ANALYSIS OF THE IMPLEMENTATION OF THE GOVERNMENT INTERNAL CONTROL SYSTEM IN FINANCIAL MANAGEMENT AT THE INSPECTORATE OF BONDOWOSO REGENCYANALYSIS OF THE IMPLEMENTATION OF THE GOVERNMENT INTERNAL CONTROL SYSTEM IN FINANCIAL MANAGEMENT AT THE INSPECTORATE OF BONDOWOSO REGENCY

Abstract

This study aims to determine and analyze the implementation of the government's internal control system in the financial management of the Bondowoso Regency Inspectorate in 2023 based on Government Regulation Number 60 of 2008 and Regulation of the Head of BPKP Number 5 of 2021. This type of research is a qualitative approach with primary and secondary data sources. Data collection methods used are interviews, documentation, observation, and literature studies. Qualitative data analysis techniques include data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the implementation of the Government Internal Control System of the Bondowoso Regency Inspectorate in general has referred to the guidelines set out in Government Regulation Number 60 of 2008 and Regulation of the Head of BPKP Number 5 of 2021. The SPIP maturity score of 3.221 indicates good risk management, effective target achievement, and a strong internal control system. The Risk Management Index score of 2.725 indicates good risk management but needs to be improved in capability and planning. The Corruption Control Effectiveness Index value of 2.466 indicates that corruption control is quite effective, but anti-corruption policies and resource support still need to be improved.