Abstract
Following the significant local development issues in Indonesia (Pukuh & Widyasthika, 2017; Siburian, 2020), the study aims at examining the effect of an integrated government internal control system (GICS) on various local development measures. We employ secondary data from the government regulating bodies. The study discovers that there are still indeed significant issues in development achievement between West Indonesian and East Indonesian regions. Further empirical analysis finds that integrated GICS maturity and corruption control effectiveness support local development by improving human development, inclusive economic development and reducing poverty. Risk management, however, has not contributed significantly to local development as the effect on the development measures is not significant. The study provides practical implications to the related government bodies for the sake of improving the integrated GICS in Indonesian local government to support the local development agenda. The local governments should commit to the integrated GICS implementation to safeguard public interests specifically in local development outcomes. The role of the Financial and Development Supervisory Agency (BPKP) is also essential to improve the implementation of integrated GICS in which adequate monitoring and regulation support are required.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
