PERAN PENGENDALIAN INTERNAL PEMERINTAH DALAM MEWUJUDKAN GOOD GOVERNANCE: A SYSTEMATIC LITERATURE REVIEW

Public trust is a key objective in building support and stability for the government system that implements all public policies. However, the most common problem is the gap between what is formulated and what is implemented, which is far from the expectations of the community. Such incidents occur due to misconduct by internal parties and the neglect of one of the functions of management that should be a tool for achieving organizational effectiveness, namely control. The main actor (the government) has an important role in driving the life of society but chooses to ignore all components of the internal control system regulated in PP No. 06 of 2008, which was successfully adapted from the COSO framework, thereby affecting governance. This method uses a systematic literature review with a descriptive qualitative type with the aim of collecting scientific articles from various journal databases to determine the effectiveness of SPIP and Good Governance. The results show that the implementation of internal control systems greatly affects all elements of good governance and decreases public trust because the public is not involved in all policy-making decisions. All public institutions need to take action against irregularities by enforcing internal control systems for all employees, especially risk management, and ensuring that organizational activities comply with laws and regulations. The results of this study provide insight into the correlation between the government's internal control system and good governance. This study only focuses on control management in the public sector, so further research is needed on the management functions of planning, management, implementation, and evaluation that can bring about good governance.