The present paper has the objective to analyze the commitment of the regional heads in the effectiveness of Government Internal Control System (SPIP) implementation as mandated in Government Regulation No. 60 of 2008. Qualitative methods were used in this research with case study approach. The data collection was conducted through in-depth interviews to some officials in Tegal City and Tegal Regency Governments which became research locus. In addition, literature studies were also conducted to the legislation, reports and other relevant information to the research topic. This research is based on Grindle's policy implementation theory (1980). The results demonstrate that the low commitment of regional heads to implement SPIP policy results in low SPIP maturity level in both regions. Therefore, it indicates the ineffectiveness of SPIP implementation. It is caused by the low understanding of policy substance and integrity factor. It thereby needs efforts to socialize SPIP policy to all employees, starting from enrollment stage to the highest career ladder in government bureaucracy. To overcome integrity problem, the authority for staff coaching should be revoked, from political officials to the highest bureaucrat officials; and it should be accompanied by the relationship mechanism between SPIP implementation and the amount of the institution's budget.
|Journal||International Journal of Management and Administrative Sciences (IJMAS)|
|Publication status||Published - 1 Dec 2017|
- Commitment, internal control, policy implementation, effectiveness, maturity