IMPLEMENTATION OF THE GOVERNMENT INTERNAL CONTROL SYSTEM IN THE GENERAL ELECTION COMMISSION OFFICE REJANG LEBONG DISTRICT

This study aims to determine the implementation process of
the Government Internal Control System at the General
Election Commission Office of Rejang Lebong Regency by
looking at the SPIP elements, namely the control
environment, risk assessment, control activities, from the
side that emphasizes the implementation of policies based
on the timing of implementation, namely, pre
implementation, implementation and evaluation of
implementation SPIP. This type of research is descriptive
with qualitative analysis techniques. The data mining
process was carried out by interviewing a number of key
informants and documenting data in the field. Data analysis
uses Flow Model of Analysis, namely (1) data reduction (2)
data presentation and (3) conclusion / verification. The
results showed that the process The results of this study
indicate that (1) the process of pre-implementation of SPIP
activities at the General Election Commission Office of
Rejang Lebong Regency identified 4 (four) activities carried
out namely; Establishment of a Task Force for SPIP
Implementation, Understanding, Mapping, and Preparation
of Activity Plans. (2) The implementation process is known
that; First, the control environment has been integrated and
its implementation is sufficient. Second, risk assessment is
still in the form of identifying risks and how to overcome
them from the results of evaluation of previous activities.
Third, Control Activities have implemented control
activities in accordance with those formulated in PP No. 60
of 2008 concerning Government Internal Control Systems,
but require deeper implementation and high commitment.
Finally, information and communication activities have
fulfilled the elements of a good Government Internal
Control System (SPIP) by providing and utilizing various
forms and means of communication. (3) Implementation
Evaluation is carried out through routine management
monitoring/control activities related to the implementation
of tasks both by direct superiors and control in the form of
coordination, this is done to minimize the occurrence of a
deviation. The size of the monitoring activities required by
an organization depends on other SPIP elements