of the Republic of Indonesia (BPK). The Audit Board of the Republic of Indonesia (BPK) is an institution in Indonesia of which duty is to conduct management inspection which is limited to the central government, regional government, bank Indonesia, State-owned Enterprises of Indonesia (BUMN), Public Service Agency (BLU), Provincially-owned Corporations (BUMD), and all institutions which manage state finances. The result obtained from the financial audit conducted by the audit board of the Republic of Indonesia (BPK) is submitted directly to the House of Representatives (DPR).
Over time, the performance of the Audit Board of the Republic of Indonesia (BPK) does not have definite procedures in terms of financial audits, such as time discrepancy between the Audit Board of the Republic of Indonesia (BPK) and the State Civil Apparatus (ASN). In terms of conducting financial audit, the agency hardly pay attention to norms and ethics, as well as pay less attention to the condition of the parties anxietyed, so that anxiety within the state civil apparatus oftentimes occurred [2].
Theoretically, Nevid states that anxiety is a state of emotion characterized by appearing physiologically including unpleasant tensed feelings and feelings of worry regarding something bad that can possibly happen. Atkinson et al. assert that anxiety is an unpleasant feeling characterized by worries and fears which are sometimes experienced at different levels. According to Ramaiah factors which indicate the reaction of anxiety are environmental factors that influence the way individuals think about themselves and others. It can be caused by unpleasant experiences between the individuals with family, friends or colleagues, so that the individual perceived insecurity regarding their environment. Ramaiah also adds that the suppressed emotion results in an individual being unable to find a way out for their own feelings in personal relationships, especially if an individual suppresses anger or frustration for a long period of time. There are physical causes in which the mind and body interact with each other and can cause anxiety [3].
Of the description above, the problems of the study formulated are as follows:
• What factors cause anxiety in the State Civil Apparatus (ASN)
in the financial audit conducted by the Audit Board of the
Republic of Indonesia (BPK)?
• What is the form of anxiety at the State Civil Apparatus (ASN)
in the financial audit conducted by the Audit Board of the
Republic of Indonesia (BPK)?
• What is the strategy of the State Civil Apparatus (ASN) in
overcoming anxiety in the financial audit conducted by the
Audit Board of the Republic of Indonesia (BPK)?
Research design
This study uses qualitative design with a case study approach to describe the anxiety variables.
Subject of the study
The subject of the study is the State Civil Apparatus (ASN) in regional bureau of welfare administration of riau. The criteria of the subjects are as follows:
• Male and female.
• The State Civil Apparatus (ASN) in regional bureau of welfare
administration of Riau.
• Having previously been involved in the financial audit
conducted by the Audit Board of the Republic of Indonesia
(BPK).
Data collection
The data were collected through observation, interviews and documentation. In this study, the observation was participant observation. The interview was semi-structured interview of which guideline was prepared based on aspects developed comprising physical, behavioral and cognitive aspects (Table 1) [4].
| No | Aspect | Questions |
|---|---|---|
| 1 | Physical aspect | Do you perceive physical disorders, such as headaches, stiff neck, diarrhea, frequent urination? |
| Do you experience sleep disorders, such as insomnia or nightmares related to the financial audit conducted by the Audit Board of the Republic of Indonesia (BPK)? | ||
| Do you perceive palpitations, excessive sweating, high blood pressure or breathing problems? | ||
| 2 | Behavioral aspect | Is there a sense of avoidance related to the financial audit conducted by the Audit Board of the Republic of Indonesia (BPK)? |
| Do you feel disturbed by the arrival of the employees of the Audit Board of the Republic of Indonesia (BPK)? | ||
| How do you overcome it? | ||
| 3 | Cognitive aspect | How do you feel about incidental financial audit conducted by the Audit Board of the Republic of Indonesia (BPK)? |
| What do you think about incidental financial audit conducted by the Audit Board of the Republic of Indonesia (BPK)? |
Table 1. The observation based on aspects developed comprising physical, behavioral and cognitive aspects.
The data were also collected by the means of documentation from various print media discussing the subject of the study [5].
Data analysis
Data analysis of this study used procedures as stated by Burhan Bungin. The analysis process comprises the following steps:
Data collection: Data collection is an integral part of data analysis. Data collection in this study uses observation, interviews and documentation.
