ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) BERDASARKAN PERATURAN PEMERINTAH NOMOR 60 TAHUN 2008 PADA PROGRAM BANTUAN SOSIAL DI KELURAHAN PONDOK JAYA KOTA DEPOK

VIOLA BASTIA RANI, . (2026) ANALISIS IMPLEMENTASI SISTEM PENGENDALIAN INTERN PEMERINTAH (SPIP) BERDASARKAN PERATURAN PEMERINTAH NOMOR 60 TAHUN 2008 PADA PROGRAM BANTUAN SOSIAL DI KELURAHAN PONDOK JAYA KOTA DEPOK. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan menganalisis penerapan Sistem Pengendalian Intern Pemerintah (SPIP) berdasarkan Peraturan Pemerintah Nomor 60 Tahun 2008 pada program bantuan sosial di Kelurahan Pondok Jaya Kota Depok selama transisi sistem pendataan dari DTKS ke DTSEN, mengidentifikasi kendala, serta merumuskan rekomendasi perbaikan. Penelitian menggunakan metode kualitatif dengan pendekatan studi kasus. Unit analisis terdiri atas enam kelompok informan yang dipilih secara purposive, yaitu Lurah, Operator, Rukun Warga, Rukun Tetangga, masyarakat penerima bantuan sosial, dan masyarakat bukan penerima bantuan. Data dikumpulkan melalui wawancara mendalam secara semi terstruktur dan studi dokumentasi, diuji keabsahannya dengan triangulasi teknik dan triangulasi sumber. Analisis data dilakukan secara deskriptif interpretatif melalui reduksi data, penyajian data, dan penarikan kesimpulan, dengan membandingkan kondisi empiris di lapangan terhadap lima unsur SPIP. Hasil penelitian menunjukkan bahwa penerapan SPIP telah mencakup kelima unsur dan berjalan secara teknis operasional, ditandai objektivitas verifikasi, pemisahan tugas, serta arus informasi berjenjang yang berfungsi baik. Namun, penerapan tersebut belum sepenuhnya didukung kelengkapan dokumen formal, seperti pengakuan kelembagaan Operator dalam struktur organisasi, dokumen penilaian risiko, dan jadwal evaluasi yang konsisten. Kendala utama bersumber dari keterbatasan sumber daya manusia dan belum melembaganya dokumentasi formal. Penelitian ini merekomendasikan pemisahan fungsi input dan verifikasi data, penyusunan register risiko formal, penguatan metode ground checking, perluasan sosialisasi disertai penguatan transparansi masyarakat, serta penjadwalan evaluasi berkala yang konsisten. ***** This study aims to analyze the implementation of the Government Internal Control System (SPIP) based on Government Regulation Number 60 of 2008 in the social assistance program at Pondok Jaya Village Depok City, during the transition of the data collection system from DTKS to DTSEN, to identify the obstacles encountered, and to formulate improvement recommendations. This study employs a qualitative method with a case study approach. The unit of analysis consists of six groups of informants selected through purposive sampling, namely the Village Head, the Operator, the Neighborhood Association (RW), the Community Association (RT), social assistance recipients, and non recipients. Data were collected through semi structured in depth interviews and documentation studies, with validity tested using technique and source triangulation. Data analysis was descriptive interpretative, conducted through data reduction, data display, and conclusion drawing, comparing empirical field conditions against the five elements of SPIP. The results show that SPIP implementation covers all five elements and operates on a technically sound basis, marked by objective verification, clear task separation, and a functioning tiered information flow. However, implementation is not yet fully supported by complete formal documentation, such as institutional recognition of the Operator position within the organizational structure, risk assessment documents, and a consistent evaluation schedule. The main obstacles stem from limited human resources and the absence of institutionalized formal documentation. This study recommends separating the data input and verification functions, developing a formal risk register, strengthening ground checking methods, expanding socialization alongside greater community transparency, and establishing a consistent schedule for periodic evaluation.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Hafifah Nasution, S.E., M.S.Ak; 2). Dwi Kismayanti Respati., S.Pd., M.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Viola Bastia Rani .
Date Deposited:	21 Aug 2026 02:56
Last Modified:	21 Aug 2026 02:56
URI:	http://repository.unj.ac.id/id/eprint/72552

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