Government Regulation number 60/2008 concerning the Government Internal Control System (SPIP) requires every Government agency, both Central Government agencies and Regional Government agencies, to control the implementation of government activities based on the internal control system as stipulated in the government regulation.

The implementation of SPIP is intended to provide guidance in controlling the implementation of government activities from planning, implementation, supervision, to accountability, so that they can be carried out in an orderly, controlled, effective, and efficient manner. To achieve organizational goals and objectives and to realize good governance, the implementation of the Government Internal Control System is a shared responsibility, not only in the smallest work unit but also up to each individual level.

Based on the Regulation of the Minister of Transportation number PM 25/2018 concerning Procedures for Implementing the Government Internal Control System within the Ministry of Transportation, the scope of SPIP implementation includes steps that must be taken in implementing an assessment of the effectiveness of the control environment, risk identification, risk analysis, designing a plan to improve control activities, information and communication improvement plans and monitoring improvement plans.

Furthermore, the SPIP organizer in each work unit is responsible for compiling, recording, and submitting SPIP implementation reports to the relevant Echelon I work unit. The annual SPIP implementation report should include an implementation plan for all SPIP elements, including the control environment, risk assessment, control activities, information and communication, and monitoring of internal control, within a one-year period.

The implementation of SPIP within the Secretariat of the Directorate General of Railways serves as an early warning system that leaders and employees can utilize to detect and prevent risks that may hinder the process of achieving goals. It also serves to minimize risks and reduce their impact, enabling the organization to achieve its goals effectively and efficiently.

The purpose of preparing the SPIP implementation report of the Secretariat of the Directorate General of Railways includes:

1.     Risk assessment in implementing programs / activities in the work unit of the Secretariat of the Directorate General of Railways including procedures for controlling the risks identified;
2.     The accessibility of information in case there are difficulties in achieving the targets and objectives of the activity so that efforts can be made to solve the problem so that the results achieved can be optimized;
3.     Acceleration of more effective and efficient internal supervision within the Secretariat of the Directorate General of Railways to ensure that activities are carried out in compliance with applicable regulations, and achieve the targets and objectives of the activity with transparency and accountability.

Implementation of bureaucratic reform realization within the Secretariat of the Directorate General of Railways.

The implementation of SPIP within the Secretariat of the Directorate General of Railways refers to the Minister of Transportation Regulation number PM 25/2018 concerning Procedures for Implementing the Government Internal Control System within the Ministry of Transportation, with SPIP implementation outputs including:

1.     List of weaknesses in the work unit control environment;
2.     Risk assessment includes risk identification and risk analysis;
3.     The control action plan includes control activities, information and communication, and internal control monitoring;
4.     Monitoring of control action plans that have been implemented during the current year.

The list of weaknesses in the control environment of the Secretariat of the Directorate General of Railways has been compiled based on the results of filling out the Control Environment Evaluation (CEE) Survey questionnaire where control weaknesses are obtained in the Integrity Enforcement and Ethical Values and HR Development Policies sub-elements.

The Directorate General of Railways has conducted a self-assessment of all work units including the Secretariat of the Directorate General of Railways and submitted for quality assurance by APIP / ITG of the Ministry of Transportation as many as 7 work units, namely 5 echelon II units (Setditjen, Directorate of LLAKA, Directorate of Infrastructure, Directorate of Facilities, Directorate of Safety) and 2 echelon III / UPT units (West Java Railway Engineering Center and Railway Testing Center) with the results obtained SPIP maturity level value of 3.578 (defined). With the characteristics of this SPIP maturity level, it shows that the organization has been able to define its performance well and the strategy for achieving its performance is relevant and integrated, and controls have been implemented but have not been effective for many improvements in the future.