How to cite:
Warni Tune Sumar, Asni Ilham, Besse Marhawati. (2022). Evaluation
of the Government's Internal Quality Control System in the
Implementation of Good Governance. Journal Eduvest. Vol 2(3):
539-553
E-ISSN:
2775-3727
Published by:
https://greenpublisher.id/
Eduvest – Journal of Universal Studies
Volume 2 Number 3, March, 2022
p- ISSN 2775-3735- e-ISSN 2775-3727
EVALUATION OF THE GOVERNMENT'S INTERNAL
QUALITY CONTROL SYSTEM IN THE IMPLEMENTATION
OF GOOD GOVERNANCE
Warni Tune Sumar, Asni Ilham, Besse Marhawati
State University of Gorontalo
Email:[email protected], [email protected],
ARTICLE INFO ABSTRACT
Received:
Ferbuary,
26
th
2022
Revised:
March, 15
th
2022
Approved:
March, 16
th
2022
Evaluation of the government's internal quality control system
(SPIP) in the implementation of good governance at the
Gorontalo district regent's office. In order to realize quality
internal control of government quality, an evaluation of the
implementation and internal quality is carried out through
research. The method used in this research is descriptive
quantitative evaluation of the research sample totaling 31
regional employees. Data collection techniques are
questionnaires, observations and documents. The data in the
study were analyzed by the percentage formula (%). The
research results show that. (1). Evaluation of the government's
internal quality control system (SPIP) in the implementation of
good governance with control environment indicators is in the
less effective category with a percentage of 69,93%. (2).
Evaluation of the government's internal quality control system
(SPIP) in the implementation of good governance with risk
assessment indicators is in the less effective category with a
percentage of 68.01% (3). Evaluation of the government's
internal quality control system (SPIP) in the implementation of
good governance with indicators of control activities in the
effective category with a percentage of 70.48%. (4). Evaluation
of the government's internal quality control system (SPIP) in
the implementation of good governance with indicators of
information and communication is in the effective category
Warni Tune Sumar, Asni Ilham, Besse Marhawati
Evaluation of the Government's Internal Quality Control System in the
Implementation of Good Governance 540
with a percentage of 74.19%, (5). evaluation of the
government's internal quality control system (SPIP) in the
implementation of good governance with indicators of
monitoring and internal control is in the less effective category
with a percentage of 68.81%.
KEYWORDS
Control, Internal Quality, Good Governance
This work is licensed under a Creative Commons Attribution-
ShareAlike 4.0 International
INTRODUCTION
Government reform can make changes in implementing the wheels of
government through changes in government governance both at the center and in the
regions (Mauliana, Razak, Arie, & Patittingi, 2020). This change requires consequences
and responsibility for the administration of the government to implement government
governance in accordance with the principles and rules that have been set (Gao & Yu,
2020). Regulation of the Minister of State for the Empowerment of State Apparatus
Number: Per/05/M.Pan/03/2008 concerning Standards for Auditing Government Internal
Supervisory Apparatus (SA-APIP). Stated that the government's internal control is an
important management function in the administration of government which is needed to
realize good governance.
Government internal quality control is one of the important elements of
government management in order to realize good governance (Keping, 2018). For this
reason, in the context of realizing quality government internal control, an evaluation of
the implementation and internal quality of the government is carried out. Regulation of
the Minister of Trade of the Republic of Indonesia Number 1108/M-DAG/KEP/9/2017
concerning the Roadmap and strategy for implementing the government's internal control
system within the Ministry of Trade for the period 2017-2019.
The internal control system plays a key role in realizing accountability. The
weakness of the system in government agencies so far has occurred due to the weak
design and implementation of the internal control system (Kawedar, 2021). Therefore, the
government issues guidelines regarding the design of the implementation of the internal
control system that applies within the local government environment through government
regulation (PP) Number 60 of 2008 concerning the government's internal control system
all employees to provide adequate confidence in the creation of effective and efficient
goals. Legislation (PP number 60 of 2008). The government's internal control system is
implemented with an emphasis on five elements, namely (1) control environment, (2) risk
assessment, (3) control activities (4) information and communication (5) internal control
monitoring. The five elements of SPIP are the focus of attention for the administration of
government agencies in achieving accounting goals (Mukhlis, Sumirah, & Prahesta,
2021).
