MANAJEMEN SISTEM PENGENDALIAN INTERNAL PEMERINTAH DI KECAMATAN PALU TIMUR KOTA PALU

Abstract

The objectives of this study were: (1) To determine and analyze the management of the government's internal control system in East Palu District, Palu City. (2) To determine and analyze the factors inhibiting the management of the government's internal control system in East Palu District, Palu City. (3) To determine and analyze the factors supporting the management of the government's internal control system in East Palu District, Palu City. This research was qualitative, with four selected informants. Data collection used observation, interviews, and documentation techniques. The data analysis techniques used were: (1) Data collection (2) Data reduction (3) Data presentation (4) Verification (5) Conclusions. Based on the research results and analysis conducted by the researcher, the following conclusions were drawn: (1) The Government Internal Control System (SPIP) in East Palu District, Palu City, has essentially been implemented and integrated into the administration of sub district government. (2) Inhibiting factors include limited human resource quality and quantity, a weak internal control culture, limited supporting systems and infrastructure, poor follow-up on monitoring results, and regulatory complexity and administrative burdens, all of which contribute to the effectiveness of SPIP implementation. (3) Supporting factors include the commitment of sub-district leaders, the availability of a regulatory framework and technical guidelines for SPIP, a relatively clear organizational structure and division of tasks, and orderly administration and documentation practices. Furthermore, supervisory support and guidance from the Regional Inspectorate, along with the development of harmonious working relationships and internal communication, have strengthened SPIP implementation.

Keywords: Management, Systems and Government Internal Control.