?url_ver=Z39.88-2004&rft_id=1946021011&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=FAKTOR-FAKTOR+PENYEBAB+TURUNNYA+PERSENTASE+LAPORAN+SISTEM+PENGENDALIAN+INTERN+PEMERINTAH+++++++++++%0D%0A(Studi+pada+Komisi+Pemilihan+Umum+Provinsi+Lampung+Tahun+2022)++++++++++++++++++++++++&rft.creator=ADELIA+CLARISA+FERIYANTI+%2C+1946021011&rft.subject=320+Ilmu+politik+(politik+dan+pemerintahan)&rft.description=ABSTRAK%0D%0A%0D%0A%0D%0A%0D%0A%0D%0AFAKTOR-FAKTOR+PENYEBAB+TURUNNYA+PERSENTASE+LAPORAN+SISTEM+PENGENDALIAN+INTERN+PEMERINTAH%0D%0A(Studi+pada+Komisi+Pemilihan+Umum+Provinsi+Lampung+Tahun+2022)%0D%0A%0D%0A%0D%0A%0D%0AOleh%0D%0A%0D%0A%0D%0AADELIA+CLARISA+FERIYANTI%0D%0A%0D%0A%0D%0A%0D%0APenelitian++ini++bertujuan++untuk++mengetahui++dan++memahami++faktor++penghambat+yang++dihadapi++oleh++KPU++Provinsi++Lampung++dalam++penyelenggaraan++SPIP+sehingga+bisa+merumuskan+upaya+yang+perlu+dilakukan+oleh+pengambil+kebijakan+agar+penyelenggaraan+SPIP+berjalan+dengan+baik.+Penelitian+ini+menggunakan+unsur-unsur+SPIP+berdasarkan+PP+Nomor+60+Tahun+2008+yang+merupakan+adopsi+dari+konsep+pengendalian+intern+COSO+dimana+terdapat+5+unsur+dan+13+sub+unsur+dari+SPIP+yang+menanamkan+prinsip-prinsip+Good+Governance+yakni+kewajaran%2C+transparansi%2C+akuntabilitas%2C+tanggung+jawab+dan+kemandirian.+Penelitian+ini+merupakan++penelitian++deskriptif++dengan++pendekatan++kualitatif.++Teknik+pengumpulan+data+yang+dilakukan+dalam+penelitian+ini+adalah+pengamatan%2C+wawancara%2C+dan+dokumentasi.+Hasil+penelitian+ini+menunjukan+bahwa+penyelenggaraan+SPIP+pada+KPU+Provinsi+Lampung+belum+optimal.+Dari+5+unsur+SPIP+yang+telah+dilaksanakan%2C+satu+unsur+penyelenggaraannya+terlaksanakan+dengan+optimal+yaitu+unsur+lingkungan+pengendalian%2C+dan+empat+unsur+SPIP+lainnya+yaitu+penilaian+risiko%2C+kegiatan+pengendalian%2C+informasi+dan+komunikasi%2C+serta+pemantauan+pengendalian+internal%2C+penyelenggaraannya+terlaksana+tetapi+belum+secara+optimal.+Sedangkan+untuk+hambatan+pada+pelaksanaan+SPIP+di+KPU+Provinsi+Lampung+terdapat+pada+SDM-nya+bahwa+para+staff+dan+pemimpin+di+KPU+Provinsi+Lampung+belum+++menjalankan+kegiatan+SPIP+ini+dengan+optimal+karena+masih+kurangnya+personil+yang+diberi+tanggung+jawab+terhadap+pelaporan+SPIP+ini.+Kebijakan+perbaikan+penyelenggaraan+SPIP+diperlukan+mengingat+penerapan+SPIP+di+lingkungan+KPU+Provinsi+Lampung+sangat+erat+hubungannya+dengan+Good+Governance+yang+bertujuan+untuk+mewujudkan+tata+kelola+pemerintahan+yang+tertib%2C+efektif%2C+efisien%2C+akuntabel%2C+dan+transparan.%0D%0A%0D%0AKata+kunci%3A+SPIP%2C+KPU%2C+Kartu+Kendali+%0D%0A%0D%0AABSTRACT%0D%0A%0D%0A%0D%0AFACTORS+CAUSING+THE+DECREASE+PERCENTAGE+OF+GOVERNMENT+INTERNAL+CONTROL+SYSTEM+REPORTS%0D%0A(Study+at+the+Province+Lampung+Election+Commission+year+2022)%0D%0A%0D%0A%0D%0A%0D%0ABy%0D%0A%0D%0A%0D%0AADELIA+CLARISA+FERIYANTI%0D%0A%0D%0A%0D%0A%0D%0AThis+study+aims+to+know+and+to+understand+the+inhibiting+factors+faced+by+the+The+General+Elections+Commission+(KPU)+Lampung+Province+in+implementing+the+Government+Internal+Control+System+(SPIP)+so+that+the+policy+makers+can+formulate+the+efforts+that+need+to+be+made+so+that+the+implementation+of+the+Government++Internal++Control++System++(SPIP)+runs++well.++++The+adoption++of++the+COSO+internal+control+concept+where+there+are+5+elements+and+13+sub+elements+of+the+(SPIP)+that+instill+the+principles+of+Good+Governance+namely+fairness%2C+transparency%2C+accountability%2C+responsibility+and+independence.+This+research+was+a+descriptive+study+with+a+qualitative+approach.+The+data+collection+techniques+which+were+carried+out+in+this+study+were+observation%2C+interviews%2C+and+documentation.+The+results+of+this+study+show+that+the+implementation+of+the+(SPIP)+at+the+General+Elections+Commission+(KPU)+Lampung+Province++has+not+been+optimal.++From+the+5+elements+of+the+(SPIP)+that+have+been+implemented%2C+one+element+of+implementation+was+optimally+implemented%2C+namely+the+element+of+control+environment%2C+and+the+other+four+elements+of+SPIP%2C+namely+risk+assessment%2C+control+activities%2C+information+and+communication%2C+and+monitoring+of+internal+control%2C+implementation+has+been+implemented+but+not+optimal.+Whereas+the+obstacles++to++the++implementation++of++the++(SPIP)++at++the++General++Elections+Commission+(KPU)+Lampung+Province+was+in+its+Human+Resources+(HR)%2C+that+the+staff+and+leaders+at+the+General+Elections+Commission+(KPU)+Lampung+Province+have+not+carried+out+this+the+(SPIP)+activity+optimally+because+there+was+still+a+lack+of+personnel+who+were+given+responsibility+for+reporting+this+the+(SPIP).+The+policy+to+improve+the+implementation+of+the+the+Government+Internal+Control+System+(SPIP)+is+needed+considering+that+the+implementation+of+the+the+(SPIP)+within+the+Lampung+Provincial+the+General+Elections+Commission+(KPU)+is+very+closely+related+to+Good+Governance+which+aims+to+create+governance+that+is+orderly%2C+effective%2C+efficient%2C+accountable+and+transparent.%0D%0A%0D%0AKey%3A+SPIP%2C+KPU%2C+Control+Card%0D%0A&rft.publisher=ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2023-04-11&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71728%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71728%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F71728%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ADELIA+CLARISA+FERIYANTI+%2C+1946021011++(2023)+FAKTOR-FAKTOR+PENYEBAB+TURUNNYA+PERSENTASE+LAPORAN+SISTEM+PENGENDALIAN+INTERN+PEMERINTAH+(Studi+pada+Komisi+Pemilihan+Umum+Provinsi+Lampung+Tahun+2022).++ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F71728%2F