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Abstract—This study aims to assess the maturity of the government internal control system in the Ministry of Foreign Affairs of the Republic of Indonesia in 2018 and to determine what strategies should be carried out by the Ministry of Foreign Affairs of the Republic of Indonesia in improving the maturity assessment of the government's internal control system in the following year. This research method is a descriptive method using secondary data. Secondary data used in this study are supporting documents obtained at the time of validating the maturity assessment of the government's internal control system in the Ministry of Foreign Affairs of the Republic of Indonesia in 2018. Data Analysis Methods used in this study are in accordance with the Head of the Financial and Development Supervisory Agency Republic of Indonesia No. 4 of 2016 concerning Guidelines for Appraisal and Maturity Improvement Strategy of the Government Internal Control System. In total, there are five assessment focuses that are distributed into 25 SPIP sub-elements according to the Regulation of the Head of the Indonesian Financial and Development Supervisory Agency No 4 of 2016. The results of this study indicate that the conditions of applying the Internal Control System practices at the Ministry of Foreign Affairs of the Republic of Indonesia in 2018 reached the category of "Managed and Measured" with a score of 4.0. Managed and measurable level means that the Ministry of Foreign Affairs of Indonesia has implemented effective internal control. Each personnel implementing the activity always controls the activities on achieving the objectives of the activity itself and the objectives of the Ministry of Foreign Affairs of the Republic of Indonesia. Evaluation is done formally and documented. However, most evaluations are done manually, not yet using a computer application assistance tool.

The purpose of this research is to knew government internal control system implementation in Dr. M. Yunus general hospital Bengkulu. This research is a descriptive research. The population of this study is 42 people. The sample of this study was taken by census method. Data analysis in this research use descriptive statistic method. The results showed that the environment control dimension in government internal control system is accordance with government regulation number 60 year 2008, risk assessment and control activities dimensions are not fully accordance with government regulation number 60 year 2008, communication and information dimensions in accordance with government regulation number 60 Year 2008, and the internal control monitoring dimensions is accordance with government regulation number 60 year 2008. Suggestion for Dr. M. Yunus general hospital Bengkulu is to improve the realization of the role of effective internal government oversight apparatus, improve the risk assessment not maximal, especially on risk assessment in the workplace in accordance with government regulation number 60 year 2008. Improving and able to establish and review on performance indicators and measures in accordance with government regulation number 60 Year 2008, maintaining and improving communication and information that has been in accordance with government regulation number 60 year 2008 by utilizing various existing communication means and improving monitoring that has not been maximally monitored by conducting continuous monitoring in accordance with government regulation number 60 year 2008.

This study discusses the Government Internal Control System (SPIP). The purpose of this study is to obtain empirical evidence of influence of guidance, external control, and the characteristics of Local Governments on Internal Control (SPIP) maturity of local governments in Indonesia. The samples used in this study are 188 local governments in 2014. The variables used include the dependent variable, i.e. the SPIP maturity of local government; Independent variables, i.e. guidance frequency, the number of internal control findings, total assets, total expenditure and the number of local government units. This study uses secondary data obtained from the Financial and Development Supervisory Agency (BPKP) and the Supreme Audit Agency (BPK). This study uses multiple regression analysis and the results show that the guidace frequency and total expenditure have a positive influence on maturity of SPIP, SPI finding has a negative influence, and the total assets and the number of units do not have significant influence on the maturity of SPIP.

The aims of this research is to examines the effect of government internal control system on regional financial accountability partially and simultaneously and using West Java Province as a case study. A quantitative approach utilized in this research. The population is all financial division employees in all 47 OPD in West Java Province. The data collected from 85 respondents as the sample by giving them a questionnaire instrument. This research uses SPSS 20 software to do path analysis in analyzing data. Monitoring (X5), Communication and Information (X4), Control Activities (X3), Risk Asssessment (X2), and Control Environment (X1) are the independent variables, whereas financial accountability (Y) is the dependent variable. The result indicates that the government internal control system affects 53.5% simultaneously positive and siginificant on financial accountability. That means a rising government internal control system would rising regional financial accountability. Partially, control and monitoring acttivities significantly positive in affecting financial accountability. However, control environment, risk assessment, communication and information partially does not significantly impact financial accountability in West Java Province. This paper would be great if the researchers add intervening variables like financial statement or some more dependent variables, which can be used for the future research.

