Implementation of Government’s Internal Control System to Realizing Good Governance in Dinas Bina Marga and Cipta Karya in Indonesia

Authors

  • Salma Nailurrohmah Diploma 4 in Managerial Accounting, Accounting Departement, Politeknik Negeri Semarang, Semarang, Indonesia
  • Rudi Handoyono Diploma 4 in Managerial Accounting, Accounting Departement, Politeknik Negeri Semarang, Semarang, Indonesia
  • Arum Febriyanti Ciptaningtias Diploma 4 in Managerial Accounting, Accounting Departement, Politeknik Negeri Semarang, Semarang, Indonesia
  • Agni Astungkara Diploma 3 in Accounting, Accounting Departement, Politeknik Negeri Semarang, Semarang, Indonesia

DOI:

https://doi.org/10.20961/mh5x7j93

Keywords:

good governance, government internal control system, government regulation

Abstract

This study aims to analyze the implementation of the Government's Internal Control System and its contribution to realizing Good Governance in Dinas Bina Marga and Cipta Karya in one of the provinces in Indonesia. This study used mixed methods that combine qualitative and quantitative methods. In the qualitative method, the researchers used interviews, observation, and documentation. The participants were staff of the office and they were interviewed by the researchers. A total of 20 respondents were asked to fill out questionnaires. The results show the implementation of the government's internal control system in Dinas Bina Marga and Cipta Karya is excellent. However, a few shortcomings need to be addressed. Additionally, the contribution of the government's internal control system to good governance is significantly positive, accounting for 73.2%.

References

Alkadri, J., Arianto, A., & Al Farizi, Z. (2024). Implementation of the Government's Internal Control System in Realizing Good Governance in the Pontianak Public Order Agency. Javior: Journal of Accounting and Behavior, 1(1), 78-90. https://ejurnal.polnep.ac.id/index.php/javior/article/view/756

Amsaroka, M. H., Yadiati, W., & Winarningsih, S. (2024). Literature Review: The Relationship Between Internal Control System of the Government (SPIP), Good Government Governance (GGG), and Fraud Prevention. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), 8(1), 122-136. https://doi.org/10.36555/jasa.v8i1.2440

Beni Pratama Harahap, Hatta Ridho, & Tengku Irmayani. (2024). Performance Analysis of APIP (Government Internal Supervision Apparatus) In Realizing Good Governance In The Inspectorate Of North Sumatra Province. Journal of International Islamic Law, Human Right and Public Policy, 2(3), 529–539. https://doi.org/10.59733/jishup.v2i3.83

Budi, A. S., & Mashari. (2024). Improving Public Service to Achieve Good Corporate Governance for the Enhancement of Regional Revenue (PAD). ICCCM Journal of Social Sciences and Humanities, 3(2), 55–64. https://doi.org/10.53797/icccmjssh.v3i2.10.2024

Dharmika, I. B. M. P., & Subanda, I. N. (2023). The Effectiveness of Public Services in Realizing Good Governance. Aptisi Transactions on Technopreneurship (ATT), 5(1Sp), 77-83. https://doi.org/10.34306/att.v5i1Sp.327

Djamil, N. (2023). APIP dalam Pelaksanaan Maturitas SPIP: Government Internal Supervisory Apparatus in Implementing the Maturity of the Government Internal Control System. JAAMTER: Jurnal Audit Akuntansi Manajemen Terintegrasi, 1(2), 76-88. https://doi.org/10.5281/zenodo.8385072

Erliyanti, E., Yuliani, R., & Hamdani, H. (2022). Pengaruh Kompetensi Aparatur Pemerintah, Partisipasi Masyarakat, Sistem Pengendalian Intern Pemerintah (SPIP) dan Gaya Kepemimpinan Terhadap Good Governance Pada Pengelolaan Keuangan SKPD Kabupaten Balangan. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 4(11), 5252-5265. https://doi.org/10.32670/fairvalue.v4i11.1825

Farmanta, Y. (2022). Penerapan Sistem Pengendalian Intern Pemerintah (Spip) Pada Kantor Inspektorat Kabupaten Buton Utara Menuju Good Governance. JIAPI: Jurnal Ilmu Administrasi Dan Pemerintahan Indonesia, 3(1), 50-61. https://doi.org/10.33830/jiapi.v3i1.78

Haura, G. A., Junita, A., & Meutia, T. (2019). Pengaruh Sistem Pengendalian Internal Pemerintah (SPIP), Pengelolaan Keuangan Daerah, Dan Kinerja Aparatur Pemerintah Daerah Terhadap Good Governance Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Pada SKPK Di Kota Langsa). Jurnal Penelitian Ekonomi Akuntansi (JENSI), 3(1), 33-52. https://ejurnalunsam.id/index.php/jensi/article/view/1873

Hayati, N., & Aviana, N. (2021, April). The role of New public Management (NPM) on the relation of government internal control System (SPIP) with public organizational performance. In 7th Regional Accounting Conference (KRA 2020) (pp. 88-97). Atlantis Press. https://doi.org/10.2991/aebmr.k.210416.012

Johnston, M. (2006). Good governance: Rule of law, transparency, and accountability. New York: United Nations Public Administration Network, 1-32. https://etico.iiep.unesco.org/sites/default/files/2017-09/unpan010193.pdf

Mailoor, J. H., Sondakh, J. J., & Gamaliel, H. (2017). Pengaruh Sistem Akuntansi Pemerintahan, Budaya Organisasi, Kinerja Aparatur Pemerintah Daerah, Peran APIP, dan Sistem Pengendalian Intern Pemerintah Terhadap Penerapan Good Governance (Studi Empiris Di Kabupaten Kepulauan Talaud). Jurnal Riset Akuntansi san Auditing" GOODWILL", 8(2). https://doi.org/10.35800/jjs.v8i2.17175

Miles, M.B, Huberman, A.M, & Saldana, J. (2014). Qualitative Data Analysis, A Methods Sourcebook, Edition 3. USA: Sage Publications.

