analysis of implementation of the indonesian government...

Analysis of Implementation of the Indonesian Government Regulation Number 60 Year 2008 about the Internal Control System

of Government (ICSG) Toward Achieving Good Government Governance On Bandung City Education Department.

(Survey in Bandung Smart Program).

Indra Firmansyah', Sendi Gusnandar Arnan z

I Lecturer of Post Polytechnic Bandung Z Lecturer of Department Accounting, Faculty of Economic,

Widyatama University Bandung

ABSTRACT

In running a good government. any government agencies require a control device to regulate and supervise the implementation of any programs that issue has been run effectively and efficiently or not. The control device known as the Internal Control System of Government (lCSG). Good government governance is a conception of organization and management of clean governance, democratic, and effective based on the principles, including transparent. accountable, professional. efficient and effective. To that end, the achievement ofgood governance, government must be assisted with the implementation of government's internal control system is good to know' how big the government's performance.

The purpose of this study is to determine how the application of internal control systems ofgovernment and how the role ofgovernment internal control systems and the implications of the implementation of internal control systems ofgovernment in good governance pencapaiain government in Bandung City Education Department. The method of research conducted in this research is using descriptive method through a survey approach with interviews and dissemination of the questionnaire conducted in various elementary and Junior High School in District Sukasari Bandung. The analysis technique used Spearman Rank test. simple linear regression analysis. and hypothesis testing.

Based on the calculation of regression coefficients that the

Analysis of Implementation ofthe Indonesian Government Regulation (lndra & Sendi)) Page 93

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implementation oj internal control systems ojgovernment in supporting the achievement ojgood government governance has the interpretation ojthe relationship was "very strong". The conclude is there might be any significant impact Jrom the implementation ojinternal control systems oj government in supporting the achievement oj good government governance.

1.1 Introduction

The increasing public demand for clean governance, fair,

transparent, and accountable should be addressed seriously and

systematically. Some of the things associated with policies to achieve

good governance in the public sector include the establishment of ethical

standards and behavior of the government apparatus, the determination

of organizational structure and processes of organization that clearly

governs the roles and responsibilities, and accountability to the public

organization, setting organizational control system adequate, and

external reporting based on the accounting system in accorandce with

governmental accounting standards. Furthermore, regarding the setting

of adequate organizational control system, this involves the issue of risk

management, internal audit, internal control, budgeting, financial

management and training for financial staff. In general, these problems

have been accommodated in a package of state laws that have been

issued by the government.

Based on Law Number 32 Year 2004 on Regional Government

mentioned that education is one of the areas of governance that must be

Analysis ofImplementation ofthe Indonesian Government Regulation (lndra & Sendi)) Page 94

implemented by the Country/ City. With regard to the obligation of

Bandung City Government has set local authorities as autonomous

regions established in Bandung Regional Regulation No. 02 Year 200 I

regarding Regional Authority as Autonomous Regions of Bandung. And

to carry out the administration and development, has also determined

Bandung Regional Regulation No. 05 Year 2001 regarding the

establishment and the Regional .Office of Organizational Structure

Bandung.

Education development in Bandung being conducted, and is one of

the priority programs of the seven programs Bandung City Government's

development priorities, which include: (I) Education, (2) Health Sector.

(3) of Prosperity, (4) Environment Field, (5) Art and Culture Division,

(6) Sports Field, and (7) Division of Religion. Efforts to improve the

human resources continue to be developed; particularly through the

Development of Early Childhood Education (ECD) is an effort to handle

children from an early age during the golden age. Likewise, at every

level of education, pursued the development of infrastructure and

education facilities, development of educational staff and increase the

creativity of students.

In an effort to develop human resources, the condition of education

in the city of Bandung, is still facing various problems, including the

handling of early childhood education (ECD) is not optimal, the

condition of facilities and infrastructure (infra-structure), inadequate

schools, there still exists the dropout rate at all levels education, there

Analysis ofImplementation ofthe Indonesian Government Regulation {lndra & Sendil) Page 95

still exists literacy, competency and welfare ofteachers still need to be

improved, and increasingly expensive cost of education in schools.

