Implementasi Kebijakan Sistem Pengendalian Intern Pemerintah (SPIP) dalam Perencanaan Anggaran pada Pengadilan Tinggi Medan

Abstract

This study aims to analyze the implementation of the Government Internal Control System (SPIP) policy in the budget planning process within the Medan High Court. The research results indicate that the implementation of SPIP in budget planning at the Medan High Court is at a good overall level. However, there are several aspects that still require improvement, such as communication, resources, and coordination between related work units. The research findings reveal that the communication aspect in the implementation of SPIP in budget planning has been running quite well, although there is still room for improvement in the clarity of information, communication intensity, and the reach of information delivery. Resources, especially human resources who have adequate competence and understanding of SPIP, are the main obstacle in the implementation of this policy in the budget planning process. Although the bureaucratic structure at the Medan High Court has generally supported the implementation of SPIP well, improvements are still needed in terms of coordination and synergy between related work units. This study provides recommendations to improve the quality and quantity of human resources involved in the implementation of SPIP, optimize communication channels and coordination between work units, improve standard operating procedures, and increase support and commitment from top leadership.