The first element of the government's internal control system (SPIP) must be
implemented in government agencies (Rizaldi, 2015). In that context, government
agencies like it or not, like it or not, have to build SPIP in their environment. Various
strategies must be designed and implemented by government agencies (IP) to initiate and
accelerate the SPIP development process in their environment. Many parties argue that
one of the causes of the problems mentioned above is due to the weakness of the internal
control system (Nasir, Simsek, Cornelsen, Ragothaman, & Dag, 2021). The opinion
Eduvest – Journal of Universal Studies
Volume 2 Number 3, March 2022
541 http://eduvest.greenvest.co.id
disclaimer by BPK is due to inadequate competence of human resources. Meanwhile, the
high level of corruption is because the existing form of corruption eradication still relies
on repressive measures rather than prevention (preventive) which focuses on
improving/strengthening the internal control system. One of the government's
commitments in realizing a clean and free state administration from KKN is to build an
effective government internal control system in accordance with the mandate of Article
58 paragraphs (1) and (2) of Law Number 1 of 2004 concerning the State Treasury,
namely the issuance of Government Regulation Number 60 of 2008 (PP 60/2008)
concerning the Government's Internal Control System.
One of the Government Agencies who are also obliged to organize SPIP in their
work environment is the Gorontalo Regency government (Aneta & Podungge, 2021).
Therefore, the main focus in this research is how to create effective and efficient activities
in accordance with one of the objectives of SPIP, namely the creation of effective and
efficient activities at the command office. Gorontalo district in terms of elements of the
Control Environment. Internal Control System is very necessary in running the wheels of
government (Dewi & Hoesada, 2020). This system can work if all elements involved in
government have the knowledge, ability and willingness to run it simultaneously and
sustainably. In order for the administration of government to run well, the Government's
Internal Control System should be implemented simultaneously and sustainably, starting
from planning, implementation, supervision, until accountability runs in an orderly,
controlled and effective and efficient manner (Latupeirissa & Suryawan, 2021).
The statutory mandate of the Government Internal Control System serves as a
guideline for the implementation and benchmarks for testing the effectiveness of the
implementation of SPIP, namely Government Regulation Number 60 of 2008 concerning
the Government's Internal Control System (Aneta & Podungge, 2021). As stated in the
Government Regulation of the Republic of Indonesia Number 60 of 2008 concerning the
Government Internal Control System it states that the Regency/Municipal Inspectorate is
a Government Internal Supervisory Apparatus who is directly responsible to the
Regent/Mayor (Indah & Erina, 2019). It is hoped that the integral process of actions and
activities can actually be carried out continuously by the leadership and employees in
order to provide adequate confidence in the achievement of government goals through
effective and efficient activities. all employees to achieve common goals. The Gorontalo
Regency Government strives to be able to run the Internal Control System as well as
possible in order to achieve common goals (Zahara, 2018).
Based on information from the Gorontalo Post daily on Wednesday, March 6,
2019, the regent's statement, Prof. Dr. Nelson Pomalingo, was to improve the quality of
presentation through performance reports. In this case, the statement of the regent of
Gorontalo Regency that the hard work carried out by the region actually needs to be in
conjunction with the presentation of accurate and quality performance report documents
(Nuna, Ahmad, Tumuhulawa, Junus, & Moonti, 2021). This balance is seen as important
because in addition to being a measure of orderly governance, it is also sufficient for the
central government's assessment requirements for each region before determining
national policies (Bilbiie, Monacelli, & Perotti, 2021). For the Gorontalo Regency
government, this has so far been quite successful (Ibrahim, Tahir, & Wahyuni, 2021). The
Gorontalo Regency Government's public service survey got a B score, the presentation of
financial statements got a WTP score, the performance accountability report or LAKIP
also got a B and finally the evaluation of the regional government performance report or
LPPD got a B. The regent's statement in the future must increase again our target must be
to enter the top 10 or at least the top 20 nationally.
Evaluation of the Government's Internal Quality Control System in the
Implementation of Good Governance 542
In closing the Bimtek, the Regent of Gorontalo also emphasized that the quality
of LPPD is also a reference for the central government to provide large budgets for the
regions.
