ANALYSIS THE IMPLEMENTATION OF GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) (STUDIES ON THE GOVERNMENT OF PESISIR SELATAN DISTRICT)

NESVITA, ZIKRA (2016) ANALYSIS THE IMPLEMENTATION OF GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) (STUDIES ON THE GOVERNMENT OF PESISIR SELATAN DISTRICT). Masters thesis, UNIVERSITAS ANDALAS.

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Abstract

ANALYSIS THE IMPLEMENTATION OF GOVERNMENT INTERNAL CONTROL SYSTEM (SPIP) (STUDIES ON THE GOVERNMENT OF PESISIR SELATAN DISTRICT) By : Nesvita Zikra BP. 1420532044 Magister Science (M.Si) in the field Accounting, Faculty of Economics Andalas University ABSTRACT The study aimed to assess the implementation of the Government Internal Control System (SPIP) on the Government of Pesisir Selatan District . This research uses descriptive method with qualitative approach . To assess the implementation of the Government Internal Control System (SPIP), it is necessary to test the application of 5 (five) elements SPIP . These elements consist of the control environment , risk assessment , control activities , information and communication and monitoring. The study was conducted on 27 (twenty seven) sectors in the Government of Pesisir Selatan District and selected respondents came from Echelon 2 (two) , echelon 3 (three) , echelon 4 (four) , treasurer and auditors with the number of 120 (one hundred and twenty twenty) respondents. The results from the test of SPIP elements would be compared and analyzed with the achievement from the objectives of SPIP ; including the reliability of financial reporting, compliance with laws and also relevancy; and then we could make the conclusion regarding the implementation of SPIP in the Government of Pesisir Selatan district. From the checklists analysis of internal control system, the implementation of SPIP in the Pesisir Selatan districts is on a good level with score 85.80 % , but it has some weaknesses which causing incompatibility with PP 60 in 2008. However, it can be concluded that the government's implementation of internal control systems (SPIP) on the Government of Pesisir Selatan District has been implemented efficiently and effectively . Keywords : Government Internal Control System (SPIP), PP No. 60 in 2008

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