PENYELENGGARAAN SISTEM PENGENDALIAN INTERNAL PEMERINTAH (SPIP) : PERSPEKTIF ACTOR NETWORK THEORY (STUDI KASUS PEMERINTAH PROVINSI JAWA BARAT)

• Main Author: Permana, Aria
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/79939
• Institution: Institut Teknologi Bandung

As stated in Government Regulation Number 60 of 2008 concerning the Government Internal Control System (SPIP), it is explained that to achieve effective, efficient, transparent and accountable state financial management, Ministers/Institution Heads, Governors and Regents/Mayors are obliged to exercise control over government activities. Control over government activities is carried out based on the Government Internal Control System (SPIP). The implementation of SPIP is measured using a maturity level assessment. Research problems related to the existence of contradictions or gaps between the goals of achieving SPIP and the real conditions found in government organizations. The SPIP maturity level assessment for the majority of Regional Governments in the West Java region has reached a high level. However, according to statistical data, the West Java region which was the object of this research also recorded high cases of criminal acts of corruption. This contradiction is then analyzed using an actor network theory (ANT) approach, with a focus on circulation between the actors and networks involved. In general, this research is qualitative research with a case study design in West Java Provincial Government. The answer to the research objective regarding the distribution of roles in the implementation of SPIP in the West Java Provincial Government concludes several things. First, group formation occurred in the implementation of SPIP. Second, the leading actors who should play the most important role in implementing SPIP, in this research were identified as not circulating strongly, so their role is not dominant. Third, SPIP as a technical object has a role and emphasizes the principle of objects too have agencies. Meanwhile, the answer to the second research objective is related to resistance in the implementation of the Government Internal Control System (SPIP) within the West Java Provincial Government where resistance was identified by researchers in 2 large clusters, which is the actor cluster and the network cluster. This research conclude that the Government Internal Control System (SPIP) is ultimately not a fixed or rigid concept, but needs to be adjusted along with the actors and networks that are always circulating. Novelty in the Government Internal Control System (SPIP) is not impossible. On the other hand, novelties continue to be needed, as a step to adapt to new resistances, which could - and most likely - will emerge.