Based on the above background, the researcher examines the problem further
with the title: Evaluation of the Government's Internal Quality Control System (SPIP) in
the Implementation of Good Governance at the Goontalo Regency Regional Office. This
is due to the absence of regional regulations through the Regent's regulation on a standard
Government Internal Control System so that SPIP has not received full attention from the
government itself. The Inspectorate is expected to be able to bridge in the formation of
regulations on SPIP, with this regulation the Inspectorate has more power in carrying out
its duties as controller to the maximum because it is supported by regulations and is
protected by law. In PP No. 60 of 2008 article 60 it is explained that the provisions
regarding SPIP within the regional government are further regulated by a governor
regulation or a regent/mayor regulation based on this regulation, thus the regional
government should make a regent regulation on a standard government internal control
system.
RESEARCH METHOD
This research was carried out at the Gorontalo Regency regent's office with the
consideration that the Gorontalo Regency government has been quite successful in
running its government according to the results of the Regency Government's public
service survey and getting a B value in the financial statements to get the WTP value of
the accountability report so that it can make it easier for researchers to collect affordable
data. This research is an evaluation research that aims to evaluate the implementation of
the government's internal control system which includes aspects of: (1) internal control
communication, (5) monitoring and internal control, (6) cooperative relations.
In conducting an evaluation, it is necessary to select the right evaluation model
according to what is being evaluated. The evaluation will be carried out using the
Countenance Evaluation Model, an evaluation model that emphasizes the results of the
SPIP implementation, this trans model was developed by Goal Oriented Evaluation which
emphasizes the implementation of two main things, namely: 1) Description, and 2)
Consideration.
RESULT AND DISCUSSION
In connection with the research carried out to obtain a real picture of the
evaluation of the government's internal quality control system (SPIP) in the
implementation of good governance at the Gorontalo Regency Regent's Office which is
described in several indicators, they are as follows:
1.Control Environment
Table 1. Interpretation of Control Environment indicator data evaluation of the
government's internal quality control system in the implementation of good
governance at the Gorontalo Regency Regent's Office
Indicator
Score
Respondent
Percentage
(%)
Assessment
criteria
The agency where I work has implemented
a written code of ethics
103
77.41
Effective
The head of the agency at work has set an
example in behaving according to the code
101
75.27
Effective
Eduvest – Journal of Universal Studies
Volume 2 Number 3, March 2022
543 http://eduvest.greenvest.co.id
of ethics
I work to meet social norms in carrying out
work
102
76.34
Effective
I have the ability to communicate well with
coworkers
94
67.74
Less
Effective
I work based on existing guidelines
regarding the accounting process
89
55.66
Less
Effective
The agency leader determines the steps to
achieve the vision, mission in program
implementation
102
76.34
Effective
The agency leader can compile the details
of the duties of each personnel clearly
102
76.34
Effective
The organizational structure in the
workplace there is a separation between the
cash receipts function and the accounting
function
103
77.42
Effective
Leaders create an effective and efficient
agency organizational structure
101
75.27
Effective
Leaders use power well in carrying out
their duties
92
65.59
Less
Effective
With the delegation of authority, the leader
can make decisions by mutual agreement
105
79.66
Effective
The leader gives power to one of the
employees accompanied by accountability
83
55.91
Less
Effective
In determining the need for personnel
development (HR) the leader conducts an
analysis of the external environment
92
65.59
Less
Effective
HR development plan refers to regional
policies
86
59.14
Less
Effective
The existing professional and field staff are
adequate, the leader is still conducting an
internal environmental analysis
87
60.22
Less
Effective
Good relations with superiors can increase
morale at work
93
66.67
Less
Effective
Good cooperation with friends can make
work done quickly
90
63.44
Less
Effective
Total
95.9
69.93
Less
Effective
Source: Processed Primary Data 2019
Table 1 on the interpretation of Control Environment indicator data, evaluation of
the government's internal quality control system (SPIP) in the implementation of good
governance in the Regional Office of Gorontalo Regency, the average respondent's
answer score is 95.9 with a percentage of 69.93. The results of this data processing
associated with the assessment criteria indicate that the evaluation of the government's
internal quality control system (SPIP) in the implementation of good governance in the
Warni Tune Sumar, Asni Ilham, Besse Marhawati
Evaluation of the Government's Internal Quality Control System in the
Implementation of Good Governance 544
Regional Office of Gorontalo Regency in the Control Environment is in the Less
Effective category with a percentage of 69.93%. The results of this study can be seen in
the diagram below:
The results of data processing for evaluating the government's internal quality
control system (SPIP) in the implementation of good governance with Control
Environment indicators are in the Less Effective category with a percentage of 69,93%,
forming a good Control Environment in achieving the goals and objectives to be achieved
by government agencies. The implementation of a good Control Environment element
will increase a comfortable environment that will generate concern and participation of
all employees. To realize such a Control Environment requires a shared commitment in
implementing it. This commitment is also very important for the implementation of other
SPIP elements.
