Indonesian Accounting Research Journal
Vol 3 No 2 (2023): Indonesian Accounting Research Journal (February 2023)

Analisis Efektivitas Penerapan Sistem Pengendalian Intern Pemerintah Guna Peningkatan Kinerja Instansi Pemerintah pada Inspektorat Daerah Kabupaten Garut

Alya Rihhadatulaisy Mufidah (POLBAN)
Yanti Rufaedah (Department of Accounting, Politeknik Negeri Bandung)
Sugih Sutrisno Putra (Department of Accounting, Politeknik Negeri Bandung)



Article Info

Publish Date
22 May 2023

Abstract

This study aims to determine whether the application of the Government Internal Control System at the Regional Inspectorate of Garut Regency is effective in supporting agency performance. The more effective the implementation of the internal control system, the better the performance of government agencies. The method used in this research is qualitative method. by using primary data in the form of interviews with sources from the Regional Inspectorate of Garut Regency and secondary data in the form of relevant documentation. Test the validity of the data used in this study, namely the credibility test (credibility), transferability (transferability), reliability test (dependability), and objectivity test (confirmability). Data analysis techniques used are data collection, data reduction, data presentation and conclusion. The results showed that the application of the Government's Internal Control System at the Regional Inspectorate of Garut Regency had effectively supported the performance of the Inspectorate Agencies. It is hoped that this research can be useful as learning material regarding the Effectiveness of SPIP implementation in order to increase Institutional Performance.

Copyrights © 2023






Journal Info

Abbrev

iarj

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Indonesian Accounting Research Journal (IARJ) is published by Jurusan Akuntansi Politeknik Negeri Bandung. It is published quarterly a year in October, February, and June. Indonesian Accounting Research Journal (e-ISSN 2747-1241) focusing on various themes, topics, and accounting aspects, including ...