scholarly journals Pengawasan Internal Perspektif Maqāṣid Al-Syarīʻah (Analisis Peraturan Pemerintah No. 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah)

2020 ◽  
Vol 20 (2) ◽  
pp. 262
Author(s):  
Jabbar Sabil ◽  
Rizkaul Hasanah ◽  
Arifin Abdullah
Keyword(s):  
Internal Control ◽  
Research Method ◽  
Government Regulation ◽  
Public Fund ◽  
Public Funds ◽  
Literature Research ◽  
Normative Approach ◽  
Internal Control System ◽  
The Government ◽  
Internal Supervision

Abstrak: Tujuan penelitian adalah untuk mengetahui bagaimana perspektif maqāṣid al-syarīʻah terhadap pengawasan internal yang terkandung dalam Peraturan Pemerintah No. 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah. Penelitian dilakukan dengan metode penelitian kepustakaan dengan pendekatan yuridis-normatif yang dipadukan dengan pendekatan maqāṣidī. Hasil penelitian menunjukkan bahwa pengawasan internal secara maqāṣid al-syarīʻah, dianggap sebagai bagian dari al-maṣlaḥah al-ḥājjiyyah, dan berfungsi sebagai wasā‟il (sarana). Pengawasan internal merupakan sarana untuk memudahkan penyelenggaraan pelayanan publik supaya dapat berjalan sesuai dengan aturan yang telah Allah tetapkan. Pengawasan internal merupakan bagian dari pemeliharaan agama dan harta dalam wujud pelaksanaan amar makruf nahi mungkar dan pertanggung  jawaban  terhadap  amanah  serta  pemeliharaan  atas  harta  umum  (public  fund). Sehingga dapat disimpulkan bahwa secara umum konsep pengawasan internal yang diamanahkan dalam Peraturan Pemerintah tersebut telah sesuai dengan apa yang diinginkan oleh syarak, hanya saja masih harus dilakukan penyempurnaan pada sistem pengawasannya agar apa yang diinginkan oleh syarak dapat terimplementasi dengan baik.Abstract: The aim of the research is to find out how the perspective of maqāṣid al-syarīʻah towards internal supervision contained in Government Regulation No. 60 of 2008 About the Government Internal Control System. The study was conducted with a literature research method with a juridical-normative approach combined with the maqāṣidī approach. The results showed that internal supervision by maqāṣid al-syarīʻah, was considered as part of al-maṣlaḥah al-jiājjiyyah, and functioned as wasā'il (means). Internal supervision is a means to facilitate the implementation of public services so that they can run according to the rules that God has set. Internal supervision is part of the maintenance of religion and assets in the form of the implementation of amar makruf nahi mungkar and accountability for the mandate and maintenance of public assets (public funds). So it can be concluded that in general the concept of internal supervision mandated in the Government Regulation is in accordance with what is desired by the sharak, only that improvements must be made to its monitoring system so that what is desired by the sharak can be implemented properly.

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 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 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 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 PROSEDUR PENGADAAN BARANG DAN JASA DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU DAERAH PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (3) ◽  
pp. 504
Author(s):  
Lidya Angrini Sarapi ◽  
David P.E. Saerang
Keyword(s):  
Internal Control ◽  
Government Regulation ◽  
Goods And Services ◽  
North Sulawesi ◽  
Internal Control System ◽  
One Stop ◽  
The Government ◽  
Descriptive Method ◽  
Integrated Service

Procurement of goods and services that are not healthy has an impact on the losses to be borne by the community, including the low quality of services received from the government. This study aims to analyze and test the suitability of the procedures for the procurement of goods and services in the Investment and One Stop Integrated Service of North Sulawesi with Presidential Regulation Number 16 of 2018 concerning Procurement of Government Goods / Services and Government Regulation Number 60 of 2008 Government Internal Control System (GICS). The analytical method used in this study is a descriptive method that starts with collecting data to be analyzed then a conclusion is drawn and the type of research used is descriptive qualitative. The results of the study obtained that the Procedure for Procurement of Goods and Services in the Investment and One Stop Integrated Service of North Sulawesi adjusted to Government Regulation Number 16 of 2018 and Government Regulation Number 60 of 2008 has been carried out well.