The aims of this research is to examines the effect of government internal control system on regional financial accountability partially and simultaneously and using West Java Province as a case study. A quantitative approach utilized in this research. The population is all financial division employees in all 47 OPD in West Java Province. The data collected from 85 respondents as the sample by giving them a questionnaire instrument. This research uses SPSS 20 software to do path analysis in analyzing data. Monitoring (X5), Communication and Information (X4), Control Activities (X3), Risk Asssessment (X2), and Control Environment (X1) are the independent variables, whereas financial accountability (Y) is the dependent variable. The result indicates that the government internal control system affects 53.5% simultaneously positive and siginificant on financial accountability. That means a rising government internal control system would rising regional financial accountability. Partially, control and monitoring acttivities significantly positive in affecting financial accountability. However, control environment, risk assessment, communication and information partially does not significantly impact financial accountability in West Java Province. This paper would be great if the researchers add intervening variables like financial statement or some more dependent variables, which can be used for the future research.

This study aims to determine how the implementation of the government internal control system and the use of information technology in improving the quality of local-owned asset reports in the Government of West Bandung Regency, Bandung City, and Subang Regency. This study uses qualitative methods, and data collection is done by interview and documentation techniques to 12 informants who are Heads of Asset Fields in Financial and Asset Management Agency of Bandung City, Subang Regency, and West Bandung Regency. Data analysis is done by reducing data and then presenting data and drawing conclusions on data obtained according to the method of data analysis for qualitative research. The results showed that the implementation of the government internal control system and the use of information technology in improving the quality of reports on local-owned asset reports in Government of Bandung City, Subang Regency, and West Bandung Regency were well implemented. Each region has problems related to the management of the different local-owned asset.

The Government's Internal Control System is carried out as a function of supervision of the implementation of government. The Inspectorate Office as a government partner is not only tasked with supervising but also giving direction so that the government does not get out of the agreed path. This study aims to find out how the implementation of the Inspectorate's role in the implementation of SPIP in Surakarta City, as well as analysing the constraints that affect the implementation of the role of the Inspectorate in the implementation of SPIP in Surakarta City and analysing the efforts of the Inspectorate to improve the implementation of SPIP in Surakarta. The results of the study show that: Supervision of government administration in Surakarta City which is carried out based on existing laws and regulations, in terms of the scope of supervision is internal supervision carried out internally functionally. Constraints that affect the role of the Inspectorate in the implementation of SPIP in the City of Surakarta are understanding of human resources for SPIP is still lacking and the number of personnel is inadequate, budget oversight activities are inadequate, there is no joint commitment in implementing SPIP and risk assessment and risk mapping are not optimal due to time constraints. The efforts of the Inspectorate to improve the implementation of SPIP in Surakarta City are by proposing the drafting of the Mayor's Regulation and the establishment of the SPIP Task Force, improving the quality of resources.

This study aims to analyze the implementation of Government Internal Control System (SPIP) in the implementation of the budget at the Office of National Unity and Politics (Kesbangpol) Batu City with reference to PP No. 60 of 2008. This research is a qualitative research using descriptive approach and case study strategy.The results showed that the implementation of SPIP in the implementation of the budget in Kesbangpol Office still has not run maximally in accordance with PP Number 60 of 2008, this is indicated by the unfulfilled SPIP element as a whole. Among others: 1) No complete job description; 2) no mapping and documentation of risks impeding the implementation of SPIP; 3) there is no review on the performance of Kesbangpol Office; 4) information technology applications that are still not functioning maximally, and 5) Follow up monitoring by APIP that has not been paid attention maximally.

The purpose of this research is to know and understand specifically about the implementation of bureaucratic reform through the Grand Design 8 Bureaucratic Road Map, one of which will be examined, namely Strengthening Supervision through a form of system application called the Government Internal Control System ( SPIP) with its implementation at the Provincial General Electi on Commission Secretariat. East Kalimantan. This research was conducted to determine the extent to which this control system was successfully implemented at the General Election Commission of East Kalimantan Province with the technical implementation by the Government Internal Control System Task Force Team with a comprehensive assessment covering Gratification, Public Complaints, Conflicts of Interest, Integrity Zones, and SPIP itself. Research Methodology in the form of Qualitative Creswell using Phenom enological Data Analysis in the form of an understanding of experience about phenomena, the existence of philosophy and sociology, and interviewing informants as the owner of research sources who will provide statements, meanings, and general descriptions of experiences. The number of informants in the study was 14 (fourteen) people consisting of 13 (thirteen) people from the General Election Commission of East Kalimantan Province and 1 (one) person from the Inspectorate General of the General Elections Commission of the Republic of Indonesia.