In order to realize intelligent Bandung Office of Education (Disdik)

Bandung disbursed funds of Rp 41 billion for free education program for

students who fall into the category of poor and disadvantaged. The funds

are sourced from the budget the city of Bandung in 2008 and additional

funds from the officials of each 25% of revenues donated for this

educational program.

At least 305 schools ranging from primary to secondary levels of aid

given to students belonging to poor families. there are specific standards

provided by the government on schools that are considered needed

funding. Of course, given that school aid is categorized as being in poor

slum areas and facilities are inadequate. While for the students should be

right on target, he came from poor families and the difficulties of

education costs. Free school programs and help students and citizens of a

special study (take me) as well as the School Operational Assistance

(BOS) this school is one of realizing the real form of Intelligent Bandung

2008.

The fact that happened in the field is that the distribution of program

funds Bandung Intelligent issued per quarter in the schools are not

always received by the school in a timely manner and always experience

congestion and delays, such as disbursement of funds BOS cities and

provinces. This is evidenced by the school has not been received by

these funds in July 2010 until this month, when it should be the funds

already received from the school in early 2010 so that schools have to


think of alternatives to meet the needs of the schools because the schools

need to walk. Such circumstances is very membenani the school which at

one party with limited funds should continue to meet the needs of the

schools while on the other hand the pressures and insults-insults always

come from the various parties.

From the events that occurred in the above can be known that there

are sti II practices of fraud due to lack of officials authorized to exercise

supervision and monitoring of the parties involved in distributing these

funds. In addition, the lack of provision of information and good

communications make misunderstandings between the government and

the organizers of funds (school) and the community. So many opinion

growing community with a variety of perceptions and understanding in

the community that invites debate.

The definition of internal control system according to Government

Regulation Number 60 Year 2008 is a process integral to the actions and

activities carried out continuously by the leadership and all employees to

provide reasonable assurance of achieving organizational goals through

effective and efficient activities (operating), the reliability of reporting

financial (financial reporting), the security of state assets (safeguarding),

and compliance with laws and regulations (compliance). "The purpose of

PP No. 60 Year 2008 is for countries to achieve effective financial

management, efficient, transparent and accountable.

There are five main elements in the PP No. 60 Year 2008 About

SPIP namely (a) Environmental Control, (2) Risk Assessment, (3)

Control Activities, (4) Information and Communication, and (5)

Analysis of Implementation of/he Indonesian Govemment Regula/ion (Indra & Sendi)) Page 97

Monitoring. Control environment is the cornerstone of the whole element

is in the PP No. 60 Year 2008 About the SPIP. Environmental Control is

the essence of human existence (including the leadership), organizational

structure and culture that is conducive to support the implementation of

all activities of the organization in achieving goals.

There are some inherent weaknesses in an internal control include

the following:

I. Decisions made by human beings who are often under pressure with

limited time and information so that it can happen that are not

appropriate decision making;

2. Employees may not understand the instructions given so that the

resulting failure of the operation;

3. Leaders and top level management with the authority to ignore the

policy and established procedures;

4. Collusion between employees can anticipate anything as good

internal controls;

5. Risk offailure and its impact should be compared with the benefits of

implementing internal control systems".

Apart from the weaknesses mentioned above, the application of

Regulation No 60 Year 2008 within government is a government

commitment to build good governance supported by a bureaucracy with

integrity.

Basic core of the PP 60 Year 2008 is the creation ofa government's

internal control system which can realize practice of good governance.

The first step is mandated in this regulation is to first understand the

Analysis 0/ Implementation 0/ the Indonesian Government Regulation (lndra & Sendi)) Page 98

basic concepts of internal control. Under the World Bank study (1999), it

can be concluded that there was a positive correlation between the

practice of good governance with development outcomes are better,

including related income per capita increased, decreased infant mortality,

and the ability to read and write community better. In addition, the

practice of good governance can also improve the climate of openness,

integrity and accountability in accordance with basic principles of good

governance in the public sector.

1.2 Problem Formulation

As the title of research, the problems that arise can be identified as

follows:

I. How application of Regulation No. 60 of 2008 on the Internal Control

System in the Department of Education Government of Bandung

City.

2. What is the role of Regulation No. 60 of 2008 on the Internal Control

System the Government towards the achievement of good

governance in the Department of Education Government of Bandung .

