scholarly journals IMPLEMENTATION INTERNAL CONTROL SYSTEM GOVERNMENT WITH GOVERNMENT REGULATION RELEASE OF NO. 60/2008 IN KPU JEMBER REGENCY: A PHENOMENOLOGY APPROACH

2021 ◽  
Vol 6 (2) ◽  
Author(s):  
SUKMA ULI NUHA SUGIYONO ◽  
Muhammad Miqdad Miqdad ◽  
Agung Budi Sulistiyo Sulistiyo
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Phenomenological Study ◽  
Central Government ◽  
Study Approach ◽  
Internal Control System ◽  
Information And Communication ◽  
The Republic ◽  
The Government

According to the Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the Government's Internal Control System, SPIP is an internal control system that is carried out thoroughly within the Central Government and Regional Governments. The important role of the SPIP is expected to create a culture of supervision over all activities in the entity so that early on it can detect the possibility of storage and minimize the occurrence of actions that can harm the state. SPIP which consists of elements of the Control Environment, Risk Assessment, Control Activities, Information and Communication, and Control Monitoring.The work of the KPU, both in Jember and other regions, is a phased work, which focuses on elections at both the central and regional levels so that the focus of work at this stage is that at this time SPIP reporting is only for administrative purposes. This is the reason why the author describes the phenomena that exist in the field, with the hope that in the future it will not only be an administrative complement but can be used as a control to increase the effectiveness of management at the Jember Regency KPU and can implement SPIP on an ongoing basis. The type of research used is qualitative research using a phenomenological study approach, because the author wants to describe the implementation of SPIP in Jember Regency KPU.

scholarly journals Government Internal Control System and Reliability of Social Aid Fund Management Financial Statements

2019 ◽  
Vol 1 (1) ◽  
pp. 49
Author(s):  
Dini Pramesti Putri ◽  
Djuminah Djuminah ◽  
Devi Narulitasari
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Financial Statements ◽  
Fund Management ◽  
Internal Control System ◽  
Environment Control ◽  
Information And Communication ◽  
The Government

This study aims to determine the effect of the government internal control system (SPIP) which refers to Central Government Regulation Number 60 of 2008 on the reliability of financial statements for the management of social aid (BANSOS). Tests were carried out on 19 SKPD as social aid managers in Sukoharjo regency area. The results show that the elements of SPIP, namely the environment control, activities control and information and communication did not significantly influence the reliability of financial statements of social aid fund management. While other SPIP elements, namely risk assessment and monitoring have a significant effect on the reliability of financial statements of social aid management.

scholarly journals Government Internal Control System and Reliability of Social Aid Fund Management Financial Statements

2019 ◽  
Vol 1 (1) ◽  
pp. 49
Author(s):  
Dini Pramesti Putri ◽  
Djuminah Djuminah ◽  
Devi Narulitasari
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Financial Statements ◽  
Fund Management ◽  
Internal Control System ◽  
Environment Control ◽  
Information And Communication ◽  
The Government

This study aims to determine the effect of the government internal control system (SPIP) which refers to Central Government Regulation Number 60 of 2008 on the reliability of financial statements for the management of social aid (BANSOS). Tests were carried out on 19 SKPD as social aid managers in Sukoharjo regency area. The results show that the elements of SPIP, namely the environment control, activities control and information and communication did not significantly influence the reliability of financial statements of social aid fund management. While other SPIP elements, namely risk assessment and monitoring have a significant effect on the reliability of financial statements of social aid management.

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN PEMERINTAH ATAS PELAYANAN PERIZINAN PADA DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (4) ◽  
pp. 541
Author(s):  
Magfirah Rahman ◽  
Grace B. Nangoi ◽  
Stanley Kho Walandouw
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Central Government ◽  
Control Environment ◽  
North Sulawesi ◽  
Internal Control System ◽  
Information And Communication ◽  
Monitoring Activities

