Evaluasi Sistem Pengendalian Internal dalam Pengelolaan Keuangan Pada Dinas Pengendalian Penduduk Keluarga Berencana Pemberdayaan Perempuan dan Perlindungan Anak Kabupaten Agam
DOI:
https://doi.org/10.61231/a36mpv39Keywords:
Government Internal Control System (SPIP); Internal Control; Public Financial Management; Financial Governance; Local Government.Abstract
This study aims to evaluate the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) in financial management at the Department of Population Control, Family Planning, Women's Empowerment, and Child Protection (DP2KBP3A) of Agam Regency, identify the challenges encountered, and provide recommendations for improving its effectiveness. A qualitative case study approach was employed. Data were collected through in-depth interviews with six purposively selected informants, observations, document analysis, and supporting questionnaires. The data were analyzed using the Miles and Huberman interactive model and supported by NVivo software. The findings indicate that the implementation of SPIP has generally been effective across its five components: control environment, risk assessment, control activities, information and communication, and monitoring. The control environment is supported by integrity and ethical values, leadership commitment, a clear organizational structure, and competent human resources. Control activities, financial reporting, communication, and monitoring have also been implemented effectively.
References
Commission, C. of S. O. of the T. (2013). Internal Control Integrated Framework. COSO.
Ferlia, T. M., Setiyowati, S. W., Retnasari, A., & Irianto, M. F. (2023). Pengaruh akuntabilitas, transparansi dan Sistem Pengendalian Intern Pemerintah terhadap kualitas laporan keuangan daerah. Jurnal Akuntansi Neraca, 1(2), 45–56. https://doi.org/10.59837/jan.v1i2.9
Halim, A. (2020). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Salemba Empat.
Indriani, R., & Siswantoro, D. (2023). Evaluasi penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X. Owner: Riset Dan Jurnal Akuntansi, 7(4), 3006–3017. https://doi.org/10.33395/owner.v7i4.1656
Mardiasmo. (2021). Akuntansi Sektor Publik. Andi.
Meilina, & Nurcholis. (2025). Audit internal, evaluasi, dan efektivitas SPIP. Jurnal (Lengkapi Sesuai Artikel Asli), 0(0), 0.
Mufidah, A. R., Rufaedah, Y., & Putra, S. S. (2023). Analisis efektivitas penerapan Sistem Pengendalian Intern Pemerintah guna peningkatan kinerja instansi pemerintah pada Inspektorat Daerah Kabupaten Garut. Indonesian Accounting Research Journal, 3(2), 111–118. https://doi.org/10.35313/iarj.v3i2.4124
Pembangunan, B. P. K. dan. (2024). Pedoman/Evaluasi Sistem Pengendalian Intern Pemerintah (SPIP).
Peraturan Pemerintah Republik Indonesia Nomor 60 Tahun 2008 Tentang Sistem Pengendalian Intern Pemerintah (2008).
Sopian, M. A., Kusuma, I. C., & Setiawan, A. B. (2024). Pengaruh Sistem Pengendalian Intern Pemerintah (SPIP), kompetensi sumber daya manusia, komitmen organisasi, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pada Organisasi Pemerintah Daerah Kabupaten Bandung Barat. Jurnal Pendidikan Tambusai, 8(3), 39467–39478.
Yanti, N. W. R. A., & Rasmini, N. K. (2024). Gaya kepemimpinan, sistem pengendalian internal pemerintah, dan teknologi informasi pada kualitas laporan keuangan pemerintah daerah. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 13(11), 2318–2331. https://doi.org/10.24843/EEB.2024.v13.i11.p10
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Yuli Rahma Yenti, Delfi Hurnis
This work is licensed under a Creative Commons Attribution 4.0 International License.
You are free to:
- Share — copy and redistribute the material in any medium or format for any purpose, even commercially.
- Adapt — remix, transform, and build upon the material for any purpose, even commercially.
- The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution — You must give appropriate credit , provide a link to the license, and indicate if changes were made . You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation .
No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
