<![CDATA[This study aims to evaluate the implementation of the Government Internal Control System (Sistem Pengendalian Intern Pemerintah/SPIP) in financial management at the Department of Population Control, Family Planning, Women's Empowerment, and Child Protection (DP2KBP3A) of Agam Regency, identify the challenges encountered, and provide recommendations for improving its effectiveness. A qualitative case study approach was employed. Data were collected through in-depth interviews with six purposively selected informants, observations, document analysis, and supporting questionnaires. The data were analyzed using the Miles and Huberman interactive model and supported by NVivo software. The findings indicate that the implementation of SPIP has generally been effective across its five components: control environment, risk assessment, control activities, information and communication, and monitoring. The control environment is supported by integrity and ethical values, leadership commitment, a clear organizational structure, and competent human resources. Control activities, financial reporting, communication, and monitoring have also been implemented effectively.]]>
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