Government in carry out public services such as licensing service or other services not escape the chances of risks, such as fraud and maladministration, then to minimize this risks, it takes an integral system that can control the implementation of service. Government Internal Control System (GICS) implementation whole in the central government and local government. GICS has an important role in the implementation of services by government agencies. The purpose of research was to evaluate internal control on licensing service in the Investment and One Stop Integrated Service Office of North Sulawesi based of Government Regulation Number 60 of 2008 regarding Government Internal Control System (GICS) consists of five components; control environment, risk assessment, control activities, information and communication and monitoring activities. The type of research used qualitative descriptive method. Data were collected by observation, interviews and documentation. The results showed that component of control activities which is physical asset was not in accordance with Government Regulation Number 60 of 2008, this difference because the security of assets was not running well. For other components, such as control environment, risk assessment, information and communication and monitoring activities, evaluation results indicate it was in accordance with Government Regulation Number 60 of 2008.

scholarly journals ANALISIS MATURITAS SISTEM PENGENDALIAN INTERN PEMERINTAH PADA PEMERINTAH KOTA PEKANBARU

2021 ◽  
Vol 2 (1) ◽  
pp. 143-165
Author(s):  
Ariesty Edward ◽  
Ria Nelly Sari ◽  
M Rasuli
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
City Government ◽  
Study Approach ◽  
Internal Control System ◽  
Level 3 ◽  
The Government ◽  
Data Collection Technique ◽  
Lack Of Commitment

This study aims to analyze the implementation of the Government Internal Control System (GICS) in the city government of Pekanbaru. This research is a qualitative research with a case study approach and a Soft System methodology in problem solving. The data collection technique in this research is by conducting in-depth interviews, observation and documentation. The results showed that GICS for Pekanbaru City had been implemented in accordance with Government Regulation Number 60 of 2008. SPIP for Pekanbaru City was already at level 3 (three) but there were obstacles in its implementation, namely lack of commitment, lack of understanding of GICS, disorderly filing of documents, mutations or the frequent turnover of employees in the Pekanbaru City Government, insufficient human resource competence, limited budgets. Efforts made to overcome the obstacles in implementing GICS are compiling, implementing and evaluating SOP activities as well as disseminating information to related parties, order filing documents for each activity , conduct socialization and technical guidance for all regional officials, carry out education and training for assessors, carry out consultations, improve performance and commitment with respect for achievement. This study has a contribution to the Pekanbaru city government in increasing the maturity level of its internal control system.

scholarly journals ANALISIS PELAKSANAAN SISTEM PENGENDALIAN INTERNAL PADA INSPEKTORAT KABUPATEN MINAHASA UTARA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Octaviani M. Kapoh ◽  
Ventje Ilat ◽  
Jessy D.L Warongan
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Current Approach ◽  
System Control ◽  
Organizational Goals ◽  
Internal Control System ◽  
Information And Communication ◽  
The Government

Every organization, whether private or government, is obliged to carry out control activities, as one of the efforts made in achieving organizational goals that have been established. Related to the government sector in Indonesia, the current approach of internal control system is the Sistem Pengendalian Intern Pemerintah (SPIP) covering environmental elements of control, risk assessment, control activities, information and communication, and monitoring. The object of this research is Inspektorat Kabupaten Minahasa Utara. As the research method used is descriptive qualitative. That results of this study can be concluded that the implementation of internal control system in the Inspektorat Kabupaten Minahasa Utara has been in accordance with the elements in the Internal Control System that has been established by the government based on Government Regulation No. 60 of 2008, so as to show the achievment of Inspektorat Kabupaten Minahasa Utara performance in 2016 has increased and can be said to be effective.Keywords: Government Internal Control System, Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring

scholarly journals EFEKTIVITAS SISTEM PENGENDALIAN INTERN PADA KINERJA INSTANSI PEMERINTAH DI DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA UTARA

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Renli Ferrari Daud Sondakh ◽  
David Paul Elia Saerang ◽  
Lidia M. Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Government Agencies ◽  
Government Organization ◽  
Performance Effectiveness ◽  
Government Accounting ◽  
Internal Control System ◽  
The Government ◽  
Business Property