City.

3. How do the implications of the adoption of Regulation No. 60 of

2008 on Internal Control System Good Government Governance

toward achievement of Education Office of the City Government of

Bandung.

Analysis of Implementation ofthe Indonesian Government Regulation (Indra & Sendi)) POfie 99

1.3 Hypothesis

The research hypothesis is a hypothesis that was made or used in a

study. In this study, the research hypothesis is: "Presumably there is

significant influence of the Implementation of Internal Control System

for Achieving Good Governance against Government at the Education

Department Government of Bandung City."

2. Literatur Review

2.1 Internal Control

Haryono Jusup (200 I :252) states that "internal control is a process

that is influenced by the commissioners, management. and personnel of

other business units, designed to obtain reasonable assurance about

achieving objectives in the following matters: the reliability of financial

reporting, compliance with laws and regulations, effectiveness and

efficiency of operations. "

2.2 Regulation of the Government of the Republic of Indonesia

Number 60 Year 2008 About the Government Internal Control

System

Internal Control System is an integral process in the actions and



effective and efficient activities, reliability of financial reporting,

safeguard state assets, and compliance with regulations invitation.

Analysis oflmplementation ofthe IndonesianGovernment Regulation (lndra & Sendi)) Page 100

Internal Control System of Government (SPIP) is held by the

Internal Control System as a whole in the central government and local

governments.

Elements of Internal Control System in Government Regulation

refers to elements of Internal Control System which has been practiced

in environmental governance in various countries, including Control

Environment, Risk Assessment, Control Activities, Information and

Communication, and Monitoring.

2.3 Good Government Governance

Mardiasmo (2004: 18) is "good Government governance." Whi Ie

according to the World Bank defines good governance as the I

Government: A solid implementation of government development and

responsible in line with the principles of democracy and efficient

markets, avoiandce of allocation of investment funds, and the prevention

of corruption, both political and administrative, budgetary discipline and

carry out the creation oflegal and political framework for the growth of

business activity. "

2.4 COSO (the Committee ofthe Sponsoring Organizations)

The Committee of Sponsoring Organizations of The Treadway

Commission's establishment in 1985, which is an all iance of five

professional organizations such as:

I. Financial Executives International (FEI) 2. the American Accounting Association (AAA)

Analysis of Implementation ofthe Indonesian Government Regulation (Indra & Sendi)) Poge 101

3. the American Institute of Certified Public Accountants (AICPA) 4. the Institute of Internal Auditors (ITA) . 5. the Institute of Management Accountants (lMA) (formerly the

National Association ofAccountants).

The primary mission ofCeSe is to improve the quality of financial

reporting entity through business ethics, effective internal controls, and

corporate governance.

3. Research Methodology

3.1 Data Source

Sources of data from this research is the primary data, that is usually

a result of interviews with the Head of Education Department of

Bandung and in the form of questionnaires distributed to various

elementary schools and junior high schools in District Sukasari Bandung.

3.2 Data Collection Method

Data collection methods conducted in this study are:

I. Field Research

Research that is directly to the place of research with the purpose of

obtaining primary data. In this case, the primary data obtained

through:

a. Interview

That is the way of collecting data by conducting question and

answer directly to the object under study or to an intermediary

who knows the problems of the object being studied (Iqbal Hasan,

-,.- -Analysis a/Implementation ofthe Indonesian Government Regulation (lndra & Sendi)) 2

2002:17). In this study, the authors conducted interviews with the

Head of Education in Bandung.

b. Questionnaires

Ie the data collected by using questionnaires (questionnaire) or list

the contents of the object under study (population), (Iqbal Hasan,

2002: 17). The author distributed questionnaires to various

Elementary and Junior High School in Bandung State.: The

question raised is the form of closed questions (close-end

question), each response was measured based on the Likert scale

where X and Y variables in ordinal scale, with details as follows:

Strongly disagree : 1

Disagree 2

Do not know 3

Agree 4

Strongly agree: 5

c. Observations

That is the way of collecting data with waterfall and look directly

into the field (laboratory) against the object under study

(population), (Iqbal Hasan, 2002: 17).. The author observed

directly on the internal control system of government.

