THE IMPLEMENTATION INTERNAL CONTROL SYSTEM GOVERNMENT WITH GOVERNMENT REGULATION RELEASE OF NO. 60/2008 IN KPU JEMBER REGENCY: A PHENOMENOLOGY APPROACH
SPIP
Downloads
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.
Downloads
Agbenyo, W., Jiang, Y., and Cobblah., P. K. 2018. Assessment of Government
Internal Control System on Financial Reporting Quality in Ghana: A Case
Study of Ghana Revenue Authority. International Journal of Economics
and Finance. Vol. 10 No. 11. Pp.1-40.
Buinauskas. 2010. Regulation of the Control System for European Union Financial
Suport in Lithuania 2004 – 2006. Journal Social Sciences Studies. Vol. 1
No. 5. Pp.237-252
Creswell, John. 2016. Research Design Pendekatan Metode Kualitatif, Kuantitatif,
dan Campuran. Cetakan 1. Yogyakarta: Pustaka Belajar.
Emmanuel, and Abuya, J. O. 2017. Internal Control System and Financial
Performance in Financial Institutions in Rwanda: A Case of I & M Bank Ltd
Rwanda. African Journal of Business and Industry. Vol. 2 No. 3. Pp. 46–58.
Eton, M, Caroline, M., Fabian, M., and Bernard, P. 2018. Internal Control System
and Financial Accountability in Uganda: A Case of Selected Districts in
Western Uganda. International Journal of Commerce and Management
Research. Vol. 4 No. 4. Pp.106-111
Fatchan, Achmad. 2013. Metode Penelitian Kualitatif 10 Langkah Penelitian
Kualitatif Pendekatan Konstruksi dan Fenomenologi. Malang: UM Press.
Frazer, Linval. 2019. An Empirical Analysis of the Effects of Internal Control on
Deviation in Small Restaurants. Journal of Behavoral Studies in Business.
Vol. 10. Pp.1–15.
Febriana, L., Wardayati, S.M., and Prasetyo, W. 2017. The Effect of Internal
Control Factors on the Accountability of the Auditor at the Inspectirate of
Jombang District. Jurnal Dinamika Akuntansi. Vol. 9 No. 2. Pp.166–175.
Goutama, and Ivan, Y. 2019. The Role of Government Internal Control System and
Utilization of Information Technology in Quality Reports. Journal of
Accounting Auditing and Business. Vol. 2 No.1. Pp 2614–3844.
Hanefah, Mustafa, M., Muhammad, I. H. K., Supiah, S., Zurina, S., and Nurazalia,
Z. 2020. Internal Control, Risk and Sharia'ah Non-Compliant Income in
Islamic Financial Institutions. ISRA International Journal of Islamic
Finance. Vol. 12 No. 3. Pp. 401–417
Henk, Oliver. 2020. Internal Control Through the Lens of Institutional Work: A
Systematic Literature Review. Journal of Management Control. Vol. 31 No.
Pp. 239–273
Kartika, K., Arfan, T., and Nurulita, S. 2016. Analisis Pengendalian Internal
Tunjangan Kinerja pada Polda Riau. Jurnal Akuntansi dan Bisnis. Vol. 9
No. 1. Pp.18–27
Krasyukova, N. L., Panina, O. V., Galkin, A. I., and Lukichev, K. E. 2021.
Development of Public Control in the System of Financial Control of the
Russian Federation. Sustainable and Innovative Development in the Digital
Age IOP Publishing. Vol. 650 No. 1. Pp. 012-034
Kumuthinidevi. 2016. A Study on Effectivenes of the Internal Control System in
the Private Banks of Trincomalee. International Journal of Scientific and
Research Publications. Vol. 6 No. 6. Pp.600–612
Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi Pres.
Moleong, Lexy. 2010. Metodologi Penelitian Kualitatif. Bandung: PT Remaja
Rosdakarya.
Mormul, Kataryzna. 2021. Risk Management in the Management Control System
in Polish Local Government Units – Assumptions and Practice. Journal
Risks. Vol. 9 No. 92. Pp.1–14.
Pitaloka, H., Widayanti, H., NS, A. S., and Kabib, N. 2020. Penerapan Sistem
Pengendalian Internal Pemerintah (SPIP) dalam Perspektif "COSO” di Desa
Kalikurmo, Kecamatan Bringin, Kabupaten Semaarang. Intelektiva: Jurnal
Ekonomi, Sosial dan Humaniora. Vol. 1 No. 8. Pp.1–11.
Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern
Pemerintah (SPIP)
Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 Pasal 232 Ayat 3 tentang
Sistem Akuntansi Pemerintah.
Rafindadi, A. A., and Olanrewaju, Z. A. 2019. The Impact of Internal Control
System on the Financial Accountability of Non-Government organization in
Nigeria: Evidence from the Structural Equation Modelling. Journal
International Review of Management and Marketing. Vol. 9 No.3. Pp. 49–
Satya, Venti. 2017. Implementation and Perspective of Government Internal
Control System (SPIP) in Yogyayakarta. Kajian. Vol. 22 No. 2. Pp. 1–13.
Sharma and Senan. 2019. A Study on Effectiveness of Internal Control System in
Selected Banks in Saudi Arabia. Asian Journal of Managerial Science. Vol.
No. 1. Pp.41–47
Sujarweni, V. 2015. Akuntansi Sektor Publik: Teori, Konsep dan Aplikasi.
Yogyakarta: Pustaka Baru Press
Sulistiawan, D., Juniarsi, Y., Alvia, L. 2011. Creative Accounting: Mengungkap
Manajemen Laba dan Skandal Akuntansi. Jakarta: Salemba Empat
Syahawaluna, and Maharani. 2017. Phenomenological Studies of Mosque's
Financial Management Model. South East Asia Journal of Contemporary
Business, Economic and Law. Vol. 114 No. 1. Pp.48–58
Warsono, S., Darmawan, A., Ridha, A.M. 2009. Akuntansi Itu Ternyata Logis dan
Mudah. Edisi 2. Yogyakarta: Asghard Chapter
Yohanna, E. R., Pujiningsih, S., and Juliardi, D. 2021. Internal Control System in
Modern and Biblical Perspektives: Preventing Financial Fraud at The X
Church in East Java. Jurnal Riset Akuntansi dan Bisnis Airlangga. Vol. 6
No. 1. Pp. 974 – 991
Zamzami, F., and Ihda, A. 2015. Evaluasi Implementasi Sistem Pengendalian
Internal: Studi Kasus pada Sebuah Perguruan Tinggi Negeri. Jurnal
Akuntansi Multiparadigma (JAMAL). Vol. 6 No. 1. Pp. 20 - 27
Copyright (c) 2021 Jurnal Riset Akuntansi Dan Bisnis Airlangga
![Creative Commons License](http://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.