In a government organization requires their internal control systems due to their system of internal control activities undertaken by government agencies more effective and avoid fraud and keep the business property of parties who are not responsible. The object of this research is the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The purpose of this study to analyze the effectiveness of the internal control system on the performance of government agencies in the Dinas Pendapatan Daerah Kabupaten Minahasa Utara. The method used is descriptive qualitative. The results showed that the internal control system used Dinas Pendapatan Daerah Kabupaten Minahasa Utara effective and sufficient for compliance with the Internal Control System of the Government that has been set by the government based on Government Regulation No. 60 of 2008, so that the achievement of revenue receipts and the realization of the region in 2015 is said to be very effective. Keywords: Government Accounting, Internal Control System of the Government, Performance, effectiveness, Dinas Pendapatan Daerah

scholarly journals EVALUASI SISTEM PENGENDALIAN INTERN BELANJA SUBSIDI BUNGA KREDIT PROGRAM DI DITJEN PERBENDAHARAAN KEMENTERIAN KEUANGAN

2019 ◽  
Vol 9 (2) ◽  
Author(s):  
Samsul Falah ◽  
Dedi Budiman Hakim ◽  
A. Faroby Falatehan
Keyword(s):  
Control System ◽  
Internal Control ◽  
Rating Scale ◽  
Descriptive Analysis ◽  
Purposive Sampling ◽  
Credit Program ◽  
Internal Control System ◽  
Directorate General ◽  
Information And Communication ◽  
The Government

ABSTRACTInternal Control System is one of the criteria in giving opinion by the auditing body in Indonesia. Beside that, the government is required to regulated and maintain an Internal Control System within the government as a whole. This study aimed to evaluate the Internal Control System in expenditure of Credit Program Interest Subsidy in Directorate General of Treasury at The Ministry of Finance. In this study, Internal Control System consist of control environment, risk assesssment, control activites, information and communication, and monitoring activities. The Primary data were obtained from questionnaire and interview with financial managers in Credit Program Interest Subsidy in Directorate General of Treasury and official that related in making decisions to make Internal Control System become adequated, while the secondary data were obtained from the reports that associated with Intern Control System and expenditure in Credit Program Interest Subsidy which selected by purposive sampling. The Model was evaluated by Descriptive Analysis and Rating Scale. The Result of this study: (1) From the descriptive analysis has shown that internal control system did not systematic and integrated; (2) Rating scale has shown that the information and communication elements had the lowest value, and indicators human resource guidance from the element of control activities had less value.  Keywords: internal control system, interest subsidy expenditure, rating scale  ABSTRAKSistem Pengendalian Intern adalah salah satu kriteria dalam pemberian opini yang dilakukan oleh Badan Pemeriksa Keuangan. Disamping itu, pemerintah diharuskan untuk mengatur dan menyelenggarakan sistem pengendalian intern di lingkungan pemerintah secara menyeluruh. Penelitian ini bertujuan untuk mengevaluasi Sistem Pengendalian Intern belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan Kementerian Keuangan. Dalam penelitian ini, Sistem Pengendalian Intern terdiri atas lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, dan pemantauan. Data primer diperoleh melalui kuesioner dan wawancara dengan pengelola keuangan belanja subsidi bunga kredit program di Direktorat Jenderal Perbendaharaan, dan pejabat yang terkait dengan pengambilan keputusan agar sistem pengendalian intern menjadi memadai, sedangkan data sekunder diperoleh dari laporan yang terkait sistem pengendalian intern dan belanja subsidi bunga kredit program yang dipilih secara sengaja (purposive sampling).  Model dalam penelitian ini dievaluasi dengan analisis deskriptif dan skala rating (rating scale). Hasil dari penelitian ini menunjukkan bahwa Sistem Pengendalian Intern belanja subsidi bunga kredit program tidak sistematis dan terpadu. Skala Rating menunjukkan bahwa unsur informasi dan komunikasi memiliki nilai terendah diantara unsur yang lain dan sub unsur pembinaan sumber daya manusia dari unsur kegiatan pengendalian memiliki nilai terendah.Kata kunci:    sistem pengendalian intern, belanja subsidi bunga, skala rating

scholarly journals Analyzing the Role of Internal Control System in Maintaining Unqualified Opinion (WTP) in Local Government Financial Statements: Case Study in Jambi Province

