Bogor – Government agencies in the modern era are required to develop their institutional work systems towards good governance. Since the issuance of Law Number 1 of 2004 concerning the State Treasury, government administrators have begun to be open with a management pattern based on an internal control system. A few years later, this legal instrument was strengthened by the issuance of Government Regulation Number 60 of 2008 concerning the Government's Internal Control System. In the current era, SPIP management will be more oriented towards understanding the state civil apparatus.

Since several years the Government Internal Control System (SPIP) has been implemented in Ministries/Institutions and Regional Governments, all government agencies have begun implementing it in the work processes carried out. Meanwhile, early 2023 is an opportunity to evaluate the implementation of the 2022 SPIP within the Directorate General of Railways, Ministry of Transportation of the Republic of Indonesia. The Railway Maintenance Center did not miss this opportunity by attending the 2023 SPIP and Risk Management Coordination Meeting agenda in Bogor, West Java, on Tuesday (14/02/2023).

In addition to evaluating the implementation of the 2022 SPIP, the agenda also discussed plans to carry out the 2023 SPIP maturity assessment.

The 2022 SPIP Evaluation was presented by the Financial and Development Supervisory Agency (BPKP) in front of the Coordination Meeting participants which were attended by representatives of all UPTs/Balais within the Directorate General of Railways. From the data presented, there is a correction number from the evaluation results carried out by the BPKP on the results of the Self-Assessment and Quality Assurance results from the measurement results by the Ministry of Transportation team. There is at least a difference of 0.1 points.

Even though the value being evaluated is the result of SPIP management at the Ministry/Agency level for the Ministry of Transportation, this can provide an overview of the level of SPIP implementation at the Echelon 1 level, in this case the Directorate General of Railways and the Work Units within it, including the Railway Care Center. This was disclosed by Bambang Kusdinarso, Associate Auditor for the Supervision Directorate for Spatial Infrastructure and Transportation, the Financial and Development Supervisory Agency.

"This is the result of the Ministry of Transportation's 2022 SPIP evaluation, the results for Echelon 1 are on average the same, so that in general it can describe the implementation of work unit SPIP under the Ministry of Transportation," explained Bambang.

Evaluation is carried out by BPKP on the elements of SPIP implementation, including elements of Implementation of Objectives, Structure and Process, Achievement of SPIP Objectives, then these three elements become a set of SPIP maturity values. Apart from that, the MRI score (Risk Management Implementation Index), the IEPK score (Effective Index for Corruption Prevention), and also the APIP (Government Internal Supervisory Apparatus) Capability value.

Value correction occurs in the Structure and Process elements that affect the SPIP maturity value and the MRI value. The Area of ​​Improvement (AOI) from the results of the BPKP evaluation on this element was explained in detail by the BPKP, and in general it was caused by the factor of a reduction in the score from the review of implementation practices in the field, and a decrease in the score of the Risk Analysis sub-element at the K/L level of the Ministry of Transportation.

In the Risk Analysis sub-element, there is one step forward that has been taken by the Directorate General of Railways, namely the existence of a special guideline for risk management signed by the Director General of Railways. While other corrections related to risk, are regarding the recording of work processes carried out, which actually has been carried out in work implementation practices, but has not been recorded administratively.

The Railway Care Center as a government agency has also prepared an SPIP maturity assessment toolkit for 2023. Apart from following up on the instructions of the Directorate General of Railways, the assessment is also expected to provide insight into the development of SPIP within the Balai's internal environment.

Several things are the first steps for preparing for the SPIP maturity assessment, the Central Office has established a Task Force Decree (Task Unit) for the Implementation of the Government Internal Control System (SPIP) within the Railway Maintenance Center and the Decree for the Maturity Self Assessment Team for Implementation of the Integrated Government Internal Control System within the Railway Maintenance Center , which was signed by the Head of the Railway Care Center as of February 2, 2023.

Meanwhile, the finalization of the risk assessment report has also been carried out and submitted for approval by the Head of the Railway Maintenance Center, and in parallel an analysis of the results of the compilation of the CEE (Control Environment Evaluation) survey questionnaires that have been filled out by internal respondents to the Railway Maintenance Office, the results of which will later provide a portrait of weaknesses SPIP implementation practices that have been carried out. Some of these weak points will then be followed up with corrective action plans to strengthen these components.

The output of this series of processes is in the form of an SPIP Implementation Report in accordance with Minister of Transportation Regulation Number 25 of 2018 concerning Procedures for Implementing Government Internal Control Systems within the Ministry of Transportation. The report contains an overview of the work unit control environment including aspects of man, money, materials, methods and machines. Then there is the element of risk assessment, starting from risk identification, risk analysis and control action plans. Child risk identification and analysis provides risk map data or a risk ranking list, while the control plan contains controls for plans to improve control activities, improve communication and information, and to improve the monitoring process.

Like the principle of continuous improvement in SPIP management, all work processes are evaluated periodically per performance indicator in one infinite loop. Likewise with the approach taken to implement SPIP in institutions. Every year there will be a new approach to adjust the actual situation according to the needs of the institution on the current timeline.

Now, the direction of implementing the integrated SPIP in 2023 will place more emphasis on employee understanding in the Independent Work Unit, as explained by Nugraha Setyawidaputra, BPKP Auditor who was also a resource person in preparing for the management of the 2023 SPIP, "now the integrated SPIP emphasizes understanding of employees or task implementers in work units" , said Nugraha. He further disclosed, there are many tools that can be used, the first layer remains in the document tool.

Furthermore, the assessment team can conduct observations and interviews. percent violation rate. Then it is followed by interviews about the understanding of employees regarding these provisions, there are regulations on an employee code of ethics, when interviewed some do not know, that can be included in the assessment element, "explained Nugraha.

So that the implementation of SPIP in government agencies focuses more on conditions for the understanding of employees/actors who carry out institutional tasks, because internal control is inherent in the perpetrators, not only as written in black and white (written guidelines/policies), but further, the extent to which it can be understood until it is implemented in the field.

Through the same forum, Nugraha explained the integrated SPIP implementation maturity assessment framework, to refresh and equalize the perceptions of the SPIP maturity assessment team in the work unit/hall.

Implementation of SPIP in the government's internal control environment begins with the cycle when Ministries/Agencies develop organizational goals, which then come to determining the four objectives of SPIP. After monitoring the results of work, a new control environment is formed, from this new environment it becomes the existing control environment, which will then be upgraded again through monitoring activities, and back to the review process again, and so on will be an endless cycle. If the cycle has been running consistently, then the purpose of internal control has been running optimally, any problems that occur will be resolved and will not drag on, because there are already all control and handling mechanisms in place.

Among these control processes, the Goal Setting portion gets the most weight among the others, namely 40% (to note the Structure and Process, and Goal Achievement portion each has a weight of 30%). The weight shows how successful the implementation of the program will depend on the planning that is prepared, if the planning is not good, it will affect the achievement of the results later.

For this reason, the Goal Setting process must be carried out carefully, paying attention to risk factors that have the potential to disrupt operational work processes later. Setting goals needs to take into account the quality of performance targets in a specific but measurable manner, the point is to set good quality targets, good indicators and good targets, with these indicators being achieveable, rational to achieve, but not necessarily stagnant, and also still have to be able to improve institutional performance.

Discussion of the Coordination Meeting was held by the Planning Section of the Directorate General of Railways, attended by representatives of work unit/Balai employees under the Directorate General of Railways. The total participants involved in the discussion reached no less than 50 participants who were involved in the management and assessment of SPIP maturity. (yogo)