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

Abstract Empirical test of the role of the quality of the internal control system in strengthening the relationship between the financial reports quality and the local governments performance in Indonesia used secondary data in the form of the BPK RI audit report and the Appendixs in the 2016 and 2018 of Regional Government Implementation Performance Evaluation Report (EKPPD). The population of 514 regency and city governments in Indonesia. The sampling technique was purposive sampling with a total of 268 regency and city governments using data for 3 years, the total sample was 804. Variable measurement used index, time dimension used panel data. The results showed that the quality of financial reports had a positive and significant effect on the local government performance, then the quality of the government internal control system (SPIP) cannot strengthen the relationship between the quality of financial reports and the performance of local governments. The research results were expected to contribute to the policy that the implementation of the local government internal control system should be the focus of the relevant agencies. The limitation of this research is the large gap score on the key performance indicator in each region EKPPD.

TThis research aims to examine the influence of the application of government internal control system, asset management, and human resources competencies toward financial accountability of Bandung Municipal Government. Survey research was conducted in 27 Local Work Unit of Bandung Municipal. This research using the descriptive-quantitative method by spreading a questionnaire to every Local Work Unit as much as 55 questionnaires. The respondent of this research is an auditor, staff of finance, and asset management. Method of data analysis used by this research is multiple linear regression that assisted with SPSS software. The result of this research showed that: (1) The application of Government Internal Control System significantly influence financial accountability of Bandung Municipal Government with 0,016640 percentage or 1,166%; (2) Asset management significantly influence financial accountability of Bandung Municipal Government with 0,423200 percentage or 42,32%; (3) The human resource competencies significantly influence financial accountability of Bandung Municipal Government with 0,356208 percentage or 35,62%. Also, the simultaneous influence of government internal control system, asset management, and human resources competencies to financial accountability are 79.6%, and amount of the rest is 20,4% affected by another factor outside of this research. In Local Work Unit, Bandung municipal still need supervision about accountability and recording to local asset and improve commitment leader. With the expected improvements in the government's financial statements, the financial statements of Bandung municipal could be better in 2017.

The purpose of this research is to examine the impact of the internal control system and the usage of information technology on the quality of local government financial reports (a survey on regional working units of Tolitoli regency). This is a quantitative study. The data used are original data gathered by delivering questionnaires to 13 Regional Working Units (RWU) that generate local revenue in Tolitoli Regency; each RWU is represented by three respondents, for a total of 39 respondents. The data was analyzed using multiple linear regression with the Statistical Product and Service Solutions application. The findings revealed that the internal control system and the application of information technology had a significant partial or simultaneous effect on the quality of the Tolitoli district government's financial reports.

This study aims to determine how the influence of the adoption of government accounting standards and internal control systems of the government on the quality of local government financial reports on the SKPD in Bandung. The research method used in this study is the explanatory method. The results showed that partially and simultaneously the application of government accounting standards and the government's internal control system affected the quality of local government financial reports.

The purpose of this research is to examine the impact of the internal control system and the usage of information technology on the quality of local government financial reports (a survey on regional working units of Tolitoli regency). This is a quantitative study. The data used are original data gathered by delivering questionnaires to 13 Regional Working Units (RWU) that generate local revenue in Tolitoli Regency; each RWU is represented by three respondents, for a total of 39 respondents. The data was analyzed using multiple linear regression with the Statistical Product and Service Solutions application. The findings revealed that the internal control system and the application of information technology had a significant partial or simultaneous effect on the quality of the Tolitoli district government's financial reports ; Penelitian ini bertujuan untuk mengetahui pengaruh sistem pengendalian intern dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah (survey pada OPD penghasil PAD Kabupaten Tolitoli). Jenis penelitian ini adalah penelitian kuantitatif. Data yang digunakan adalah data primer yang didapatkan dari penyebaran kuesioner pada 13 OPD penghasil PAD Kabupaten Tolitoli setiap OPD diwakili 3 responden, maka diperoleh jumlah responden 39 orang. Analisis data menggunakan regresi linear berganda dengan program statistical product and service solutions. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan pemanfaatan teknologi informasi berpengaruh signifikan secara parsial maupun simultan terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Tolitoli.