In PP Number 60 of 2008 which became the first sub-element of the Control
Environment is the development of organizational integrity and ethical values with the
intention that all employees know the rules for good integrity and carry out their activities
wholeheartedly based on ethical values that apply to all employees without exception.
Integrity and ethical values need to be cultivated, so that it will become a necessity, not a
compulsion. Therefore, a good work culture in government agencies needs to be carried
out continuously without stopping.
Percentage
The institution where I work has
implemented a code of ethics
The head of the agency where
he works has set an example
I work according to social norms
I have the ability to
communicate
I work based on guidelines
regarding
The agency leader determines
the steps to achieve the vision,
mission
The agency leader can compile
the details of the duties of each
personnel clearly
Organizational structure at work
Leaders create an effective and
efficient agency organizational
structure
Leaders use power well in
carrying out their duties
Eduvest – Journal of Universal Studies
Volume 2 Number 3, March 2022
545 http://eduvest.greenvest.co.id
2. Risk Assessment
Table 2. Interpretation of Risk Assessment indicator data evaluation of the
government's internal quality control system (SPIP) in the implementation of good
governance at the Gorontalo Regency Regent's Office
Indicator
Score
Respondent
Percentage
Assessment
criteria
The leader conducts a complete and
thorough risk analysis of the possibility of
a violation in the system
90
63,44
Less
Effective
Leaders have a management plan to reduce
the risk of violations of systems and
procedures
92
65.59
Less
Effective
Leaders have a management plan to reduce
the risk of violations of systems and
procedures
102
76.34
Effective
I work based on the guidelines regarding
the existing infrastructure asset
management process
93
66.67
Less
Effective
Total
377
272
Average
94,25
68.01
Less
Effective
Source: Processed Primary Data 2019
Table 2 regarding the interpretation of risk control indicator data, evaluation of
the government's internal quality control system (SPIP) in the implementation of good
governance in the Regional Office of Gorontalo Regency, the average respondent's
answer score is 94.25 with a percentage of 68.01. The results of this data processing
associated with the assessment criteria indicate that the evaluation of the government's
internal quality control system (SPIP) in the implementation of good governance in the
Regional Office of Gorontalo Regency in the Control Environment is in the Less
Effective category with a percentage of 68.01%.
The results of data processing for the evaluation of the government's internal
quality control system (SPIP) in the implementation of good governance with Risk
Assessment indicators are in the Less Effective category with a percentage of 68.01%, PP
No. 60 of 2008 states that before conducting a risk assessment, government agencies must
first set goals. The goals set include the objectives of the entity (institution) and the
objectives of the activities. The objectives of the entity (agencies) are generally related to
the strategic level, while the objectives of activities are more directed to the business
processes that occur in the entity.