Data reduction: Data reduction is also known as selection process which focuses on simplifying and transforming raw data arising from written records.
Data display: Data display is the description of a collection of structured information that gives the possibility of drawing conclusions and taking action [6].
Profile and overview of research location
The bureau of welfare administration (Biro Kesra) is a work unit within the regional secretariat of riau province. In accordance with governor regulation of riau number 98 of 2016 regarding position and organizational structure, the bureau is led by Drs. H Masrul Kasmy, M.Sc. The Bureau has the main duty of formulating policies, facilitation, coordination, monitoring, evaluation and reporting of the implementation of managerial and technical duties and functions in accordance with the regional secretariat as a staff element which includes the religion, youth and sports, social affairs, education, culture and health, women’s empowerment, child protection and family planning and transmigration section as well as carrying out other technical duties. The functions of the bureau of welfare administration are:
• Conducting policy formulation.
• Conducting coordination and facilitation.
• Conducting monitoring, evaluation and report submission
regarding the implementation of managerial and technical
duties and functions.
• Conducting specific technical duties.
• Performing other duties according to functions.
Findings
Anxiety is a situation which threatens the well-being of organisms. Anxiety can arise from any situation threatening the existence of individuals. Based on the theory by Atkinson there are a number of factors which can cause anxiety within the State Civil Apparatus (ASN).
• The threat perceived by the State Civil Apparatus (ASN) is
caused the financial audit conducted by the Audit Board of the
Republic of Indonesia (BPK) which results in the employees of
the State Civil Apparatus (ASN) feeling worried. The impact of
such anxiety includes dizziness, stiff neck and heart
palpitations.
• The arising conflict were caused by poor communication
between the two parties, the State Civil Apparatus (ASN) and
the employees of the Audit Board of the Republic of Indonesia
(BPK) which led to the financial audit process. Poor
communication results in anxiety perceived by the State Civil
Apparatus (ASN).
• The arising fear perceived by the State Civil Apparatus (ASN) is
caused by the arrival of the employees of the Audit Board of
the Republic of Indonesia (BPK) to conduct the audit. In
addition, the fear is provoked by a negative perception within
the State Civil Apparatus (ASN) regarding the financial audit
conducted by the Audit Board of the Republic of Indonesia
(BPK).
• The State Civil Apparatus (ASN) is yet to meet the need
regarding a sense of security at work in order to reduce
anxiety. The sense of security is related to the attitude of the
State Civil Apparatus (ASN) during the arrival of the Audit
Board of the Republic of Indonesia (BPK).
Furthermore, there are several factors which inflict anxiety according to Nevid, namely:
Biological factors
Biological factors are any forms of disorders which affect the physical resulting in anxiety in the brain and nerves, such as head injury, brain infections and hormonal disorders.
Based on the findings, it is found that each subject perceived anxiety caused by physical factors. The physical symptoms on each subject varied. Subject 1 perceived physical pain, headache to be exact. Subject 2 perceived physical symptoms, such as headaches and neck stiff. Even during the audit process by the Audit Board of the Republic of Indonesia (BPK), subject 2 felt the excessive urge to urinate.
Social factors
Social factors are any types of environment related to the emergence of events and attitudes perceived as self-threatening or traumatic, responses to fear of the environment or other individuals and less attention from other individuals (social support) [7].
Based on the results of interviews conducted with the subjects, it indicated that each subject felt the anxiety. It is due to the fact that each subject had perceived the notion of the Audit Board of the Republic of Indonesia (BPK) not being friendly or disrespectful to the State Civil Apparatus (ASN). It is supported by the interview with subject 1 and subject 2. Subject 1 explains that: When asked politely, they seem to be distant. When greeted, they do not greet back. Sometimes the employees are bitter, we tried to greet them but they remained silent, even eschew. I do not know why they act in such a way.
By being distant, the employees State Civil Apparatus (ASN) feels inconvenient, so that a sense of anxiety arises. On the other hand, subject 2 asserts that the attitude of the Audit Board of the Republic of Indonesia (BPK) is not friendly that rises anxiety: It is because the Audit Board is not friendly. Based on the explanation above, it can be concluded that the emergence of anxiety and worry on the subject is caused by past events in the financial audit process by the Audit Board of the Republic of Indonesia (BPK) [8].
