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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business
Toli, Alvonzo Rodriquez Watudhesi
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Economics, Econometrics & Finance

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Analisis Penerapan Sistem Pengendalian Internal dan Implikasinya Terhadap Temuan Audit: Studi Kasus Proyek Rehabilitasi Irigasi Wae Ces di Kabupaten Manggarai Tallo, Richardus Engel; Sae, Don Oscar Filius; Toli, Alvonzo Rodriquez Watudhesi; Hambur, Oktavianus; Baso, Susana Purnamasari
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 9 No. 1 (2026): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v9i1.1401

Abstract

This study examines the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) and its implications for audit findings in the Wae Ces Irrigation Rehabilitation Project, Manggarai Regency, East Nusa Tenggara. Despite the existence of a comprehensive regulatory framework governing internal control in the public sector, audit reports issued by the Audit Board of the Republic of Indonesia (BPK) continue to reveal recurring weaknesses in internal control and irregularities in regional infrastructure projects. This condition raises concerns regarding the effectiveness of SPIP in preventing deviations during project implementation. The purpose of this research is to analyze how internal control practices are applied in the Wae Ces project and to identify factors contributing to audit findings related to control weaknesses. This study employs a qualitative case study approach to capture an in-depth understanding of governance practices in a real operational context. Data were collected through in-depth interviews with BPK auditors, internal auditors (APIP), and regional financial management officials, complemented by document analysis of audit reports, project documentation, and relevant regulations. The findings indicate that audit issues primarily stem from limited human resource capacity, weak supervision mechanisms, inadequate separation of duties, and ineffective monitoring processes. These weaknesses reduce the effectiveness of SPIP and contribute directly to recurring audit findings, particularly in relation to compliance and physical project realization. The study highlights the importance of strengthening internal control systems to enhance accountability and prevent similar irregularities in regional infrastructure projects.
Co-Authors Baso, Susana Purnamasari Hambur, Oktavianus Sae, Don Oscar Filius Tallo, Richardus Engel