Implementation of the Government's Internal Control System in Realizing Good Governance in the Pontianak Public Order Agency

Abstract

Purpose – This study aims to determine the implementation of the government's internal control system based on PP No. 60 of 2008 concerning Government Internal Control Systems (SPIP) in the Pontianak Public Order Agency by looking at the 5 elements of SPIP, namely control environment, risk assessment, control activities, information and communication and monitoring and to find out the contribution of SPIP in realizing good governance in the Pontianak Public Order Agency.

Method – The data analysis method used is a qualitative descriptive method in the form of a case study. This research was conducted by observation, interviews, and direct documentation by researchers.

Result – The results of this study indicate that the Public Order Agency has implemented the five elements of SPIP well but is still constrained by the number of existing human resources and the implementation of SPIP makes a good contribution to the Public Order Agency in realizing good governance within the government environment.

Implication – The Government's Internal Control System in the Pontianak Public Order Agency has been implemented by building ethics, morals, integrity, honesty, discipline, competence, commitment from activity implementers to be able to implement good governance. The implementation of SPIP makes a good contribution to the Pontianak Public Order Agency in creating the principles of good governance, namely fairness, transparency, accountability, responsibility and independence.