Behavioral factors
Behavioral factors are deviant behaviors which result in individuals perceiving tense feelings and anxiety. Based on the findings, subject 2 displayed certain behavior which resulted in the subject being unable to come up with innovative ideas in building and solving problems. It is supported by Sukendra which explains that there is a significant relationship between anxiety and the ability to think logically as observed in the mathematics learning outcomes. Also, subject 2 felt more tired afterwards.
Based on the findings, it can be explained that the anxiety in the State Civil Apparatus (ASN) results in a lack of innovative ideas which can hinder the process of creative thinking. Moreover, anxiety perceived by the State Civil Apparatus (ASN) results in lesser employees accepting promotions, which means that the employees perceive burdens in being a structural official. It is supported by Wijayanto who describes that the higher the anxiety on employees, the lower the work performance and vice versa. Anxiety affects work performance with an effective contribution of 40.6%, which means that there are still 59.4% other factors besides anxiety which affect work performance, including: Intelligence, physical condition, personality, talents and interests, abilities, skills, perception of the role, attitude and motivation [9].
Emotional and cognitive factors
In terms of cognitive and emotional factors, anxiety can cause normal emotional reactions in certain situations, but not in other situations. Anxiety can be considered to be a normal reaction and also a maladaptive reaction. Based on the results, subject 1 and 2 were afraid during the financial audit conducted by the Audit Board of the Republic of Indonesia (BPK). It is caused by the perceptions or irrational thoughts towards the board. Furthermore, the State Civil Apparatus (ASN) had negative experience with the Audit Board of the Republic of Indonesia (BPK) in the past. It is in accordance with the factors stated by Adler and Rodman that the factors causing anxiety are negative past experiences and irrational thoughts.
In addition to the factors stated by Nevid there are more related factors as stated by Al-Husaini. According to Al-Husaini, there are seven factors which cause anxiety. Based on the findings, it is known the two causal factors, namely: Always depending on oneself and others that they forget the power of god almighty. They are convinced success is only determined by human beings. In this study, the researcher used aspects by Nevid et al. namely physical, behavioral and cognitive aspects to answer the problems of the study. The findings are described as follows [10].
Physical aspects
Physical aspects comprise the feeling of anxiety, nervousness, excessive sweating, breathing problems, palpitations, dizziness, weakness, dry throat, frequent urination, sensitive (irritable), nausea and even difficulty speaking. Based on the findings, subject 1 and subject 2 indicated physical symptoms; subject 1 had headache and palpitations and subject 2 had headaches, stiff neck, frequent urination and heart palpitations.
The result is supported by Sue stating that anxiety can be in the form of reaction, known as somatic reactions. Somatic reactions are physical and biological reactions such as breathing problems, dry mouth, abdominal pain, frequent urination, dizziness, palpitations, increased blood pressure, sweating, stiff neck and loss of appetite. Furthermore, the physical symptom perceived by the subject is insomnia. Based on the interview, subject 1 did not experience insomnia related to the financial audit conducted by the Audit Board of the Republic of Indonesia (BPK).
However, different results were obtained on subject 2. Subject 2 experienced insomnia. Based on the indicators by Scully subject 2 perceived the psychological aspects of insomnia, thus anxiety arise. Based on the factors by Adler and Rodman, irrational thoughts can cause anxiety. Psychologists also explain that anxiety occurs due to the belief of an event which becomes the cause of anxiety. It is supported by the interview with subject 2: I do have insomnia because of the bad prejudice that the result may not meet the standard; I mean I have submitted the correct report but it is still wrong in the perspective of BPK. Based on the interview, it can be explained that subject 2 experienced anxiety caused by irrational thoughts related to the financial audit conducted by the Audit Board of the Republic of Indonesia (BPK) which result in insomnia [11].
