Pengaruh peran Aparat pengawas Internal pemerintah (APIP) Dalam pelaksanaan Maturitas sistem Pengendalian internal PEMERINTAH (SPIP) Inspektorat kota pekalongan
DOI:
https://doi.org/10.56444/jma.v6i1.478Keywords:
APIP, SKIP, Inspektorat. llAbstract
One type of local government supervision is internal control. This internal control is carried out by the government internal control apparatus (APIP) at the Regional Inspectorate. The main role of APIP is as a consultant and problem solver for local governments with the task of conducting inspections, reviews, monitoring and evaluation, as well as other supervision of the implementation of tasks and functions of local government organizations.This type of research is descriptive using a qualitative approach. The location chosen for this research is the Inspectorate of Pekalongan City. The data source retrieval technique in this study uses data triangulation techniques. Meanwhile, the focus of this research is on examining the influence of APIP's role in the implementation of the maturity of the Government Internal Control System (SPIP) at the Pekalongan City Inspectorate.The results of this study are (1) the Pekalongan City Inspectorate performs its role as a leader who is the forefront funnel by coordinating, carrying out control functions, encouraging the creation of bureaucratic reform and governance, (2) Pekalongan City Inspectorate has an Internal Supervision function which includes activities that include: directly related to quality assurance that supports the implementation of an effective, transparent, accountable and clean government from KKN practices, (3) As a consultant to the Pekalongan City Inspectorate must know more than the party conducting consultations regarding regional financial management in accordance with the laws and regulations that exist, (4) Government Internal Supervisory Apparatus plays a role as Quality Assurance, namely ensuring that an activity can run efficiently, effectively and in accordance with the rules in achieving organizational goals, and (5) The role of the auditor as a catalyst based on employee perceptions influence on the achievement of the goals of the organization.
References
BadaniiPusatiiStatistik. 2021. IndeksiiPerilaku AntiiiKorupsi (IPAK) Indonesia tahun 2020.i.i
Fahmi, Irham. 2012. ManajemeniiKepemimpinan, Teori dan Aplikasi. Penerbit Albeta, Bandung.
Haliah. 2013. “KualitasiiInfomasi LaporaniiKeuangan PemerintahiiDaerahiidan Faktor yangiiimempengaruhinya”. Disertasi. Makassar: Universitas Hasanuddin.
IndonesiaiCorruptioniWatch (ICW). 2022. Catatan Pemantuan Perkara Korupsi yang Divonis oleh. Pengadilan Selama Januari-Juni 2018-2021.
Juniarso, Ridwan dan Ahmad Sodik Sudrajat. 2009. HukumiiAdministrasi Negaraiidan KebijakaniiPelayananiiPublik. Bandung: Nuansa Cendekia.
Matei, A.M., Herman Karamoy, Linda Lambey. 2017. “Optimalisasi Fungsi Inspektorat dalam Pengawasan Keuangan Daerah di Kabupaten Kepulauan Talaud”. Jurnal. Riset Akuntansi Dan Auditing Goodwill, Vol. 8, No. 1, 86-96.
Miles, Matthew B. and A. Michael Huberman. 2005. Qualitative Data Analysis. (terjemahan). Jakarta : UI Press
Ningsih, Yuni dan Kiswanto. 2019. Prinsip Perilaku APIP, Kualitas Audit dan Komitmen Profesional sebagai moderating (Studi Empiris di BPKP Perwakilan Jawa Tengah). Jurnal Akuntansi Pajak. Vol. 7 No. 1
Novriansa, Agil dan Bambang Riyanto. 2016. Role Conflict and Role Ambiguity on Local Government Internal Auditors: The Determinant and Impacts. Journal of Indonesian Economy and Business. Vol.31 (1), pp: 63-82.
PeraturaniiMenteri PendidikaniNasional RepublikiIndonesia Nomer 47 Tahun 2011 Tentang Satuan PengawasaniiIntern di LingkunganiiKementerian PendidikaniiNasional.
PeraturaniiPemerintah Nomorii60 Tahun 2008 tentang SistemiiPengendalian Intern Pemerintah (SPIP).
Peraturan iiMenteri Pendayagunaan AparaturiiiiNegara dan Reformasi Birokrasi Nomor PER/05/M.PAN/3/2008 Tahun 2008. Standar Audit Aparat Pengawasan Intern Pemerintah.
Peraturan Menteri Pendayagunaan Aparatur Negara dan Reformasi Birokrasi Nomor 19 Tahun 2009. Pedoman Kendali Mutu Audit Aparat Pengawasan Intern Pemerintah.
Peraturan KepalaiiBPKP Nomor 04 Tahun 2016 tentangiiPedomaniPenilaian dan Strategi PeningkataniiiMaturitas SistemiiiPengendalian Intern Pemerintah.
Sardi, Santha Julia, H. AhmadiiRifaí L, dan HamdaniiiHusnan. 2016. “Faktor-FaktoriiiiiyangiiiiMempengaruhiiiiikualitas Laporaniiiikeuangan Dan Akuntabilitas Kinerja Instansi Pemerintah”. Jurnal. Jurnal Bisnis dan Akuntansi Universitas Trunojoyo, volume 12 Nomor 2 hal 158 – 172.
Trisnawati, Nina, Wempy Banga, daniiSyamsul Alam, 2018. “Analisis EfektivitasiiiPelaksanaan Fungsi Pengawasan Inspektorat Daerah Di Kabupaten Konawe”. Jurnal. JurnaliiAdministrasiiiiPembangunan dan Kebijakan Publik, Vol.9, No.2. ii