2. Library Research

le searching, studying and collecting the theory as well as supporting

materials for the writing of final report obtained by studying some

related literature and records obtained in college, previous research

and other sources to obtain theoretical data which will be used as

Analysis a/Implementation a/the Indonesian Government Regulation (lndra & Sendi)) Page 103

comparison in this discussion problem. In. addition, the authors also

obtained data through a variety of documents related to the

implementation of internal control systems of government in

Bandung City Education Department.

3.3 Analytical Framework and Research Methodology

3.3.1 Population

Population is a group of people, events or anything that has certain

characteristics. Sugiyono (2007:61) pointed out that "population is the

area of generalization: the object I subject that has certain qualities and

characteristics that set by the researchers to learn and then drawn

conclusions." In this study, researchers set the population, namely the

number of public elementary school in Bandung District Sukasari as

many as 24 schools and junior high schools in District Affairs Sukasari

Bandung as a classroom teacher schools with a total of239 people.

3.3.2 Sample

The sample is part of the outstanding characteristics drawn from the

population. Sugiyono (2007:62) states that "The sample is part of the

number and characteristics of this population." In this study, samples

were taken by simple random sampling method, namely random

sampling.

Analysis ofImplementation ofthe Indonesian Government Regulation (Indra & Sendi)) Page 104

3.3.3 Operational Variable Table 1

o'peratlOnaI V ana. ble

Variable Indicator Sub Indicator Measur e Scale

Analysis Tools

Internal I. Environmenta • Responsibility Ordinal Correlation, Control I Control · Organizational Simple System of Structure Regression, Governme · Management The nt (X) Control coefficient of

· Personnel determinatio 2. Risk policies and n,

assessment procedures Questionnair e.

· Control awareness

· Reconciliation 3. Control · Supervision

Activities (Sudden Inspection)

· Accountability 4. Information · Implementatio

and n of Policies Communicati and Procedures on · Implementatio

n Program

5. Monitoring · Monitoring

· Socialization

· Program distribution

· Shelter aspirations and grievances

Analysis of Implementation of/he Indonesian Government Regulation (Indra & Sendi)) Page 105

--

Achieving Good Governme nt Governanc e(Y)

I. Transparency

2. Accountabilit y

3. Efficiency and effectiveness

· Supervision activities

· Observation

· Performance monitoring

• Socialization Program

· Suitability Application program

• Appropriatene ss of program

· The procedures used are adequate

· Accountabil ity policy

· Conformity with the ability of staff duties, obligations and position

· Sanctions when violations occur

· Efficiency and effectiveness of management programs

· The impact of the program

Ordinal Correlation, Simple Regression, The coefficient of detenninatio n, Questionnair e.

Analysis a/Implementation of/he Indonesian Government Regula/ion (Indra & Sendij) Page 106

implementatio n . The effect of the program

4. Analysis

4.1 Implementation of Regulation No. 60 of 2008 On the Government Internal Control System (GICS)

During this reference implementation of Internal Control System in

government institutions is inherent supervision provided for in

Presidential Instruction no. 15 Year 1983 on Guidelines for Supervision

and Implementation of Presidential Instruction No. 1 Year 1989 on

Guidelines for Implementation of Embedded Control, which has been

enhanced through Ministerial Decree No. PAN. 30 of 1994 on the

instructions of the Implementation Monitoring Fitted updated with the

Minister of PAN Number. KEP/46/M.PAN/2004.

Control terminology in the rule disepaandkan Fitted with Control or

Internal Control Management. Embedded control elements referred to

are: organization, personnel, policies, plans, procedures, recordkeeping,

reporting, supervision and internal reviews. However, the results of

checks on government agencies by functional supervisory authorities,

both internal and external, during this show for the supervision of the

implementation is not optimal embedded among others, still there are

violations of discipline, the level of inadequate work performance, abuse

of power, leakage and waste of state finances, service to the community

that has not been satisfactory.

Analysis oflmplementation ofthe Indonesian Government Regulation (Indra & Sendil) Page 107

Based on this, the internal control systems improvements required

governments with the terms of success, which is realized with:

I. Conducive Environment Management Control which includes the Human Factors and Culture

2. Predicting the ability to anticipate risks 3. Control activities are adequate. 4. Effective Information and Communication 5. The existence of Monitoring, Evaluation, and Follow-up.

