IMPLEMENTATION OF THE GOVERNMENT INTERNAL CONTROL SYSTEM IN THE GENERAL ELECTION COMMISSION OFFICE REJANG LEBONG DISTRICT

Abstract

This study aims to determine the implementation process of the Government Internal Control System at the General Election Commission Office of Rejang Lebong Regency by looking at the SPIP elements, namely the control environment, risk assessment, control activities, from the side that emphasizes the implementation of policies based on the timing of implementation, namely, pre implementation, implementation and evaluation of implementation SPIP. This type of research is descriptive with qualitative analysis techniques. The data mining process was carried out by interviewing a number of key informants and documenting data in the field. Data analysis uses Flow Model of Analysis, namely (1) data reduction (2) data presentation and (3) conclusion / verification. The results showed that the process The results of this study indicate that (1) the process of pre-implementation of SPIP activities at the General Election Commission Office of Rejang Lebong Regency identified 4 (four) activities carried out namely; Establishment of a Task Force for SPIP Implementation, Understanding, Mapping, and Preparation of Activity Plans. (2) The implementation process is known that; First, the control environment has been integrated and its implementation is sufficient. Second, risk assessment is still in the form of identifying risks and how to overcome them from the results of evaluation of previous activities. Third, Control Activities have implemented control activities in accordance with those formulated in PP No. 60 of 2008 concerning Government Internal Control Systems, but require deeper implementation and high commitment. Finally, information and communication activities have fulfilled the elements of a good Government Internal Control System (SPIP) by providing and utilizing various forms and means of communication. (3) Implementation Evaluation is carried out through routine management monitoring/control activities related to the implementation of tasks both by direct superiors and control in the form of coordination, this is done to minimize the occurrence of a deviation. The size of the monitoring activities required by an organization depends on other SPIP elements