Implementation of the Internal Control System in the Aviation and Space Research Organization of the National Research and Innovation Agency (BRIN)
DOI:
https://doi.org/10.46799/jst.v5i7.979Keywords:
BRIN, Internal Control System, Transparency, Evaluation, Aviation and Space Research OrganizationAbstract
This research examines the implementation of the Internal Control System (SPI) at the Aviation and Space Research Organization (ORPA) which is under the National Research and Innovation Agency (BRIN). The aim of this research is to evaluate the effectiveness of SPI in supporting the achievement of organizational goals and identify the obstacles faced in its implementation. The research method used is descriptive qualitative with a case study approach. Data was obtained through in-depth interviews and analysis of related documents. The research results show that the implemented SPI has helped in increasing the operational accountability and transparency of ORPA BRIN. However, there are still several obstacles, such as limited human resources and policy changes that affect SPI's performance. Based on the research results, it can be concluded that the implementation of SPI in ORPA BRIN is not optimal. This is caused by deficiencies in SPI elements, such as the control environment, risk assessment, and control activities. In the control environment element, there are deficiencies in the aspects of commitment to competence, human resource development policies, the role of effective Government Internal Oversight Apparatus (APIP), and working relationships with stakeholders. This research provides recommendations for ORPA BRIN to increase human resource capacity, strengthen commitment to competence, and build close collaboration with APIP and stakeholders to support more effective implementation of SPI.
Downloads
References
Akny, A. B. (2014). Mewujudkan Good Governance melalui Reformasi Birokrasi di Bidang SDM Aparatur untuk Peningkatan Kesejahteraan Pegawai. Jejaring Adm. Publik J. Ilmiah, Univ. Airlangga, 6(1), 416–427.
APRIO, P. A. S. (2016). Analisis Penilaian Risiko (Studi Kasus Pada Sistem Pengendalian Intern Pemerintah (SPIP) Kota Padang Panjang). Universitas Andalas.
Gelinas, U. J., Dull, R. B., & Wheeler, P. (2018). Accounting information systems. Cengage AU.
Herawati, T. (2014). Pengaruh sistem pengendalian intern terhadap kualitas laporan keuangan (Survei
pada organisasi perangkat daerah pemda Cianjur). Star, 11(1), 1–14.
Indriani, R., & Siswantoro, D. (2023). Evaluasi Penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X. Owner: Riset Dan Jurnal Akuntansi, 7(4), 3006–3017.
Ismail, I., SALMON, I. P. P., Haryanto, H., Rahmat, I., AZIZ, M. H., Prawoto, E. R., & Setiadji, A. (2022).
Pemolisian Masyarakat Di Era Demokrasi.
Kurnia, S. D. (2020). Implementation of The Strategic Role of The Government Internal Supervision Personnel (APIP) In Improving the Quality of Supervision (Study at the Inspectorate of Bandar Lampung City). Proceeding International Conference on Information Technology and Business, 104– 118.
Malelea, F. E., & Furqan, A. C. (2024). The Role of Government Internal Supervisory Apparatus (APIP) and Government Internal Control System (SPIP) in Achieving Sustainable Development Goals (SDGs) in Indonesia. KnE Social Sciences, 379–398.
Nurokhman, M., & Primasari, D. (2023). Analisis Control Environment Evaluation (CEE) dalam Penerapan SPIP Terintegrasi di Inspektorat Daerah Kabupaten Kebumen. Journal of Economics and Business UBS, 12(4), 2616–2633.
Pirdaus, A. P., Ritonga, A. H. R., & Jalaluddin, J. (2021). The Chairman Managementof Pesantren Associates. International Journal of Southeast Asia, 2(1).
Ranadhani, A., Kumenaung, A. G., & Tolosang, K. D. (2021). Pengaruh Tingkat Pengangguran, Tingkat Kemiskinan, Pertumbuhan Ekonomi, Belanja Pemerintah Bidang Pendidikan dan Bidang Kesehatan Terhadap Indeks Pembangunan Manusia di Provinsi Sulawesi Utara Tahun 2008-2019. Jurnal Berkala Ilmiah Efisiensi, 21(2).
Sunaryondi, F., & Oetomo, H. W. (2019). Pengaruh Budaya Organisasi, Stress Kerja Dan Lingkungan Kerja Terhadap Kinerja Karyawan. Jurnal Ilmu Dan Riset Manajemen (JIRM), 8(12).
Turetken, O., Jethefer, S., & Ozkan, B. (2020). Internal audit effectiveness: operationalization and influencing factors. Managerial Auditing Journal, 35(2), 238–271.
Wanditha, F. A., & John, M. Y. (n.d.). Analisis Pedoman Penilaian Risiko Dan Penerapannya Pada Penyusunan Apbd Provinsi Dki Jakarta.
Yulia, A., & Ningsih, E. S. (2020). Penerapan anggaran berbasis kinerja (performance based budgeting) dalam pengelolaan Keuangan Daerah Aceh. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 5(1), 50– 58.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Rita Nur Pratiwi, Afsdy Saksono, R. Luki Karunia
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International (CC-BY-SA). that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
