Pelaksanaan Sistem Pengendalian Intern Pemerintah (SPIP) Di Lingkup Pemerintah Daerah Kabupaten Buton Utara

Abstract

This study examines the implementation of the Government Internal Control System (SPIP) within the Regional Government of North Buton Regency. The findings show that the control environment element, which serves as the foundation of internal control, has generally been implemented well. This is reflected in the enforcement of integrity and ethical values, commitment to competence, supportive leadership, an appropriate organizational structure, clear delegation of authority and responsibility, human resource development policies, and the role of the government internal supervisory apparatus. However, improvements are still needed, particularly in optimizing the delegation of authority and strengthening human resource capacity. The implementation of the information and communication element of SPIP has also been effective. Nevertheless, cross-sector information delivery remains suboptimal due to disparities in human resource capabilities in utilizing information technology. In addition, the monitoring element of internal control has been implemented adequately, although stronger integration among Regional Apparatus Organizations is required, especially in the follow-up and completion of audit recommendations. The study recommends enhancing human resource capacity through SPIP and risk management training, strengthening the role of the Inspectorate as an active supervisor, digitalizing control systems to improve efficiency and accountability, fostering a culture of integrity and accountability among civil servants, and improving cross-agency coordination through regular communication and evaluation forums