2020 ◽  
pp. 156-166
Author(s):  
Fathiyah Fathiyah ◽  
Marissa Putriana
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Comparative Method ◽  
Financial Statements ◽  
Provincial Government ◽  
Internal Control System ◽  
Information And Communication

This study analyzes the role of Internal Control System (SPI) in maintaining unqualified opinions on the Jambi Provincial Government Financial Statements. A descriptive comparative method is used with a qualitative approach. The object of the study is the Internal Control System in the Jambi Provincial Government Financial Statements of 2016-2018.  Data is analysed using the selection technique before drawing conclusions.  The results show that the Internal Control System in Jambi Provincial Government Financial Statements is very weak. The system has not been effective in its implementation because there are still findings related to SPI by the Supreme Audit Agency (BPK) every year. Therefore, it is necessary to follow up on the recommendations of BPK to build a better SPI in the future.  This should be based on the elements of the internal control system contained in Government Regulation Number 60 of 2008, including control environment and activities, risk assessment, information and communication, and monitoring.

scholarly journals Pengaruh Sistem Pengendalian Intern Pemerintah Terhadap Efektivitas Pengelolaan Keuangan Pada Badan Pengelola Keuangan dan Aset Daerah Kabupaten Musi Banyuasin

2021 ◽  
Vol 4 (1) ◽  
pp. 40
Author(s):  
Jumania Septariani ◽  
Rano Asoka
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Secondary Data ◽  
Analysis Techniques ◽  
Internal Control System ◽  
Efficiency And Effectiveness ◽  
Information And Communication ◽  
District Government ◽  
The Government

This study aims to determine the effect of the government's internal control system on the effectiveness of the regional financial management of the Musi Banyuasin Regency Government. The types and sources of data used by the author in this study are primary and secondary data. In this study, the author used quantitative analysis techniques. The results of the study stated that the government internal control system in the Government of Musi Banyuasin Regency was adequate, this was supported by research indicators namely elements of the government's internal control system consisting of the control environment, risk assessment, control activities, information and communication and monitoring. The effectiveness of regional financial management in the Musi Banyuasin District Government is very effective, this is supported by research indicators, namely the objectives of regional financial management consisting of responsibilities, being able to fulfill financial obligations, honesty, efficiency and effectiveness and effective and controlling activities. There is an influence of the government's internal control system on the effectiveness of regional financial management in the Musi Banyuasin District Government.

scholarly journals EVALUASI EFEKTIVITAS SISTEM PENGENDALIAN INTERN PIUTANG PADA PERGURUAN TINGGI NEGERI (SUATU STUDI KASUS)

2021 ◽  
Vol 13 (1) ◽  
pp. 75-87
Author(s):  
Hastuti Hastuti ◽  
Dian Imanina Burhany ◽  
Yanti Rufaedah Rufaedah ◽  
Muhammad Umar Mai ◽  
Hendi Rochendi Rochendi
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Secondary Data ◽  
Primary Data ◽  
State Revenue ◽  
Internal Control System ◽  
Tax State ◽  
Information And Communication ◽  
Qualitative Descriptive

This study aims to evaluate the extent to which the internal control system for non-tax state revenue receivables (PNBP)  at a vocational college in Bandung has been running effectively, considering the value of the receivables always increases from year to year. This study uses a combined analysis method, namely quantitative and qualitative descriptive and operationalized research variables with reference to the elements of the COSO internal control system adopted in Government Regulation Number 60 of 2008 concerning SPIP (Government Internal Control System) and adapted to the research objectives. The research data consists of primary data and secondary data collected through questionnaires, interviews, observation and documentation. The data analysis used the analysis of the results of the questionnaire on 5 sub variables and 47 indicators of internal control. The research findings show that the overall internal control system for PNBP accounts is still ineffective with an effectiveness score of 0.3821. Because 4 of the 5 control components, namely the control environment, risk assessment, control activities as well as information and communication are still not effective. Meanwhile, one component of control, namely monitoring, is said to be quite effective. Increasing the effectiveness of the implementation of the internal control system for PNBP receivables is expected to be able to improve the performance of the financial department or the organization as a whole by increasing the collectability of PNBP receivables.     Keywords: Effectiveness, Internal Control System, Non-Tax State Revenue Receivables (PNBP)

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