| Summary: | Government Internal Control System (SPIP) stipulated in Government
Regulation No. 60 of 2008 is a control system that is set up to assist the
implementation of the tasks and functions of government agencies who held
government affairs and public administration at both central and local levels. SPIP
is a manifestation of the formation of the implementation of the mandate of Law
No. 1 of 2004 on State Treasury, namely Article 58 paragraph (2). Besides
publishing SPIP is a form of adjustment of the latest developments is the
conception of the internal control of the hard control becomes soft control and is
expected to increase the effectiveness of controls to identify risks in achieving
objectives.
Social assistance is the assistance provided by the local government to the
community which aims to overcome the social risks faced by the community.
Social assistance should theoretically be able to help people in improving the
well-being so that they can live a decent and reasonable that the main program of
government in combating poverty. Nevertheless, the phenomenon that occurs is
not always in line with the objectives of the essentials. The number of cases of
abuse of social assistance that happens has hindered the achievement of the goal
of social assistance itself. There are many factors that lead to the abuse of social
assistance in the area, one of which is the problem of personnel resources manager
of social assistance expenditure both in terms of understanding of the regulatory,
ethical, and other sebaginya. With conditions like these we need a control system
to achieve the objectives of social assistance is good, transparent, and
accountable.
This research was conducted in Central Aceh District Government by
using the method of collecting data through interviews and documentation. The
results showed that there are some risks in managing social assistance expenditure
that could potentially hinder the achievement of the objectives of social
assistance.
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