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 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 Built the Effective Internal Control System in Local Governments of Developing Countries : A Case Study on Tegal City

2018 ◽  
Vol 7 (2.29) ◽  
pp. 997
Author(s):  
Arief Hadianto ◽  
Roy V. Salomo ◽  
Maralus Panggabean
Keyword(s):  
Control System ◽  
Local Government ◽  
Internal Control ◽  
Local Governments ◽  
Government Regulation ◽  
Control Policy ◽  
Cultural Development ◽  
Government Officials ◽  
Internal Control System ◽  
The Government

The purpose of this paper is to formulate the recommendation to reconstruction the Internal Control Policy in order to embody the Government Internal Control System, a specifically local government in Indonesia that is more effective. The research is using the qualitative method based on literature review and depth interview with a relevant source, including the top management of Tegal City and policy expertise as well. A policy analysis and Grindle theory are used to investigate the factors that contribute to the implementation of Government Regulation Number 60/2008 in uneffective Tegal City. The result shows that the reward and punishment in the policy is certainly needed, a derivative policy as an instrument to operate the must be applied policy, the rules regarding the local government officials should be revised, a professionalism strengthening and an independency of monitoring officials, the coordination and collaboration between local government to build a harmonization partnership in order to implement the policy that has to be improved, a dissemination policy and the integration of the internal control system report into a budgeting system and organization cultural development to create the better control environment in order heading to an effective internal control system.  

scholarly journals Role of Inspectorate to Implementation of The Government Internal Control System (SPIP)

2021 ◽  
Vol 1 (1) ◽  
pp. 1-7
Author(s):  
Jonathan Jacob Paul Latupeirissa ◽  
I Made Yuda Suryawan
Keyword(s):  
Control System ◽  
Internal Control ◽  
Task Force ◽  
Joint Commitment ◽  
Internal Control System ◽  
The Government ◽  
The City ◽  
Internal Supervision

The Government's Internal Control System is carried out as a function of supervision of the implementation of government. The Inspectorate Office as a government partner is not only tasked with supervising but also giving direction so that the government does not get out of the agreed path. This study aims to find out how the implementation of the Inspectorate's role in the implementation of SPIP in Surakarta City, as well as analysing the constraints that affect the implementation of the role of the Inspectorate in the implementation of SPIP in Surakarta City and analysing the efforts of the Inspectorate to improve the implementation of SPIP in Surakarta. The results of the study show that: Supervision of government administration in Surakarta City which is carried out based on existing laws and regulations, in terms of the scope of supervision is internal supervision carried out internally functionally. Constraints that affect the role of the Inspectorate in the implementation of SPIP in the City of Surakarta are understanding of human resources for SPIP is still lacking and the number of personnel is inadequate, budget oversight activities are inadequate, there is no joint commitment in implementing SPIP and risk assessment and risk mapping are not optimal due to time constraints. The efforts of the Inspectorate to improve the implementation of SPIP in Surakarta City are by proposing the drafting of the Mayor's Regulation and the establishment of the SPIP Task Force, improving the quality of resources.

scholarly journals EFEKTIFITAS PENERAPAN PENGENDALIAN INTERN (INTERNAL CONTROL) TERHADAP PENGUKURAN KINERJA DINAS PENDAPATAN DAERAH KABUPATEN MINAHASA TENGGARA PROVINSI SULAWESI UTARA

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Pancisto Patik ◽  
Jantje Tinangon ◽  
Victorina Z. Tirayoh
Keyword(s):  
Control System ◽  
Internal Control ◽  
Government Regulation ◽  
Organizational Goals ◽  
Descriptive Research ◽  
North Sulawesi ◽  
Internal Control System ◽  
Control Procedures ◽  
The Government ◽  
And Control

The system of internal control is a process that is integral to the actions and activities carried out on an ongoing basis by management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient, the reliability of financial statements, safeguarding state assets, and compliance with laws -invitation. The purpose of this study was to determine the effectiveness of the implementation of internal control of the performance of the Department of Revenue Southeast Minahasa Regency. This research method is descriptive research. Based on the results of research and discussion can be seen that the Internal Control System (Internal Control) on the performance of the Department of Revenue Southeast Minahasa Regency North Sulawesi province has been run "effective" because it was done separation of duties and responsibilities are clear, the forms that were used in the reception area already contains information that is reliable, and the achievement of revenue targets revenue in 2015 has been effective, while the main tasks in the organization are based on Government Regulation No. 60 of 2008 concerning the Government Internal Control System (SPIP) is adequate. Keyword: PAD Admission Control Procedures and Control Organization Department of Revenue Southeast Minahasa Regency.

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