Analisis Implementasi Sistem Pengendalian Intern Pemerintah pada Badan Keuangan dan Aset Daerah Kota Palangka Raya

Abstract

This study aims to analyze the implementation of the Government Internal Control System (SPIP) in supporting the quality of financial reports at the Regional Finance and Asset Agency (BPKAD) of Palangka Raya City. The study employed a descriptive qualitative method, with data collection techniques including interviews, observation, and documentation. The results indicate that SPIP implementation has been carried out through the elements of the control environment, risk assessment, control activities, information and communication, and monitoring. The implementation of SPIP has contributed to improving the reliability, accuracy, and accountability of financial reports. However, challenges remain, including limited human resource competency and regulatory dynamics that require ongoing adjustments.