Open AccessBuilt the Effective Internal Control System in Local Governments of Developing Countries : A Case Study on Tegal City
Author(s) -
Arief Hadianto,
Roy Valiant Salomo,
M.Si. Samsu Rizal Panggabean
Publication year - 2018
Publication title -
international journal of engineering and technology
Language(s) - English
Resource type - Journals
ISSN - 2227-524X
DOI - 10.14419/ijet.v7i2.29.14296
Subject(s) - general partnership , control (management) , local government , order (exchange) , harmonization , government (linguistics) , business , public policy , policy analysis , public administration , process management , public relations , political science , economics , management , economic growth , finance , linguistics , philosophy , physics , acoustics
The purpose of this paper is to formulate the recommendation to reconstruction the Internal Control Policy in order to embody the Government Internal Control System, a specifically local government in Indonesia that is more effective. The research is using the qualitative method based on literature review and depth interview with a relevant source, including the top management of Tegal City and policy expertise as well. A policy analysis and Grindle theory are used to investigate the factors that contribute to the implementation of Government Regulation Number 60/2008 in uneffective Tegal City. The result shows that the reward and punishment in the policy is certainly needed, a derivative policy as an instrument to operate the must be applied policy, the rules regarding the local government officials should be revised, a professionalism strengthening and an independency of monitoring officials, the coordination and collaboration between local government to build a harmonization partnership in order to implement the policy that has to be improved, a dissemination policy and the integration of the internal control system report into a budgeting system and organization cultural development to create the better control environment in order heading to an effective internal control system.