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All Journal Pendas mahakam : jurnal pendidikan dan pembelajaran Sekolah Dasar Jurnal Bina Praja
Setiawan, Didik Bagus
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Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Evaluasi Pelaksanaan Sistem Pengendalian Intern di APIP Kaltim Studi Kasus pada Proses SPIP dan ARB Mangele, Isai Julianto; Setiawan, Didik Bagus; Paselle, Enos; Fitriadi, Ahmad
Pendas Mahakam : Jurnal Pendidikan dan Pembelajaran Sekolah Dasar Vol. 9 No. 3 (2024): December
Publisher : Teacher Training and Education Faculty, Widya Gama Mahakam Samarinda University

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Abstract

Reformasi birokrasi nasional Indonesia dimulai sejak tahun 2010 dengan tujuan menciptakan tata pemerintahan yang bersih dan efektif. Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern Pemerintah (SPIP) diterapkan untuk memastikan efektivitas dan keandalan pelaporan keuangan serta ketaatan terhadap peraturan. Namun, masih terdapat kelemahan dalam efektivitas SPIP di daerah, termasuk peran APIP sebagai fasilitator SPIP. Penelitian ini bertujuan untuk menilai sejauh mana proses SPIP dalam pengawasan penyelenggaraan pemerintah daerah di Kalimantan Timur, khususnya melalui Audit Berbasis Risiko (ARB).Penelitian ini menggunakan metode deskriptif analitis dengan wawancara, studi literatur, dan analisis data primer dan sekunder untuk mengevaluasi pengendalian internal dan implementasi ARB di APIP Kalimantan Timur. Ditemukan bahwa APIP di Kalimantan Timur telah menerapkan beberapa aspek SPIP, namun masih terdapat kekurangan dalam pemantauan dan evaluasi, serta kebutuhan peningkatan sumber daya manusia dan infrastruktur. Penelitian ini menyimpulkan bahwa meskipun telah ada upaya dalam menerapkan SPIP, masih diperlukan perbaikan dan peningkatan dalam aspek pemantauan, evaluasi, dan sumber daya untuk mencapai efektivitas SPIP yang optimal di Kalimantan Timur.
Dari Kepatuhan Menuju Kapabilitas Tata Kelola: Evaluasi Efektivitas Kebijakan Manajemen Risiko di Pemerintah Provinsi Kalimantan Timur Setiawan, Didik Bagus; Kusuma, Aji Ratna; Irawan, Bambang
Jurnal Bina Praja Vol 17 No 2 (2025): [Sedang Berjalan]
Publisher : Research and Development Agency Ministry of Home Affairs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21787/jbp.17.2025-2858

Abstract

Risk management in local government is increasingly positioned as a strategic instrument for strengthening governance, integrity, and the quality of public decision-making. However, various studies show that increased regulation and maturity of risk management systems do not always translate into substantive improvements in governance and behavioral risk control. This study aims to analyze the effectiveness of risk management policies in the East Kalimantan Provincial Government by examining the suitability of policy design, variations in implementation across regional institutions, and their impact on governance and government integrity. The study uses a qualitative, descriptive, evaluative approach through case studies of four strategic regional institutions. Data was collected through in-depth interviews, limited participant observation, and document analysis. Data was analyzed using an interactive model. The results of this study indicate that the risk management policy in the East Kalimantan Provincial Government is normatively aligned with international standards and has successfully increased the maturity of the internal control system. However, the policy's effectiveness still varies across regional agencies and has not fully strengthened integrity, as reflected in the paradox between increasing system maturity and decreasing corruption control effectiveness. This finding confirms that risk management has not been fully internalized as a culture and strategic decision-making instrument. In conclusion, strengthening risk management requires a shift from an administrative compliance approach to a reflective, integrated policy-learning approach. It is also recommended that policies be more directed at strengthening risk leadership, the role of the Inspectorate as a risk enabler, integrating risk into planning and budgeting, and developing a risk-aware culture, particularly across regional agencies within the East Kalimantan Provincial Government.
Co-Authors Bambang Irawan Fitriadi, Ahmad Mangele, Isai Julianto Paselle, Enos