Behavioral aspect
Behavioral aspect is related to the ways in responding situations perceived to be threatening resulting in avoidance, escape or shock. Based on the interviews conducted by the researcher, the results indicate that subject 1 and subject 2 do not feel the need to avoid the audit process. However, each subject perceived the feeling of anxiety. It is due to the fact that each subject had perceived the notion of the Audit Board of the Republic of Indonesia (BPK) not being friendly or disrespectful to the State Civil Apparatus (ASN). It is supported by the interview with subject 1 and subject 2. Subject 1 explains that: When asked politely, they seem to be distant. When greeted, they do not greet back. Sometimes the employees are bitter, we tried to greet them but they remained silent, even eschew. I do not know why they act in such a way.
By being distant, the employees State Civil Apparatus (ASN) feels inconvenient, so that a sense of anxiety arises. On the other hand, subject 2 asserts that the attitude of the Audit Board of the Republic of Indonesia (BPK) is not friendly that rises anxiety: It is because the Audit Board is not friendly.
Based on the interview with subject 1 and subject 2, it can be described that the anxiety during the financial audit conducted by the Audit Board of the Republic of Indonesia (BPK) is due to the lack of communication established. It is supported by DeVito explaining that one of the aspects of interpersonal communication is supportive attitude. Effective interpersonal relationships are one which have a supportive attitude; it means that each member supports each other. A supportive attitude is an attitude which reduces defensiveness in communication which possibly occur due to personal factors, such as fear, anxiety, etc [12]. The State Civil Apparatus (ASN) does not have the intention to avoid the audit; it is because the employees has a strategy to deal with the audit conducted by the Audit Board of the Republic of Indonesia (BPK).
The strategy used by each subject is different. Subject 1 prepares the audit by reviewing the data to be examined. Subject 2 prays more, which is also supported by Wardani, Nashori and Uyun mentioning that praying can contribute to reduce anxiety in the elders. This study is also supported by Nashori stating that religion makes individuals reduce negativities, such as stress, anxiety, anxiety and despair.
Cognitive aspect
On the cognitive aspect, the subjects explained that the employees of the Audit Board of the Republic of Indonesia (BPK) had never conducted an incidental financial audit. However, the incidental audit leads to the confusion of the employees of the State Civil Apparatus (ASN) regarding task prioritization [13].
Moreover, subject 1 and 2 were afraid during the audit, which was caused by the perceptions or irrational thoughts the Audit Board of the Republic of Indonesia (BPK). The State Civil Apparatus (ASN) has negative experiences with the Audit Board of the Republic of Indonesia (BPK) in the past. It is supported by Adler and Rodman stating that the factors causing anxiety are negative past experiences and irrational thoughts.
To reduce the anxiety, subject 1 and subject 2 think positively during the financial audit conducted by the Audit Board of the Republic of Indonesia (BPK). It is supported by Machmudati and Diana describing that thinking positively can reduce perceived anxiety. This study is also supported by Pangastuti explaining that positive thinking can reduce level of anxiety. Schawartz argues that people who tend to have negative ways of thinking will react negatively when facing problems. Conversely, if people tend to have a positive way of thinking, they will also react positively when facing problems. Based on the findings, three forms of anxiety found in the employees of the State Civil Apparatus (ASN) are discussed based on theories by Freud.
Objective anxiety (Realistic)
Objective anxiety is caused by external dangers. In the findings, the anxiety of the employees of the State Civil Apparatus (ASN) is inflicted by the financial audit conducted by employees of the Audit Board of the Republic of Indonesia (BPK). It is supported by the interviews with the subjects. Subject 1 explained that the audit by the Audit Board of the Republic of Indonesia (BPK) caused him to become anxious and worried, I feel anxious and worried, subject 2 explained that during the audit by the Audit Board of the Republic of Indonesia (BPK) the subject felt worried which caused constrain during the audit. I feel constrained because I worried too much during the financial audit by BPK.
Neurotic anxiety
Neurotic anxiety occurs when the instinct cannot be controlled and causes people to do something which can result in a punishment. In the findings, the subject perceived the instinct which causes fear leading to anxiety. It is obtained from the interview with subject 2 stating that subject 2 was anxious and afraid of being blamed by the Audit Board of the Republic of Indonesia (BPK). I was afraid of being blamed by BPK.
Moral anxiety
Moral anxiety arises from the conscience committing sin. Based on the findings, there is not any moral anxiety found. Besides, the interview finds that each subject has ways in reducing anxiety. Subject 1 reduced anxiety during the audit by preparing all data to be audited by the Audit Board of the Republic of Indonesia (BPK). I open each file to be audited, review everything and recheck all files before the financial audit.
