SKRIPSI DIGITAL
Analisis Implementasi Sistem Pengendalian Intern Pemerintah Pada Dinas Pendidikan dan Kebudayaan Provinsi Jawa Tengah = Analysis Of The Implementation Of The Government Internal Control System At The Education Anf Culture Office Of Central Java Province
Yulia Putri Wardani, “Analysis Of The Implementation Of The Government Internal Control System
at The Education And Culture Office Of Central Java Province” Thesis, Accounting Department,
Politeknik Negeri Semarang, under the guidance of Dra. Tutik Dwi Karyanti, M.Si.Akt. and Drs.
Toni Hartono, M.Pd. July 2025, number of pages 129.
The effective implementation of the Government Internal Control System is crucial
for promoting good governance and preventing irregularities in public institutions.
However, many local government agencies, including the Central Java Provincial
Education and Culture Office, still face challenges in applying SPIP principles
consistently. This research analyzes SPIP implementation at the Office, in line with
Government Regulation No. 60 of 2008, which aims to ensure effective, efficient,
transparent, and accountable governance. Using a qualitative descriptive approach,
data were gathered through interviews, observations, and documentation, focusing
on five SPIP elements: control environment, risk assessment, control activities,
information and communication, and monitoring. The results indicate an
“Effective” implementation level, with a score of 81.81% and maturity level 3
(Defined). Nonetheless, risk assessment and monitoring require improvement due
to the lack of formal risk management, outdated SOPs, limited structured
monitoring, and insufficient HR and IT support. Recommendations include
strengthening APIP, formalizing risk management, updating SOPs, and enhancing
staff capacity to improve SPIP performance.
Keywords: SPIP, Internal Control System, Public Sector Governance, Risk
Management, Government Regulation No. 60 of 2008, Central
Java Education Office, APIP, Control Effectivenes
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah