scholarly journals Strengthening Supervision Government Internal Control System (SPIP) at The General Election Commission East Kalimantan Province

2021 ◽  
pp. 1
Author(s):  
Amaliah An Nuur ◽  
Daryono Daryono
Keyword(s):  
Control System ◽  
Internal Control ◽  
Conflicts Of Interest ◽  
Task Force ◽  
General Election ◽  
East Kalimantan ◽  
Road Map ◽  
Internal Control System ◽  
The Government ◽  
Election Commission

The purpose of this research is to know and understand specifically about the implementation of bureaucratic reform through the Grand Design 8 Bureaucratic Road Map, one of which will be examined, namely Strengthening Supervision through a form of system application called the Government Internal Control System ( SPIP) with its implementation at the Provincial General Electi on Commission Secretariat. East Kalimantan. This research was conducted to determine the extent to which this control system was successfully implemented at the General Election Commission of East Kalimantan Province with the technical implementation by the Government Internal Control System Task Force Team with a comprehensive assessment covering Gratification, Public Complaints, Conflicts of Interest, Integrity Zones, and SPIP itself. Research Methodology in the form of Qualitative Creswell using Phenom enological Data Analysis in the form of an understanding of experience about phenomena, the existence of philosophy and sociology, and interviewing informants as the owner of research sources who will provide statements, meanings, and general descriptions of experiences. The number of informants in the study was 14 (fourteen) people consisting of 13 (thirteen) people from the General Election Commission of East Kalimantan Province and 1 (one) person from the Inspectorate General of the General Elections Commission of the Republic of Indonesia.

scholarly journals Peran Inspektorat Dalam Pelaksanaan Sistem Pengendalian Intern Pemerintah Pada Pemerintah Daerah Kabupaten Kepulauan Talaud

2017 ◽  
Vol 8 (2) ◽  
Author(s):  
Angel Wulandari Manialup ◽  
Grace B Nangoi ◽  
Jenny Morasa
Keyword(s):  
Risk Assessment ◽  
Control System ◽  
Internal Control ◽  
Central Government ◽  
Task Force ◽  
Exploratory Research ◽  
Joint Commitment ◽  
Internal Control System ◽  
The Government ◽  
Risk Planning

Abstract. Government Internal Control system is a system of internal control implemented whole in the central government and local government. If the Government Regulation Number 60 year 2008 is performed effectively, it will support to minimize the occurrence of oversights. The purposes of this research are : (1) To find out the roles of Inspectorate in the implementations of GICS in Talaud Islands Regency; (2) To analyze the challenges and difficulties that affect the Inspectorate roles in the implementation of  Government Internal Control System (GICS) in Talaud Islands Regency; (3) To analyze the Inspectorate efforts to improve the implementation of GICS in Talaud Islands Regency. This study is a qualitative exploratory research. Data were collected through interviews, observation, and documentation study. Data consists of primary and secondary data. The interviews were transcribed, analyzed, coded and categorized into themes. Data was analysed by content analysis. The research findings show that Inspectorate holds important roles in GICS Implementation in Talaud Regency, such as leadership, internal control, consultancy and quality assurance. Difficulties influence the Inspectorate roles in GICS implementation in Talaud Regency are: the absence of both regent regulation and the organization of GICS task force, inadequate human resources understanding of GICS and lack of membership, insufficient budget for control activities, inexistence of joint commitment in implementing GICS as well as risk assessment and non-optimal risk planning due to time limitations. Efforts conducted by Inspectorate in order to improve the Implementation of GICS in Talaud Regency are to suggest the frame of regent regulation and GICS task unit, improve the quality of resources through education, trainings, technical seminar or office training, counselling, coordinate the education improvement with many institutions such as BPKP, add extra budgeting for control activities, establish joint commitment in GICS implementation, carry out risk assessment and risk planning optimally and develop effective communication with SKDP as well as BPKP.Keywords:  The role of Inspectorate, GICS implementation, difficulties, effortsAbstrak. Sistem Pengendalian Intern Pemerintah adalah Sistem Pengendalian Intern yang diselenggarakan secara menyeluruh di lingkungan pemerintah pusat dan pemerintah daerah. Peraturan Pemerintah No. 60 tahun 2008 tentang SPIP jika dilakukan dengan efektif akan sangat membantu untuk meminimalisir risiko terjadinya kesalahan. Penelitian ini bertujuan untuk : (1) Mengetahui bagaimana peran Inspektorat dalam pelaksanaan Sistem Pengendalian Intern Pemerintah (SPIP) di Kabupaten Kepulauan Talaud; (2) Menganalisis kendala-kendala yang mempengaruhi peran Inspektorat dalam pelaksanaan SPIP di Kabupaten Kepulauan Talaud; (3) Menganalisis upaya-upaya yang dilakukan Inspektorat untuk meningkatkan pelaksanaan SPIP di Kabupaten Kepulauan Talaud. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan eksploratori. Pengumpulan data dilakukan melalui wawancara, observasi dan studi dokumentasi. Terdiri dari data primer dan data sekunder. Hasil wawancara ditranskrip menjadi transkrip data, kemudian dianalisis, diberi kode, dan dikategorikan ke dalam tema. Analisis data menggunakan analisis isi. Hasil penelitian menunjukkan bahwa Peran Inspektorat dalam pelaksanaan SPIP di Kabupaten Kepulauan Talaud yaitu dalam hal kepemimpinan, pengawasan intern, konsultan dan penjamin mutu. Kendala-kendala yang mempengaruhi peran Inspektorat dalam pelaksanaan SPIP di Kabupaten Kepulauan Talaud yaitu belum adanya Peraturan Bupati dan belum membentuk Satuan Tugas SPIP, pemahaman SDM akan SPIP masih kurang dan jumlah personil belum memadai, anggar kegiatan pengawasan kurang memadai, belum ada komitmen bersama dalam melaksankan SPIP serta penilaian risiko dan pemetaan risiko belum optimal karena keterbatasan waktu. Upaya-upaya yang dilakukan Inspektorat untuk meningkatkan pelaksanaan SPIP di Kabupaten Kepulauan Talaud adalah dengan mengusulkan penyusunan Peraturan Bupati dan pembentukan Satuan Tugas SPIP, meningkatkan kualitas sumber daya, melalui jenjang pendidikan, diklat-diklat, pelatihan kantor sendiri, pembinaan, melakukan koordinasi meningkatkan pendidikan dengan lembaga-lembaga seperti BPKP, menambah anggaran kegiatan pengawasan, membangun komitmen bersama dalam melaksanakan SPIP, melakukan penilaian risiko dan pemetaan risiko secara optimal dan membangun komunikasi yang efektif dengan SKPD maupun BPKP.Kata kunci: Peran Inspektorat, pelaksanaan SPIP, kendala, upaya

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 Pengaruh Sistem Pengendalian Intern Pemerintah dan Moralitas Individu pada Kesalahan Akuntansi

2018 ◽  
pp. 1170
Author(s):  
I Gusti Agung Gde Dennyningrat ◽  
I D.G. Dharma Suputra
Keyword(s):  
Control System ◽  
Internal Control ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Internal Control System ◽  
Negative Effect ◽  
The Government ◽  
Questionnaire Method ◽  
Accounting Errors

Accounting mistakes are a mistake in financial facts. In order for an agency or company does not occur accounting errors, agencies or companies need to consider the factors that affect accounting errors. The purpose of this study is to provide empirical evidence of the effect of Government Internal Control System and individual morality on accounting errors. This research was conducted at Local Government of Badung Regency. Population in this research is all financial officer at Badung Regency Government. The number of samples taken as many as 35 employees, with purposive sampling technique. The data were collected by questionnaire method. Data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it is known that the Government Internal Control System and individual morality have a negative effect on accounting errors in Badung District Government.

Pengaruh Sistem Pengendalian Internal Pemerintah Terhadap Kinerja Pemerintah Daerah

2021 ◽  
Vol 2 (2) ◽  
pp. 100-109
Author(s):  
Mattoasi Mattoasi ◽  
Didiet Pratama Musue ◽  
Yaman Rauf
Keyword(s):  
Control System ◽  
Internal Control ◽  
Local Governments ◽  
Quantitative Research ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Quantitative Research Methods ◽  
Internal Control System ◽  
The Government

PThis study aims to determine the effect of the internal control system on the performance of local government Case Study in Gorontalo Regency. This study uses quantitative research methods, and the data sources use primary data obtained from questionnaires distributed to respondents. Meanwhile, the data analysis used in this research is descriptive quantitative analysis using statistical t-test and coefficient of determination test (ajusted R-Square). The results showed that the internal control system had a positive effect on the performance of local governments with a determinant value of 48.7%. The result of this study contribute to the government to establish and implement a more effectives Internal Constrol Systems (ICS).  

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 Pengaruh Transparansi, Kompetensi, Dan Sistem Akuntansi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Daerah Dengan Penerapan Sistem Pengendalian Internal Pemerintah Sebagai Variabel Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 419-433
Author(s):  
Ria Herlina ◽  
Taufeni Taufik ◽  
Azwir Nasir
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Financial Accounting ◽  
Accounting System ◽  
Analysis Method ◽  
Accounting Systems ◽  
Finance Management ◽  
Internal Control System ◽  
The Government

