Evaluation Of The Implementation Of The Government Internal Control System (Spip)

Abstract

The implementation of the Government Internal Control System (SPIP) serves as a crucial instrument for achieving good governance and minimizing the risk of irregularities and corruption within local government agencies. This study aims to evaluate the implementation of the Government Internal Control System (SPIP) at the South Buton Regency Tourism and Creative Economy Agency. The research employs a mixed-methods approach combining quantitative and qualitative methods, with a total population of 37 employees selected via a saturated sampling technique, alongside three key and supporting informants to deepen the research insights. Quantitative data were analyzed using validity and reliability tests, whereas qualitative data were analyzed through data reduction, data display, and conclusion drawing, employing an approach based on comparisons of actual versus planned performance. Research findings indicate that the implementation of SPIP has generally proceeded well, with relatively high achievement levels in the elements of the control environment, control activities, and monitoring of internal controls; however, the elements of risk assessment and information and communication still exhibit gaps regarding document utilization and network infrastructure reliability. It is concluded that the implementation of SPIP at the South Buton Regency Tourism and Creative Economy Agency has proceeded quite well, although it is not yet optimal across all elements. It is recommended that agencies conduct periodic evaluative reviews and enhance human resource training regarding SPIP, and that future researchers expand the scope of the study to include multiple local government agencies.