Peningkatan kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) merupakan pilar strategis dalam mengawal tata kelola pemerintahan. Pemberlakuan Peraturan BPKP Nomor 6 Tahun 2025 membawa pergeseran paradigma dari pemenuhan administratif menuju kualitas hasil pengawasan yang berorientasi pada nilai tambah. Transformasi ini memicu fase transisi yang berdampak pada penurunan sementara capaian kapabilitas APIP di Inspektorat Jenderal Kementerian Kesehatan (dari Level 4 menjadi Level 2). Penelitian ini bertujuan untuk menganalisis implementasi kebijakan peningkatan kapabilitas APIP menuju peran yang efektif di Inspektorat Jenderal Kementerian Kesehatan. Pendekatan kualitatif dengan desain studi kasus digunakan dalam penelitian ini, di mana data dikumpulkan melalui wawancara mendalam terhadap pimpinan, auditor, dan pembina BPKP, serta didukung oleh telaah dokumen strategis. Analisis dilakukan menggunakan teori implementasi kebijakan George C. Edwards III yang mencakup variabel komunikasi, sumber daya, disposisi, dan struktur birokrasi. Hasil penelitian mengungkap terjadinya kesenjangan antara tingginya mandat wewenang regulasi dengan kapasitas operasional di lapangan. Pada aspek komunikasi, efektivitas terdegradasi oleh ambiguitas instruksional dari pihak regulator dan tertahannya transmisi informasi di level pimpinan. Pada aspek sumber daya, penambahan auditor baru belum mampu menutup defisit keahlian analisis akar masalah (root-cause analysis), sementara metode remote audit justru mendegradasi daya paksa APIP terhadap entitas binaan. Pada aspek disposisi, kuatnya komitmen pimpinan puncak berhasil menjadi penahan disfungsi birokrasi, namun auditor pelaksana mengalami kelelahan adaptif akibat praktik beban kerja ganda (role overload) tanpa diimbangi insentif finansial yang proporsional. Pada aspek struktur birokrasi, koordinasi informal pimpinan efektif meredam tumpang tindih tugas, namun inefisiensi pencarian data masih terjadi akibat ketiadaan Standar Operasional Prosedur (SOP) masa transisi dan tingginya fragmentasi data digital. Penelitian ini menyimpulkan bahwa implementasi berada pada fase adaptasi yang rentan terhadap inefisiensi. Organisasi direkomendasikan untuk segera menerbitkan Buku Saku Transisi Pengawasan, memberlakukan aturan kepatuhan penyediaan data digital bagi auditee, merasionalisasi beban kerja dengan usulan insentif berbasis risiko, mengesahkan SOP transisi internal, serta membangun pangkalan data pengawasan yang terintegrasi.

Enhancing the capability of the Internal Government Supervisory Apparatus (APIP) is a strategic pillar in safeguarding government governance. The enactment of BPKP Regulation Number 6 of 2025 shifted the paradigm from administrative compliance to value-added supervision quality. This transformation triggered a transition phase that resulted in a temporary decline in the APIP capability achievement at the Inspectorate General of the Ministry of Health (from Level 4 to Level 2). This study aimed to analyze the implementation of the APIP capability enhancement policy towards an effective role at the Inspectorate General of the Ministry of Health. A qualitative approach with a case study design was employed, where data were collected through in-depth interviews with leaders, auditors, and BPKP supervisors, supported by strategic document reviews. The analysis utilized George C. Edwards III's policy implementation theory, encompassing communication, resources, disposition, and bureaucratic structure variables. The findings revealed a gap between high regulatory mandates and operational capacity in the field. Regarding communication, effectiveness was degraded by instructional ambiguity from the regulator and stagnant information transmission at the leadership level. In terms of resources, the addition of new auditors had not resolved the skill deficit in root-cause analysis, while the remote audit method degraded APIP's enforcement power over the auditees. Concerning disposition, strong top leadership commitment successfully buffered bureaucratic dysfunction, but implementing auditors experienced adaptive fatigue due to role overload practices without proportional financial incentives. In the bureaucratic structure aspect, informal leadership coordination effectively reduced overlapping tasks, yet data retrieval inefficiency persisted due to the absence of transition Standard Operating Procedures (SOPs) and high digital data fragmentation. This study concludes that the implementation is in an adaptation phase vulnerable to inefficiency. The organization is recommended to immediately publish a Supervision Transition Pocketbook, enforce digital data compliance rules for auditees, rationalize workloads alongside proposing risk-based incentives, legalize internal transition SOPs, and build an integrated supervision data warehouse.