Analysis of Transparency, Accountability, and Government Intern Control Systems (SPIP) in Financial Management in Purwantoro Subdistrict, Malang City

Abstract

This study aims to analyze the implementation of transparency, accountability, and the Government Internal Control System (SPIP) in financial management at Purwantoro Urban Village, Malang City, as well as to identify the challenges encountered in its implementation. This study employed a qualitative method with a descriptive approach. Data were collected through interviews, observations, documentation, and open-ended questionnaires administered to informants involved in the financial management of the urban village. Data were analyzed using the Miles and Huberman interactive model, which consists of data reduction, data display, and conclusion drawing, while data trustworthiness was ensured through source, technique, and time triangulation. The findings indicate that transparency in financial management at Purwantoro Urban Village has been implemented through the Development Planning Forum (Musyawarah Perencanaan Pembangunan or Musrenbang), coordination meetings, information boards, the official website, social media platforms, and community participation involving Neighborhood Associations (RT), Community Associations (RW), the Village Community Empowerment Institution (LPMK), and Community Groups (Kelompok Masyarakat or Pokmas). Accountability has been implemented through the assignment of duties in accordance with official roles and responsibilities, the preparation of Accountability Reports (Surat Pertanggungjawaban or SPJ) supported by transaction evidence, and supervision by the relevant authorities. The implementation of the Government Internal Control System (SPIP) has also been carried out through the application of its five components, namely the control environment, risk assessment, control activities, information and communication, and monitoring, to support financial management. However, several challenges remain, including organizational structure information on the official website that has not been updated in accordance with the latest Decree, incomplete supporting transaction documents for several activities, and technical constraints related to the use of the financial management application. Overall, the implementation of transparency, accountability, and the Government Internal Control System (SPIP) at Purwantoro Urban Village has supported financial management practices that are consistent with the principles of good governance.