Analisis Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) pada Pemerintah Daerah Kota Cimahi

Abstract

This study aims to determine the implementation of the Government Internal Control
System (SPIP) in the Regional Government of Cimahi City based on Peraturan Pemerintah No.

60 Tahun 2008 concerning Government Internal Control System (SPIP) and the implementation
constraints based on the five elements of SPIP, namely control environment, risk assessment, control
activities, information and communication, as well as monitoring internal control. This research
method is a qualitative descriptive study with an interpretive approach where data collection is
carried out by interview, observation, and documentation study. The data analysis technique used
is the Miles and Huberman model analysis technique. The results of this study indicate that of the
five elements, the Regional Government of Cimahi City has only implemented the elements of
information and communication as well as internal control monitoring, while the other three
elements have not been implemented adequately because all parameters have not been implemented
due to implementation constraints, namely lack of socialization, inadequate implementation. risk
assessment, evaluation and documentation activities that have not been maximal, as well as a lack
of commitment to the implementation of SPIP.