TRANSFORMASI PENGENDALIAN MANAJEMEN PEMERINTAH :ANALISIS TENTANG SISTEM PENGENDALIAN INTERN PEMERINTAHPASCA REFORMASI

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.