Warni Tune Sumar, Asni Ilham, Besse Marhawati
Evaluation of the Government's Internal Quality Control System in the
Implementation of Good Governance 546
3. Control Activities
Table: 3. Interpretation of Control Activities indicator data evaluation of the
government's internal quality control system in the implementation of good
governance at the Gorontalo Regency Regent's Office
Indicator
Score
Respondent
Percentage
Assessment
criteria
Government agencies carry out reviews to
reduce risks in the implementation of
performance reports
101
76,27
Effective
Leaders are required to carry out Control
Activities with a measure of the
92
65,54
Less
Effective
Percentage
Government agencies carry out
reviews
Leaders are required to carry
out control activities
The government applies the
precautionary principle
Local government policies have
supported HR implementation
operations
As professional staff, we go
directly to provide training to
Where I work, I have
implemented an information
system
Where I work has done an
accounting system
Leaders play a role in asset
control
Leaders of institutions/agencies
in the work environment
Duties and authorities and job
responsibilities
Government
institutions/agencies are
responsible for establishing the
system
Eduvest – Journal of Universal Studies
Volume 2 Number 3, March 2022
547 http://eduvest.greenvest.co.id
achievement of agency tasks
The government applies the precautionary
principle in determining the level of risk
that is accepted
102
76.34
Effective
Local government policies have supported
HR implementation operations
103
77,42
Effective
As a professional staff, we go directly to
provide training to HR at lower levels
92
65,59
Less
Effective
Where I work, I have implemented an
information system to carry out my
responsibilities
93
66,77
Less
Effective
Where I work, I have implemented an
accounting system that allows audits
90
63,44
Less
Effective
Leaders play a role in controlling fixed
assets in government institutions/agencies
92
65.59
Effective
Leaders of institutions/agencies in the work
environment can organize available human
resources
93
66,67
Less
Effective
Duties and authorities and job
responsibilities can be documented in
writing in the policy procedure
101
75.27
Effective
Government agencies/agencies are
responsible for establishing the system
created to ensure compliance
102
76,34
Effective
Total
1.061
775
Average
96,45
70,48
Effective
Source: Processed Primary Data 2019
Table .3. Regarding the interpretation of Control Activities indicator data,
evaluation of the government's internal quality control system (SPIP) in the
implementation of good governance in the Regional Office of Gorontalo Regency, the
average respondent's answer score was 96.45 with a percentage of 70.48. The results of
this data processing associated with the assessment criteria showed that the evaluation of
the government's internal quality control system (SPIP) in the implementation of good
governance at the Gorontalo Regency Regional Office in Control Activities was in the
Less Effective category with a percentage of 70.48%. The results of the research above
can be seen in the diagram below:
Warni Tune Sumar, Asni Ilham, Besse Marhawati
Evaluation of the Government's Internal Quality Control System in the
Implementation of Good Governance 548
4. Information and Communication
Table: 4 Interpretation of Information and Communication indicator data
evaluation of the government's internal quality control system (SPIP) in the
implementation of good governance at the Gorontalo Regency Regent's Office
Indicator
Score
Respondent
Percentage
Assessment
criteria
Utilization and mastery of computerized
technology is a basic ability for the report
preparation team
104
78,50
Effective
Leaders review various tools and methods
used to protect government activities from
various risks
100
74,19
Effective
Information technology is a tool that
serves to support the successful
implementation of the financial reporting
system by simplifying, accelerating, and
creating accurate financial report results
93
66,67
Less
Effective
Information technology has an effect on
the timeliness of preparing financial
reports
101
75,27
Effective
Utilization of information technology
102
76,34
Effective
Percentage
Government agencies
carry out reviews
Leaders are required
to carry out control
activities
The government
applies the
precautionary principle
Local government
policies have
supported HR
implementation
operations
As professional staff,
we go directly to
provide training to
Where I work has
implemented an
information system
Eduvest – Journal of Universal Studies
Volume 2 Number 3, March 2022
549 http://eduvest.greenvest.co.id
opens opportunities to access, manage and
utilize financial information quickly and
accurately
Total
500
371
Average
100
74,19
Effective
Table 4 regarding the interpretation of Information and Communication indicator
data, evaluation of the government's internal quality control system (SPIP) in the
implementation of good governance in the Regional Office of Gorontalo Regency, the
average respondent's answer score is 100 with a percentage of 74.19. The results of this
data processing associated with the assessment criteria showed that the evaluation of the
government's internal quality control system (SPIP) in the implementation of good
governance in the Regional Office of Gorontalo Regency in Control Activities was in the
Less Effective category with a percentage of 74.19%.
The results of data processing for the evaluation of the government's internal
quality control system (SPIP) in the implementation of good governance with Control
Activities indicators are in the Effective category with a Percentage of 70.48%. Control
Activities are built with the intention of responding to the risks faced by government
agencies and ensuring that these responses are effective. The entire implementation of the
SPIP elements must be reported and communicated as well as continuous monitoring for
continuous improvement. The control process is integrated into actions and activities
carried out continuously by the leadership and all employees. Therefore, the foundation
of control is the people (HR) in the organization who form a good Control Environment
in achieving the goals and objectives to be achieved by government agencies.