Nasir, A., & Gunawan, A. (2019). Implementasi Good Governance dan Sistem Pengendalian Intern Pemerintah untuk Meningkatkan Akuntabilitas Kinerja Instansi Pemerintah (Studi Kasus pada Pemerintah Kabupaten Bandung Barat). In Industrial Research Workshop and National Seminar 10(1), (760-766). http://download.garuda.kemdikbud.go.id/article.php?article=2943720&val=26048&title=IMPLEMENTASI%20GOOD%20GOVERNANCE%20DAN%20SISTEM%20PENGENDALIAN%20INTERN%20PEMERINTAH%20UNTUK%20MENINGKATKAN%20AKUNTABILITAS%20KINERJA%20INSTANSI%20PEMERINTAH%20Studi%20Kasus%20Pada%20Pemerintah%20Kabupaten%20Bandung%20Barat

Nuraeni, A., & Mutmainah, S. (2018). Pengendalian intern terhadap sistem pemungutan pajak reklame pada badan pendapatan pengelolaan keuangan dan aset daerah (BPPKAD) Kabupaten Temanggung. Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS), 1(2). http://dx.doi.org/10.32497/akunbisnis.v1i2.1229

Pemkab Buleleng. (2017). prokomsetda.bulelengkab.go.id. Retrieved from Pengertian, Prinsip dan Penerapan Good Governance di Indonesia: https://prokomsetda.bulelengkab.go.id/informasi/detail/artikel/pengertian-prinsip-dan-penerapan-good-governance-di-indonesia-99

Putri, A. G. (2017). Evaluasi Sistem Pengendalian Intern Atas Pengelolaan Aset Tetap Pada Pemerintah Kabupaten Brebes. Dinamika Akuntansi Keuangan dan Perbankan, 6(2). https://www.unisbank.ac.id/ojs/index.php/fe9/article/view/7408

Rahma, A. A., & Mutmainah, S. (2020). Penerapan Sistem Pengendalian Intern Terhadap Pemberian Kredit Pada Pt Pegadaian (Persero) Unit Pelayanan Cabang Kaliwungu. Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS), 3(1), 39-51. http://dx.doi.org/10.32497/akunbisnis.v3i1.1970

Ristanti, N. M. A., Sinarwati, N. K., Edy Sujana, S. E., & Msi, A. K. (2014). Pengaruh Sistem Pengendalian Intern, Pengelolaan Keuangan Daerah dan Komitmen Organisasi Terhadap Penerapan Good Governance (studi kasus pada satuan kerja perangkat daerah kabupaten tabanan). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1). https://doi.org/10.23887/jimat.v2i1.3406

Ruspina, D. O. (2013). Pengaruh Kinerja Aparatur Pemerintah Daerah, Pengelolaan Keuangan Daerah, dan Sistem Pengendalian Internal Pemerintah (SPIP) Terhadap Penerapan Good Governance (Studi Empiris pada Pemerintahan Kota Padang). Jurnal Akuntansi, 1(3). https://103.216.87.80/students/index.php/akt/article/view/712

Setya, V. E. (2020). Penerapan Dan Perspektif Pengembangan Sistem Pengendalian Intern Pemerintah (Spip) di Yogyakarta (Implementation and Perspective of Government Internal Control System (Spip) In Di Yogyakarta). Kajian, 22(2), 85-97. https://doi.org/10.22212/kajian.v22i2.1516

Setyaningrum, D., Wardhani, R., & Syakhroza, A. (2017). Good Public Governance, Corruption and Public Service Quality: Indonesia Evidence. International Journal of Applied Business and Economic Research, 15(19), 327-338. https://www.researchgate.net/profile/Dyah-Setyaningrum2/publication/326253585_Good_public_governance_corruption_and_public_service_quality_Indonesia_evidence/links/5c9d73da92851cf0ae9e28c6/Good-public-governance-corruption-and-public-service-quality-Indonesia-evidence.pdf

Sulaiman, S., Nizam, A., Farid, F., Kesuma, T. M., Madjid, I., & Siregar, R. (2019, January). The Role of Good Government Governance Principles In Enhancing The Performance Of Public Organization In Aceh, Indonesia. In 1st Aceh Global Conference (AGC 2018) (pp. 731-738). Atlantis Press. https://doi.org/10.2991/agc-18.2019.110

Downloads

Published

2024-12-31

Issue

Vol. 3 No. 2 (2024): December (in-Press)

Section

Articles

License

Copyright (c) 2024 AKUMULASI: Indonesian Journal of Applied Accounting and Finance

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who submit a manuscript do so on the understanding that if the article is accepted for publication, the copyright will be transferred to AKUMULASI: Indonesian Journal of Applied Accounting and Finance.

This open-access journal uses the Creative Commons Attribution-Non Commercial 4.0 (CC BY-NC 4.0) license. This permits users to:

Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material

Under the following terms:

Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
Non Commercial — You may not use the material for commercial purposes.
No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

How to Cite

Implementation of Government’s Internal Control System to Realizing Good Governance in Dinas Bina Marga and Cipta Karya in Indonesia. (2024). AKUMULASI: Indonesian Journal of Applied Accounting and Finance, 3(2), 89-100. https://doi.org/10.20961/mh5x7j93

Similar Articles

1-10 of 15

You may also start an advanced similarity search for this article.