Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008
This study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economics, Universitas Negeri Malang
2018-03-01
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| Series: | JABE (Journal of Accounting and Business Education) |
| Subjects: | |
| Online Access: | http://journal.um.ac.id/index.php/jabe/article/view/11227 |
| _version_ | 1819118768411901952 |
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| author | Muhamad Hafit Gugus Irianto Lilik Purwanti |
| author_facet | Muhamad Hafit Gugus Irianto Lilik Purwanti |
| author_sort | Muhamad Hafit |
| collection | DOAJ |
| description | This study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach and case study strategy.The results showed that the implementation of SPIP in the implementation of the budget in Kesbangpol Office still has not run maximally in accordance with PP Number 60 of 2008, this is indicated by the unfulfilled SPIP element as a whole. Among others: 1) No complete job description; 2) no mapping and documentation of risks impeding the implementation of SPIP; 3) there is no review on the performance of Kesbangpol Office; 4) information technology applications that are still not functioning maximally, and 5) Follow up monitoring by APIP that has not been paid attention maximally. |
| first_indexed | 2024-12-22T05:54:07Z |
| format | Article |
| id | doaj.art-bc4289bd85eb4d0796b71682d66aa6f3 |
| institution | Directory Open Access Journal |
| issn | 2528-7281 2528-729X |
| language | English |
| last_indexed | 2024-12-22T05:54:07Z |
| publishDate | 2018-03-01 |
| publisher | Faculty of Economics, Universitas Negeri Malang |
| record_format | Article |
| series | JABE (Journal of Accounting and Business Education) |
| spelling | doaj.art-bc4289bd85eb4d0796b71682d66aa6f32022-12-21T18:36:47ZengFaculty of Economics, Universitas Negeri MalangJABE (Journal of Accounting and Business Education)2528-72812528-729X2018-03-012210.26675/jabe.v2i2.112277411Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008Muhamad HafitGugus IriantoLilik PurwantiThis study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach and case study strategy.The results showed that the implementation of SPIP in the implementation of the budget in Kesbangpol Office still has not run maximally in accordance with PP Number 60 of 2008, this is indicated by the unfulfilled SPIP element as a whole. Among others: 1) No complete job description; 2) no mapping and documentation of risks impeding the implementation of SPIP; 3) there is no review on the performance of Kesbangpol Office; 4) information technology applications that are still not functioning maximally, and 5) Follow up monitoring by APIP that has not been paid attention maximally.http://journal.um.ac.id/index.php/jabe/article/view/11227controlsystem, government internal controlsystem, the implementation of the budget |
| spellingShingle | Muhamad Hafit Gugus Irianto Lilik Purwanti Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 JABE (Journal of Accounting and Business Education) controlsystem, government internal controlsystem, the implementation of the budget |
| title | Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 |
| title_full | Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 |
| title_fullStr | Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 |
| title_full_unstemmed | Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 |
| title_short | Analysis of Government Internal Control System on Budget Implementation in Accordance with Government Regulation No 60 of 2008 |
| title_sort | analysis of government internal control system on budget implementation in accordance with government regulation no 60 of 2008 |
| topic | controlsystem, government internal controlsystem, the implementation of the budget |
| url | http://journal.um.ac.id/index.php/jabe/article/view/11227 |
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