5. Internal Monitoring and Control Evaluasi
Table 5 Interpretation of Internal Monitoring and Control indicator data evaluation
of the government's internal quality control system in the implementation of good
governance at the Gorontalo Regency Regent's Office
Percentage
Utilization and mastery of
computerized technology
Leaders review various
tools and methods used
to protect government
activities from various
risks
Information technology is
a tool that functions to
support the successful
implementation of the
system
Warni Tune Sumar, Asni Ilham, Besse Marhawati
Evaluation of the Government's Internal Quality Control System in the
Implementation of Good Governance 550
Indicator
Score
Respondent
Percentage
Assessment
criteria
In an unspecified time, the leadership
conducts a surprise inspection of the
performance record
100
74,19
Effective
Leaders follow up on any findings/reviews
or suggestions given by the inspectorate and
as a follow-up to the internal control quality
assessment and make improvements to
control
92
65,59
Less
Effective
Leaders can review and evaluate findings
that indicate weaknesses and need to be
improved
93
66,67
Less
Effective
Total
285
206
Average
95
68,81
Less
Effective
Table 5 on the interpretation of Information and Communication indicator data,
evaluation of the government's internal quality control system (SPIP) in the
implementation of good governance in the Regional Office of Gorontalo Regency, the
average respondent's answer score is 206 with a percentage of 68.81. The results of this
data processing associated with the assessment criteria indicate that the evaluation of the
government's internal quality control system (SPIP) in the implementation of good
governance at the Gorontalo District Office in Control Activities is in the Less Effective
category with a percentage of 68.81%.
From the results of the interpretation of the data processing of the five indicators
used to get a real picture of the evaluation of the government's internal quality control
system (SPIP) in the implementation of good governance at the Gorontalo Regency
Regent's Office as a whole, it can be seen in the table below:
Percentage
In an unspecified time, the
leader conducts a surprise
check of the performance
record
Leaders follow up on any
findings/reviews or
suggestions
Leaders can review and
evaluate findings
Eduvest – Journal of Universal Studies
Volume 2 Number 3, March 2022
551 http://eduvest.greenvest.co.id
Table 6. Conclusion of the evaluation of the government's internal quality control
system (SPIP) in the implementation of good governance at the Gorontalo Regency
Regent's Office
No
Indicator
Percentage
Rating Classification
1
Control Environment
69.93
Less Effective
2
Risk Assessment
68,01
Less Effective
3
Control Activities
70,48
Effective
4
Information and Communication
74,19
Effective
5
Internal Monitoring and Control
78,50
Effective
Total
361
-
72,22
Effective
Source: Processed Dara Primer 2019
Based on the table. 46 obtained an overview of the evaluation of the government's
internal quality control system (SPIP) in the implementation of good governance at the
Gorontalo Regency Regent's Office in the effective category with an average percentage
of about 72.22%. This percentage gain is an accumulation of indicators for evaluating the
government's internal quality control system (SPIP). ) in the implementation of good
governance at the Gorontalo Regency Regent's Office. The control environment indicator
is in the less effective category with a percentage of 69.93%, evaluation of the
government's internal quality control system (SPIP) in the implementation of good
governance with risk assessment indicators is in the less effective category with a
percentage of 68.01% less effective, evaluation of the quality control system internal
government (SPIP) in the implementation of good governance with indicators of control
activities are in the effective category with a percentage of 70.48%, evaluation of the
government's internal quality control system (SPIP) in implementing good governance
with indicators of information and communication is in the effective category with a
percentage of 74, 19%, the evaluation of the government's internal quality control system
(SPIP) in the implementation of good governance with indicators of monitoring and
internal control is in the effective category with a percentage of 78.50%. The results of
this study can be seen in the diagram below.
Percentage
Control
Environment
Risk Assessment
Control Activities
Information and
communication
Internal Monitoring
and Control
Warni Tune Sumar, Asni Ilham, Besse Marhawati
Evaluation of the Government's Internal Quality Control System in the
Implementation of Good Governance 552
CONCLUSION
Based on the results of the research and discussion that have been stated, it can be
concluded that the evaluation of the government's internal quality control system in the
implementation of good governance at the Gorontalo Regency Regent's Office is in the
effective category. With the acquisition of this percentage is an accumulation of:
Evaluation of the government's internal quality control system in the implementation of
good governance with indicators of the control environment in the less effective category
with a percentage of 69.93%. Evaluation of the government's internal quality control
system in the implementation of good governance with risk assessment indicators is in the
less effective category with a percentage of 68.01%. Evaluation of the government's
internal quality control system (SPIP) in the implementation of good governance with
indicators of control activities in the effective category with a percentage of 70.48%.