Based on the result, it can be concluded that subject 1 makes preparation prior to the financial audit by the Audit Board of the Republic of Indonesia (BPK). It is in accordance with Fidiya Rizka asserting that the better preparedness in facing real teaching, the lower the anxiety level by anvullen students and vice versa; the lower the preparedness of the students, the higher the anxiety level [14].
Preparedness can increase the confidence of subject 1. It is also supported by Rachmawati, Karini and Priyatama explaining that negative relationship between self-confidence and anxiety is found when competing karate by INKAI UNS; thus, the higher the confidence of the athletes, the lower the anxiety level. Subject 2 reduced anxiety by saying more prayer to Allah SWT: As a Muslim, I pray that the audit process run smoothly. I pray to god for all the best of luck. Etymologically, prayer comes from the word dua which means to call. In Islamic law (Syara), prayer means asking for something useful and asking to be prevented from something bad; prayer can also mean praise and requests [15].
Based on the results, it can be concluded that anxiety in Regional Bureau of Welfare Administration of Riau during the financial audit by the Audit Board of the Republic of Indonesia (BPK) are caused by several factors, such as threats, conflicts, fears and unfulfilled needs. Furthermore, the Islamic study of the factors causing anxiety within the State Civil Apparatus (ASN) shows that they are caused by two factors by Al-Husaini namely; always depending on oneself and others that they forget the power of god almighty. They are convinced success is only determined by human beings.
Anxiety within the State Civil Apparatus (ASN) during the financial audit by the Audit Board of the Republic of Indonesia (BPK) are of objective anxiety (realistic) and neurotic anxiety. Objective anxiety is caused by external dangers. In the findings, the anxiety of the employees of the State Civil Apparatus (ASN) is inflicted by the financial audit conducted by employees of the Audit Board of the Republic of Indonesia (BPK). Neurotic anxiety occurs when the instinct cannot be controlled and causes people to do something which can result in a punishment. In the findings, the subject perceived the instinct which causes fear leading to anxiety.
Strategies which can be implemented by the State Civil Apparatus (ASN) in overcoming anxiety when facing the financial audit by the Audit Board of the Republic of Indonesia (BPK) is that each subject or the State Civil Apparatus (ASN) has their respective strategies. Subject 1 reduced anxiety during the audit by preparing all data to be audited by the Audit Board of the Republic of Indonesia (BPK). Subject 2 reduced anxiety by saying more prayer to Allah SWT.
Based on the results, the term used for such condition is called bureaucratic anxiety. Bureaucratic anxiety is a subjective feeling perceived by employees related to mental tension as a general reaction which will later affect physiological and psychological changes caused by the administration system and the implementation of daily tasks in the work environment. As for attempt to realize a good conduct bureaucracy, especially in the State Civil Apparatus (ASN), it is necessary to have a bureaucratic leadership which can lead the State Civil Apparatus (ASN) in accordance with the vision and missions of the bureau, or its main duties and functions as officials who hold the mandate to achieve certain objectives. Placement is no longer based on education or priority scale in the bureau, but those who hold echelon from the external parties of the bureau or province who do not recognize the assigned scope.
Based on the results, the researcher proposes several suggestions based on this study. The State Civil Apparatus (ASN), especially in the Bureau of welfare administration, can reduce anxiety related to financial audit by the Audit Board of the Republic of Indonesia (BPK) by preparing all the files, documents and data related to the audit and thinking positively as well as praying that the audit run well.
The researcher also suggests that the employees of the Audit Board of the Republic of Indonesia (BPK) be more able to build relationships with the State Civil Apparatus (ASN) prior to conducting the financial audit, such as greetings and smiling. It is done in order to establish a friendly relationship between the State Civil Apparatus (ASN) and employees of the Audit Board of the Republic of Indonesia (BPK) to reduce anxiety.
It can be suggested for the subject of the study to be more developed and the variables can be further explored so that future studies can be more varied and be the reference for the State Civil Apparatus (ASN) and the Audit Board of the Republic of Indonesia (BPK).
Copyright © 2024 Global Media Journal, All Rights Reserved
+44-330-822-4832