This study aims to examine the effect of transparency, competency, financial accounting systems on the accountability of regional financial management with the government's internal control system as a moderating variable with a case study in Indragiri Hulu Regency. The population of this study were all employees in all OPDs in Indragiri Hulu Regency as many as 45 OPDs so that a sample of 180 respondents was obtained from this population using the purposive sampling method. The data analysis method used in this research is the quantitative analysis method with WarpPLS version 6.0 as data processing software. The results show that transparency, competency, and financial accounting systems affect the accountability of regional financial management, the implementation of the government internal control system can moderate the effect of transparency and financial accounting systems on the accountability of regional financial management, and the implementation of the government internal control system cannot moderate the effect of competency on the accountability of regional finance management. Keywords: Transparency, Competency, Financial Accounting System, The Accountability of Regional Financial Management, Implementation of The Government Internal Control System

scholarly journals Dampak Insentif, Desentraliasi dan Sistim Pengendalian Internal Terhadap Kinerja Pegawai

2021 ◽  
Vol 2 (1) ◽  
pp. 21-36
Author(s):  
Gilbert Alvin Rumalatu ◽  
Anthoneta Telsy Waelauruw
Keyword(s):  
Control System ◽  
Internal Control ◽  
System Performance ◽  
Employee Performance ◽  
Research Result ◽  
Good Effect ◽  
Government Control ◽  
Government Employees ◽  
Internal Control System ◽  
The Government

Abstract This study aims to test and analyze intensive, decentralization effect and intern government control system to employee performance in Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. Population from the research is from all employees In Dinas Pariwisata, Pemuda dan Olah Raga Kabupaten Maluku Tengah. It takes 46 respondent from the government employees and salaries employees. Data collection is done with a direct survey with census method as a sample gathering method. Hypothesis testing empirically using a Multiple Liniear Regression. The research result shows that intensive is proven positive and significant effect employee performance. This mean if the intensive is raise or getting better have a good effect to employee performances. Decentralization is proven positive and significant to employee performance and this mean that authority delegation and the responsible are not did not go well on employee performance. Further intern control is proven positive and significant effect to employee performance. Which it’s mean if the government control system runs well then it will effect indirectly to employee performance goes better. Keywords ; Intensive, Decentralization, Government Internal Control System, Performance

scholarly journals PENGARUH KUALITAS PENGELOLA KEUANGAN DAN SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) TERHADAP EFEKTIVITAS PENGELOLAAN KEUANGAN DAERAH PADA INSPEKTORAT PEMERINTAH KOTA MANADO

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Sinambow Gloria Injilita Bulan ◽  
Jantje J. Tinangon ◽  
Lidia Mawikere
Keyword(s):  
Control System ◽  
Internal Control ◽  
Financial Management ◽  
Pearson Correlation ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Government Control ◽  
Internal Control System ◽  
The Government

The government's internal control system, in achieving the effectiveness of regional financial management, is required by the government apparatus (financial manager), and should be able to provide adequate assurance. This study aims to determine the effect of the quality of financial managers on the effectiveness of local financial management and the influence of internal control systems of government on the effectiveness of local financial management. This study uses the method of Pearson Correlation. In this study did not use the sample but took the population of all auditors including also functional apparatus as many as 45 people. Data were analyzed using multiple linear regression analysis with SPSS. The result of the research shows that there is a significant influence between the quality of financial manager and the government's internal control system on the effectiveness of local financial management.Keywords: quality of financial manager, internal government control system, effectiveness of regional financial management

scholarly journals دور نظام إحصاءات مالية الحكومة في تحسين كفاءة نظام الرقابة الداخلية في المؤسسات العامة

2018 ◽  
Vol 14 (1) ◽  
pp. 228-266
Author(s):  
د. بابكر ابراهيم الصديق محمد ◽  
د. عاصم إبراهيم محمد يوسف
Keyword(s):  
Control System ◽  
Internal Control ◽  
Wealth Distribution ◽  
Public Institution ◽  
Role Of Government ◽  
The Public ◽  
Internal Control System ◽  
Ministry Of Finance ◽  
The Government

This study focuses on the role of Government Financial Statistics Systems in developing the efficiency of Internal Control System. The statement of the problem presented that, Government Financial Statistics Systems have not been applied in the center and states. The researcher raised the following questions: Dose application of Government Financial Statistics Systems has an impact on the efficiency of Internal Control System. Is there any administrative constrains in the Ministry of Finance affecting the G.F.S, Do Internal Control System regulations established in the Ministry have an impact on the application of the Government Financial Statistics System? The importance of study is derived from the absence of scientific studies on the role of significance of Government Financial Statistics. The efficiency of organization is based on the strength and weakness of internal control system on the public institution. The study concluded with very important results that, centre and states accountants training on the Government Financial Statistics System will increase the efficiency of internal control system, and introducing the G.F.S as a syllabus in the universities will increase students’ capabilities when joining the employment, and the provision of computers will help the application of the Government Financial Statistics System. The Study recommended that, Government Financial Statistics System should be studied at Universities so that; students who are joining the service can easy understand their function. And application of F.F.S will help in transparency and wealth and wealth distribution.  

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