TRANSFORMASI PENGENDALIAN MANAJEMEN PEMERINTAH :ANALISIS TENTANG SISTEM PENGENDALIAN INTERN PEMERINTAHPASCA REFORMASI
2014
The reformation process in the late 20th century has touched all aspects
of life of the nation, including government management control, which is a
prerequisite of good governance. However, the reformation process that ended
the 32 years-old New Order regime has not played smoothly with corruption,
collusion, and nepotism running rampant throughout the government
institutions at both central and regional levels. Public administration and
development are very low in terms of efficiency, effectiveness, and spending
prudence. Government performance is far from being optimal, which can easily
be witnessed from the ineffectual performance of the Government Internal
Supervisory Apparatus. In order to achieve good governance, it is not enough to
simply undertake a significant change or reform, a transformation is needed,
which will establish and rebuild the government management control system, in
particular, Government Intern Control System (SPIP).
The new public management, which is result-oriented, requires
transparency and accountability in the government sector. This effort requires
an understanding of the factors necessary to accelerate the transformation of
government management control. In previous researches on management
control, there are various independent variables that have not been utilize, both
independently nor simultaneously. This transformation is subject to
accountability factor through accountability policy, organization factor through
mission and goals as well as environment within the organization, and human
factor through ethical values upheld in the organization.
Through focus group discussions, in-depth interviews, as well as
statistical analysis of questionnaire responses, it can be concluded that
stakeholders perceive a positive correlation between the presence of these four
independent variables in accelerating transformation in the government
management control towards Good Governance in SPIP. Statistical analysis
can answer the question why transformation of government management
control is needed, which is to make significant and well-planned improvements
to achieve a comprehensive accountability.
Therefore, a well-planned change is needed that includes clarity in the
mission and goals of the organization, establishment of a conducive
environment within the organization, institutionalized ethical values upheld by
the organization, and implementation of a comprehensive control policy. These
four factors coupled with improvements in the Government Internal Supervisory
Apparatus will accelerate the desired attainment of good governance. This
research could provide a comprehensive feedback to the government on the
current performance of Government Internal Supervisory Apparatus.
Furthermore, through this research, factors required to optimize the
government internal control of the government are identified. Transformation of
the government management control is now an absolute necessity in order to
achieve good governance and attain a clean government.
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