MATURITY ANALYSIS : GOVERNMENT INTERNAL CONTROL SYSTEM CASE STUDY OF THE STATE OFFICIAL AGENCY OF THE REPUBLIC OF INDONESIA
AbstractThe purpose of this study is to analyse the implementation of Â the Internal Control System (SPI) and the financial reporting system at BKN RI as well. the impact on the acceptance of Civil Servants. This study uses a descriptive quantitative approach to analyze internal control at the National Civil Service Agency of the Republic of Indonesia. The data used in this study are secondary data, namely documents validating the maturity assessment of the government internal control system at BKN RI in 2018. The data was collected by interviews, published documents and observation. Â The maturity assessment of the Government Internal Control System reaching the developing category means that the State Personnel Agency of the Republic of Indonesia has implemented internal control practices, but it is not well documented and its implementation is strongly influenced by individual initiatives. The effectiveness of control has not been evaluated so many weaknesses have not been adequately addressed. The four elements analyzed show low roles related to the role of APIP government officials, Risk Identification, Risk Analysis, and Evaluation. The low maturity value proves that the implementation of the internal control system is running well but has not been documented and the related policies have not been evaluated Keywords: Maturity assessment, Government Internal Control System, PP No. 60 of 2008, Perka BPKP No. 4 of 2016, State Civil Service Agency of the Republic of Indonesia. (BKN RI) Â
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