Evaluation of the government's internal quality control system in the implementation of
good governance with indicators of information and communication is in the effective
category with a percentage of 74.19%. Evaluation of the government's internal quality
control system (SPIP) in the implementation of good governance with indicators of
monitoring and internal control is in the less effective category with a percentage of
68.81%.
REFERENCES
Aneta, Yanti, & Podungge, Abdul Wahab. (2021). The Effect of Internal Control on the
Financial Performance of the North Gorontalo Regency Government. Iapa
Proceedings Conference, 60–77.
Bilbiie, Florin, Monacelli, Tommaso, & Perotti, Roberto. (2021). Fiscal policy in Europe:
controversies over rules, mutual insurance, and centralization. Journal of Economic
Perspectives, 35(2), 77–100.
Dewi, Ratmi, & Hoesada, Jan. (2020). The effect of government accounting standards,
internal control systems, competence of human resources, and use of information
technology on quality of financial statements. International Journal of Innovative
Research and Advanced Studies (IJIRAS), 7(1), 4–10.
Gao, Xiang, & Yu, Jianxing. (2020). Public governance mechanism in the prevention and
control of the COVID-19: information, decision-making and execution. Journal of
Chinese Governance, 5(2), 178–197.
Ibrahim, Wahyuni, Tahir, Arifin, & Wahyuni, Frista Iin. (2021). The Effectiveness Of
The Implementation Of The New Student Admissions Policy Through The Zoning
System At The Education And Culture Office Of Gorontalo Regency. Jurnal Ilmu
Manajemen Dan Bisnis, 9(1), 41–49.
Indah, Aprianti Tety, & Erina, Sudaryati. (2019). The role of gender in moderating the
effect of competence, independence, and ethics toward audit quality: a case study on
finance and development supervision body of East Java Representative. Russian
Journal of Agricultural and Socio-Economic Sciences, 87(3).
Kawedar, Warsito. (2021). TURNITIN Dr. Warsito Kawedar, SE, M. Si., Akt.: The Effect
of Knowledge Sharing on Organizational Performance With Types of Innovation as
Mediation: A Study of Star Hotels in Bali Province, Indonesia.
Keping, Yu. (2018). tu. Fudan Journal of the Humanities and Social Sciences, 11(1), 1–8.
Latupeirissa, Jonathan Jacob Paul, & Suryawan, I. Made Yuda. (2021). The Role of
Inspectorate to Implementation of The Government Internal Control System (SPIP).
Eduvest – Journal of Universal Studies
Volume 2 Number 3, March 2022
553 http://eduvest.greenvest.co.id
Journal of Humanities, Social Science, Public Administration and Management
(HUSOCPUMENT), 1(1), 1–7.
Mauliana, Deasy, Razak, Abdul, Arie, Marthen, & Patittingi, Farida. (2020). Discretion
and Decentralization: Framing Government Policy in Regional Innovation Policies.
JL Pol’y & Globalization, 97, 30.
Mukhlis, Mukhlis, Sumirah, Sumirah, & Prahesta, Adhitya Latif. (2021). Evaluation on
Maturity Assessment System of Government Internal Control System (SPIP) in
Local Government. JURNAL AKUNTANSI, EKONOMI Dan MANAJEMEN BISNIS,
9(1), 94–102.
Nasir, Murtaza, Simsek, Serhat, Cornelsen, Erin, Ragothaman, Srinivasan, & Dag, Ali.
(2021). Developing a decision support system to detect material weaknesses in
internal control. Decision Support Systems, 151, 113631.
Nuna, Muten, Ahmad, Ibrahim, Tumuhulawa, Arifin, Junus, Dikson, & Moonti, Roy
Marthen. (2021). Implementation of Regulation Number 25 in 2009 Concerning the
Public Services Toward the Regional Organizations of Gorontalo District. Jurnal
Ilmiah Al-Syir’ah, 19(2), 165–181.
Rizaldi, Afdhal. (2015). Control environment analysis at government internal control
system: Indonesia case. Procedia-Social and Behavioral Sciences, 211, 844–850.
Zahara, G. (2018). The influence of Competence Local Government Agencies and The
Implementation Government of Internal Control System toward the Quality of Local
Government Financial Statement. Research Journal of Finance and Accounting,
6(11), 138–148.
