Analisis Implementasi Sistem Pengendalian Intern Pemerintah (SPIP) di Pemerintah Daerah Kabupaten Bantul
Ivander Sarmento Pereira, Rusdi Akbar, M.Sc., Ph.D., Ak., CA
2025 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan
Penelitian ini bertujuan mengkaji implementasi Sistem Pengendalian Intern Pemerintah (SPIP) di Pemerintah Daerah Kabupaten Bantul dalam rangka mendorong tata kelola yang baik menuju visi Indonesia Emas 2045. Meskipun SPIP dirancang sebagai alat strategis untuk menjamin akuntabilitas, hingga kini belum ada pemerintah daerah yang mencapai level maturitas tertinggi. Bantul sendiri masih berada di level 3 dan menghadapi berbagai kelemahan, termasuk menjadi yang terendah di DIY. Penelitian ini fokus pada bagaimana pekerjaan institusional dijalankan oleh aktor-aktor kunci serta hambatan utama yang dihadapi. Berbeda dari penelitian sebelumnya, penelitian ini menggunakan teori Institutional Work dan Socio-Technical untuk mengeksplorasi dinamika penciptaan, pemeliharaan, dan pendisrupsian institusi pengendalian internal serta keterkaitannya dengan peran aktor dan dukungan teknologi. Metode yang digunakan adalah studi kasus kualitatif dengan wawancara semi-terstruktur dan dokumentasi, serta dianalisis melalui pendekatan data tekstual yang didukung triangulasi sumber dan teknik, member checking, analisis thick description, dan buku kode untuk memastikan vailiditas dan reliabilitas penelitian. Penelitian ini menemukan bahwa implementasi SPIP di Pemerintah Daerah Kabupaten Bantul berlangsung melalui tiga bentuk pekerjaan institusional yang mencerminkan dinamika kompleks antara struktur, aktor, dan persepsi, yaitu penciptaan melalui regulasi, dukungan politik, dan penguatan identitas kelembagaan; pemeliharaan melalui pembiasaan praktik serta narasi kepatuhan; dan pendisrupsian yang muncul akibat minimnya insentif, lemahnya komitmen, serta resistensi aktor terhadap SPIP yang dianggap membebani pegawai dan tumpang tindih dengan sistem lain. Hambatan dalam implementasi juga bersifat teknis, administratif, dan berkaitan dengan kapasitas kerja, yang menunjukkan bahwa kegagalan pelaksanaan tidak semata-mata disebabkan oleh kelemahan sistem formal, tetapi juga oleh persepsi negatif dan ketidakpahaman terhadap nilai penting SPIP. Penelitian menyimpulkan bahwa keberhasilan SPIP bergantung pada keterlibatan aktor serta keseimbangan antara aspek sosial dan teknis. Temuan ini memperluas penerapan teori Institutional Work dan Socio-Technical dalam konteks sektor publik Indonesia. Keterbatasan studi ini terletak pada cakupan partisipan yang terbatas dan wawancara yang belum mendalam, sehingga disarankan studi lanjutan melibatkan lebih banyak aktor kunci.
This study aimed
to investigate the implementation of the Government Internal Control System
(SPIP) within the Bantul Regency Government as a strategic endeavor to foster
good governance in pursuit of the Golden Indonesia 2045 vision. Despite its
design as a mechanism to ensure institutional accountability, SPIP has yet to
achieve its intended maturity across local governments. Bantul Regency, in
particular, remained at maturity level 3 and exhibited several deficiencies,
ranking lowest among districts in the Special Region of Yogyakarta (DIY). This
research primarily focused on how institutional work was enacted by key actors
and the principal challenges that impeded effective implementation. This
research explored the dynamics of internal control institution creation,
maintenance, and disruption, along with their interplay with actor roles and
technological support, using Institutional Work and Socio-Technical Systems
theories, a distinct approach from prior
studies. A qualitative case study
approach was adopted, utilizing semi-structured interviews and document
analysis. The data were analyzed through a textual data approach, supported by
source and technique triangulation, member checking, thick description analysis,
and the use of a codebook to ensure the validity and reliability of this
research. This study found that the implementation of SPIP within the Bantul
Regency Government unfolded through three forms of institutional work,
reflecting the complex dynamics among structure, actors, and perceptions. These
included: (1) creation, driven by regulatory frameworks, political support, and
the reinforcement of institutional identity; (2) maintenance, manifested
through the routinization of practices and the construction of
compliance-oriented narratives; and (3) disruption, which emerged due to
limited incentives, weak commitment, and resistance from actors who perceived
SPIP as burdensome and overlapping with other systems. The implementation was
also hindered by technical, administrative, and capacity-related challenges,
indicating that the failure of execution was not solely attributable to
weaknesses in the formal system, but also to negative perceptions and a lack of
understanding regarding the fundamental value of SPIP. This study concluded
that the effectiveness of SPIP was contingent upon the active engagement of
institutional actors and the capacity to harmonize social and technical elements.
These findings contribute to the broader theoretical development of
Institutional Work and Socio-Technical perspectives within Indonesia’s public
governance context. The study’s limitations include a restricted participant
scope and limited interview depth, thus warranting further research involving a
wider range of key actors.
Kata Kunci : pengendalian internal, sistem pengendalian internal, SPIP, teori Institutional Work, teori socio-technical
