Abstract
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.
Highlights
Triwulan II 2019Oleh sebab itu penelitian ini bertujuan untuk mengobservasi bagaimana implementasi. Pekanbaru dalam mencapai tingkat maturitas Sistem Pengendalian Intern Pemerintah (SPIP)
This study aims to analyze the implementation of the Government Internal Control System (GICS) in the city government of Pekanbaru
6 Melaksanakan sosialisasi bimbingan teknis Sistem Pengendalian Intern Pemerintah (SPIP) bagi seluruh Perangkat Daerah
Summary
Oleh sebab itu penelitian ini bertujuan untuk mengobservasi bagaimana implementasi. Pekanbaru dalam mencapai tingkat maturitas SPIP. Secara umum jika dilihat dari karakteristik tingkat maturitas penyelenggaraan SPIP (Tabel1), pada tingkat level ini berarti pemerintah kota Pekanbaru telah memiliki, mengkomunikasikan dan melaksanakan kebijakan dan prosedur pengendalian atas sebagian besar kegiatan pokok unit organisasi, namun belum sepenuhnya melakukan evaluasi atas efektivitas penerapan kebijakan dan prosedur pengendalian serta belum sepenuhnya melakukan pemantauan yang berkelanjutan dan terintegrasi dalam pelaksanaan sebagian besar kegiatan pokok yang didukung oleh sistem pemantauan otomatis menggunakan aplikasi komputer. Dalam penelitian ini berdasarkan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah, aktor kunci (problem owner) SPIP harus dilaksanakan sebagai upaya memberikan keyakinan yang memadai bagi tercapainya efektivitas dan efisiensi pencapaian tujuan penyelenggaraan pemerintahan negara,keandalan pelaporan keuangan, pengamanan asset negara, dan ketaatan terhadap peraturan perundang-undangan. CATWOE (Customer, Actor, Transformation, World view, owner, environment) sebagaimana terlihat dalam tabel berikut: Analisis CATWOE untuk Root Definition Sistem Pengendalian Internal (SPI)
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