IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) DI PEMERINTAH KOTA BITUNG: FAKTOR-FAKTOR YANG MEMPENGARUHI DAN DAMPAKNYA TERHADAP GOOD GOVERNANCE

• Main Authors: , Miryam Pingkan Lonto, , Prof. Dr. Abdul Halim, MBA., Akt.
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/97227/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=53889
• Institution: Universitas Gadjah Mada

The aim of this research is to identify factors that affect indonesia�s governmental internal control system called SPIP (Sistem Pengendalian Intern Pemerintah). This research also investigated the impact of implementation on good governance. This research took place in Kota Bitung, North Sulawesi. This is a descriptive qualitative research, that aimed to explore factors affecting SPIP implementation in Kota Bitung government. Data was collected through observations, documentary study, and some interviews with leaders and staff in government agencies and supervisory officers and adviser SPIP implementation (Inpektorat Kota and BPKP). Data analysis consists of the following steps: data reduction, data categorization, data syntesization, and conclusion drawing. Findings of this research show that commitment to leadership, human factors: fault under consideration, ignorance duties and functions of employees, employee absenteeism, lack of motivation, lack of understanding of regulations relating to its assignment, collusion, lack of knowledge about SPIP, and competence of employees, organizational structure, information technology support and supervision and adviser implementation SPIP affect the implementation of SPIP Kota Bitung. The implementation also has some impacts on good governance