The terms mentioned above are components of internal control

systems that have become good practices referred to in Internal Control

Integrated Framework by The Committee of Sponsoring Organizations

of the Treadway Commission (COSO).

Meanwhile, public services provided by government agencies (the

Central, Provincial, District, Town and District) to the community is a

manifestation of the state apparatus functions as a public servant. In the

era of regional autonomy, the functions of public service to be one focus

of attention in improving the performance of local government agencies.

Therefore automatically a variety of public service facilities should be

brought closer to the community, so easily accessible by the public.

The Central Government issued a number of policies to improve the

performance of government institutions and the quality of public

services, among other things about the preparation of policies and

procedures Activity System, Government Performance Accountability

Compilation (Presidential Instruction No.7 Year 1999), and General

Guidelines Community Satisfaction Index Compilation Government

Agency Services Unit (SK Menpan No.KEP/25/M.PAN/2/2004). This

Analysis a/Implementation a/the Indonesian Government Regulation (Indra & Sendi)) Page 108

step is actually not new, because previous similar policy in the form of

government has been issued by the minister and Presidential Instruction

Decree (Presidential Instruction).

The policy turns out not automatically solve the problem, public

services by government agencies that have been bad bercitra,

cumbersome, slow and costly. This is related to the problem of how far

the various government regulations are disseminated among government

officials and citizens, and how the infrastructure of government, the

funds, facilities, technology, human resource competencies (HR), work

culture organizations prepared to support the implementation of various

regulations, so that performance public services can be measured and

evaluated its success. For example, fund management program Smart

Bandung, for example, the BOS can not be separated from the principal

role in the sense of how school principals manage the allocation of

funding for school operations. Fundamental aspect of management is

planning, in terms of financing is called budgeting. How financial

planning principals to plan activities and other supporting resources

become important.

In finance management, an important instrument is the preparation

of the Draft Budget and Finance School (RAPBS). School Budget

(budgeting) underlying the implementation of (accounting) and

evaluation (auditing) courses in a transparent, accountable and

democratic. Preparation of budgets and development budgets to consider

several factors, including: I) the rate of growth of learners; 2) inflation;

Analysis oflmplementation ofthe IndonesianGovernment Regulation (lndra & Sendi)) Page 109

3) program development and improvement; 4) the process of teaching

and learning.

Although the government has issued guidelines implementation

procedures Bandung Smart, initial observations showed a tendency to

have some management patterns Bandung Smart Program. This is

possible considering the variety of conditions and problems faced by the

school. Various problems faced by every-every school in Bandung

Intelligent running program due to several factors, including: I)

differences in the allocation of units related to financing priority scale; 2)

existing resources and funding support; 3) differences in the number of

learners; 4) a breakdown of the distribution of such funds; and 5) the

number of pieces and birolrasi-bureaucracy is not written into the school

that resulted in unmet needs.

The fact that happened in the field is that the distribution of the BOS

funds (the School Operational Assistance) which comes from the center

issued per quarter in the schools always accepted by the school in a

timely and smooth despite the fact that the funds received from the

school must have piece- discounted because of the many bureaucracies

that are not written. While the distribution of funds for BOS BOS city or

province always experience congestion and delays. This is evidenced by

the school has not been received by these funds in July 2010 until this

month when it should be the funds already received from the school in

early 20 I0 so that schools have to think of alternatives to meet the needs

of the schools because the schools need to walk. Such circumstances is

very membenani the school which at one party with limited funds should


continue to meet the needs of the schools while on the other hand the

pressures and insults-insults always come from the various parties.

From the events that occurred in the above can be known that there

are still practices of fraud due to lack of officials authorized to exercise

supervision and monitoring of the parties involved in distributing these

funds. In addition, the lack of provision of information and good

communications make misunderstandings between the government and

the organizers of funds (school) and the community. So many opinions

growing community with a variety of perceptions and understanding in

the community that invites debate.

