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%.

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Published

2024-12-31

Issue

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

Section

Articles

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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