Meanwhile, the school has to manage those funds as closely as

possible with an open, transparent and explain dipeprtanggungjawabkan

with income and expenditure in accorandce with guidelines from the

Ministry of Education. In any management, division of duties stipulated

by the rules set by the Ministry of Education. Thus avoiding the risk that

might occur.

In the creation of clean governance and the dignity to make a Just

and Democratic Indonesia government to give priority to the

implementation of internal control systems of government without the

bureaucracy that deviate in an effort to realize good governance, clean,

and the authoritative figure and reflected through bureaucratic behavior

more professional, accountable, efficient, and effective, and can provide

excellent service to the community.

The successful execution of internal control systems of government

will become a very important driving force in the successful -Analysis of Implementation ofthe Indonesian Government Regulation [lndra & Sendi)) Page 111

implementation of the overall national development. Therefore, the

Government should pay attention to the efforts undertaken in order to

achieve the government's system of internal control.

4.2 Role of Government Regulation No. 60 of 2008 on the Government Internal Control System (GICS) Toward Achieving Good Government Governance On Education Office Bandung

Implementation of activities in a Government Agency, from

planning, implementation, supervision, until the responsibility, should be

undertaken in an orderly, controlled, and efficient and effective. That

requires a system that can provide reasonable assurance that the

implementation of activities in a Government Agency can achieve its

objectives efficiently and effectively, to report the financial management

of the country as a reliable, secure state asset, and encourage compliance

with laws and regulations.

This system is known as the Internal Control System which in its

application must consider the sense of justice and decency as well as

considering the size, complexity, and nature of the duties and functions

of such government agencies.

Internal Control System is integral to the process that the actions and



effective and efficient, the reliability of financial reporting, safeguard

state assets, and compliance with regulations invitation.

Based on that idea, developed elements of Internal Control System

which serves as guidelines for implementation and benchmark testing of

Analysis ofImplementation ofthe Indonesian Government Regulation (lndro & Sendi)) Page 112

the effectiveness of the implementation of Internal Control System.

Development of Internal Control Systems elements will need to consider

cost-benefit aspects (cost and benefits), human resources, clarity of

criteria for measuring effectiveness, and developments in information

technology and be comprehensive.

Elements of Internal Control System in Government Regulation

refer to elements of Internal Control System which has been practiced in

environmental governance in various countries, including:

1. Environmental Control: a. Enforcement integrity and value ofaesthetics. b. Commitment to competence. c. Leadership that is conducive. d. Establishment of organizational structures that suit their

needs. e. Delegation of authority and responsibi Iity.

2. Risk assessment: a. Considering the purpose institution and source of the relevant

risks. b. Define control structures to handle the risk.

3. Control Activities: a. General control b. Control applications c. Physical Control d. Control logic

4. Information and communication: a. Provide and use means of communication, b. Managing, developing and updating information systems.

5. Monitoring: a. Separate evaluations for Government Agencies b. Audit c. Review

Analysis of Implementation ofthe Indonesian Government Regulation (Indra & Sendi)) Page 113

- -- -

4.3 Implications of the Implementation Regulation No. 60 of 2008 on the Government Internal Control System (GICS) Toward Achieving Good Government Governance On Education Office Bandung

In calculating the Spearman Rank correlation coefficient, the

processing of research data through questionnaires used SPSS for

windows version 16:00 (Statistic Program for Social Science.) The

results obtained are as follows:

Y =10,690+0,849X,

Table 2 Counting Result

Variable Coeficient Sig. regression

Constant 10.690 .033 Variable x .849 .000 Correlation (R): 0.833 R Square : 0.694 significant at the 0.05 level

Based on the results of calculations by the regression coefficients

can be withdrawn equation is Y '=: 10.69 + 0.849 X. This regression

equation indicates a positive effect of variable X to variable Y, seen

through the calculation of regression coefficients are marked with either

a positive. This means that any increase in government internal control

system variables for one, then the application of good governance,

government will increase (become more effective) of 0.849.

From the calculation ofthe coefficient of determination analysis, we

can see that the big variable X (the system of internal controls the

government) affects the variable Y (the application of good governance

and government) is approximately 69.39%. Total persesntase large

Analysis oflmplementation ofthe Indonesian Government Regulation (tndra & Sendij) Page 114

enough scale effects if taken at 100%, so it can be said that the

government's internal control system variable has a variable contribution

to the implementation of good governance and government.

From the calculation of hypothesis testing can be seen that the value

of t> ttable that is equal to 12.293> 2.000, we conclude that Ho is

rejected and Ha accepted. Thus we can conclude that hypothesis "might

be any significant impact from the implementation of the internal control

system of government in supporting the achievement of good

government governance; can be" acceptable ".

While based on the calculation of Spearman rank correlation

coefficient, then we can see that the big Implementation of Internal

Control System of the Government towards the achievement of Good

Government Governance in this study amounted to 0.833 which lies

between 0.80 to 1.00 so that it can be said to have a very good value

from taken the first scale. Therefore, internal control systems of

government have done a "very strong" support the implementation of

good governance in government in Bandung City Education Department.

After analyzing the results of the calculation technique and the results of

the analysis processing of responses to questionnaires had been

distributed to 70 respondents, there are several factors that may cause

this to happen is as follows:

1. The decision made by human beings who are often under pressure

with limited time and information so that it can happen that are not

appropriate decision making;

Analysis ofImplementation of the Indonesian Government Regulation (Indra & Sendi)) Page 115

2. Employees may not understand the instructions given so that the

resulting failure of the operation;

3. Leaders and top level management with the authority to ignore the

policy and established procedures; •

4. Collusion between employees can anticipate anything as good

internal controls;

5. Risk of failure and its impact should be compared with the benefits

of implementing systems of internal control.

6. Level of economic social ization of different communities.

7. Number of bureaucracy in your program delivery mechanisms

Intelligent Bandung.

5. Conclusions and Suggestions 5.1 Conclusions

Based on the results of research conducted at Bandung City

Education Department under the title "Analysis of Implementation of

Government Regulation Number 60 Year 2008 regarding the Internal

Control System of Government (SPIP) against the Government in

Achieving Good Governance Education Office Bandung", it can be

concluded as follows:

1. Implementation of Government Regulation Number 60 Year 2008

concerning the Government Internal Control System (SPIP) towards

Achieving Good Governance at the Department of Education

Government of Bandung ineffective and inefficient with the role of

these rules. This can be seen from the still aandya fraudulent

practices and traffic congestion and delays in distributing those of

Analysis ofImplementation ofthe Indonesian Government Regulation (Indra & Sendii) Page 116

you who are influenced by political factors, geograri and

bureaucracy.

2. Role of Government Regulation Number 60 Year 2008 concerning

the Government Internal Control System (SPIP) Achieving Good

Governance in the Education Department Government of Bandung

has a very large role. If the PP No. 60/2008 has been carried out

effectively and efficiently, then the government's performance will

be better because PP No. 60/2008 serves to supervise, regulate and

impose sanctions when violations occur.

3. Based on the calculation of regression coefficients can be drawn

through the equation Y' = 10.69 + 0.849 X. This regression equation

indicates a positive effect of variable X to variable Y, seen through

the calculation of regression coefficients are marked with either a

positive. And from the calculation of correlation coefficients

obtained value of 0.833, which can be said that the implementation

of internal control systems of government in supporting the

achievement of good government governance has the interpretation

of the relationship was "very strong". the hypothesis testing based

on the calculations can be seen that the value of t> ttable that is

equal to 12.293> 2.000. we conclude that Ho is rejected and Ha

accepted. Thus we can conclude that hypothesis "might be any

significant impact from the implementation of the internal control

system of government in supporting the achievement of good

governance, government can be" acceptable ".

Analysis ofImplementation ofthe Indonesian Government Regulation (lndra & Sendi)) Paqe 117

-- - - -

5.2 Suggestions

Based on the discussions and conclusions in this research, the

suggestions for the Department of Education, Bandung, that is:

I. Should be made explicit policy on sanctions for those who have

intentionally violated and fraud in the distribution of your programs

such Intelligent Bandung.

2. For the next researcher who will conduct similar research, should do

more specific research about the elements of internal control by

examining each individual governance indicators are at levels even

higher, so it could get the facts and new information that can provide

a new alternative that is more effective and efficient in achieving

good governance and government.

REFERENCES

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