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Sri Yulianti Mozin; Alfiyah Agussalim; Nur Rizka Ahen; Marvinesya Tobuto; Sarlin Idris +3 more

Kajian Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the role of organizational communication in improving organizational performance using a systematic literature review approach with a descriptive qualitative method. The data were obtained from various relevant scientific literature sources, including national journals and academic articles discussing organizational communication and performance. The results indicate that organizational communication plays a significant role in enhancing performance through effective vertical and horizontal communication patterns, clarity of information flow, and improved work coordination. In addition, organizational communication contributes to building harmonious working relationships, increasing motivation, and strengthening organizational commitment. Leadership plays a crucial role in managing communication effectiveness within the organization. However, communication effectiveness is also influenced by supporting and inhibiting factors, such as work environment, communication skills, and differences in individual perceptions. Therefore, organizations need to manage communication strategically to achieve optimal performance. This study provides theoretical contributions to the development of organizational communication studies and practical implications for organizations in improving communication effectiveness.

Sri Yulianti Mozin; Alfiyah Agussalim; Resti Uda’a; Juljia Aulia Dodi; Alirman Totamu +2 more

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bureaucratic rigidity is a form of public administration pathology that remains a serious problem in Indonesian governance. The bureaucracy's rigid, hierarchical nature, slow decision-making, and resistance to change are major obstacles to the government's digital transformation process. Amidst the demands of the digital era, which prioritizes speed, transparency, and efficiency, an unadaptive bureaucracy actually slows down innovation in public services and erodes public trust in the government. This study aims to analyze bureaucratic rigidity as a disease in public administration and its impact on the implementation of digital transformation in Indonesia. The method used is a qualitative approach with a literature review. The results indicate that bureaucratic rigidity is caused by a conservative organizational culture, complicated regulations, and low human resource capacity to adapt to technology. Furthermore, a lack of system integration and weak transformational leadership exacerbate these conditions. Digital transformation is not merely a technological issue, but a paradigm shift in governance. Therefore, comprehensive bureaucratic reform is needed, including simplifying procedures, strengthening the digital competency of civil servants, and shifting the work culture to be more flexible and innovative. Thus, an adaptive and responsive bureaucracy can be realized as the foundation of an effective digital government that is oriented towards public services.

Eli Susanti; Khomsahrial Romli; M. Mawardi J; Sri Ilham Nasution

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The implementation of local democracy in Indonesia faces challenges when the electoral and procedural mechanisms regulated in modern village administration are not fully in line with the socio-cultural traditions of indigenous communities. Many villages still strongly uphold the values, norms, and authority of traditional institutions that have historically regulated communal life, including in terms of leadership legitimacy. Tension between formal democracy and customary values arises when the village political process is perceived as not reflecting the cultural identity of the community. This situation creates a need to understand how the integration of customary institutions can strengthen the legitimacy of village leaders in the local democratic system. This study uses a literature review method with a content analysis approach because the study focuses on the concept of the role of customary institutions in strengthening local democracy and the legitimacy of village leadership. This method allows researchers to explore theories and compare previous findings to form a systematic understanding. The research data comes from 19 secondary sources in the form of scientific books and journal articles published between 2016 and 2025 that are relevant to the themes of customs, village governance, community participation, and local leadership. The search was conducted using the Publish or Perish application with purposive sampling techniques to select sources directly related to the main research issue. This study concludes that the integration of traditional institutions into local democracy produces a model of village leadership that is legally strong and culturally rooted. This integration provides a basis for strengthening local democracy based on cultural wisdom, thereby supporting village development.

Rendi A. Saleh; Fenti Prihatini Dance Tui; Yacob Noho Nani

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Based on the analysis, (1) the support aspect has been implemented effectively, as evidenced by strong leadership commitment, policy support, the availability of facilities and infrastructure, adequate budget allocation, and solid inter-agency coordination, although technical constraints such as network disruptions remain. Further, (2) the capacity aspect is categorized as relatively adequate, reflected in the readiness of human resources, the availability of technological infrastructure, clear standard operating procedures, and the implementation of training programs, despite the need for further enhancement of technical competencies and network quality. Lastly, (3) the value aspect demonstrates highly positive outcomes, as the Warkop Samsat program provides significant benefits, including improved service quality, time and cost efficiency, service convenience, increased user satisfaction, and enhanced public compliance with motor vehicle tax payments In conclusion, public service innovation through the Warkop Samsat program in Gorontalo City has been effectively implemented, generating positive impacts for the community. However, further strengthening of technical aspects and capacity development is required to ensure the program's sustainability.

Israwati Salsabila Karsimin; Irawaty Igirisa; Alfiyah Agussalim

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to examine and analyze the implementation of digital-based public services through the Digikel website in Biawao Village and Limba U1 Village,Gorontalo City. The main focus of this study includes three aspects:(1) support, (2)capacity, and (3) value. This study employs a qualitative approach with a descriptiveresearch design. Data were collected through observation, interviews, and documentation. The study's findings indicate that the implementation of the Digikel website hasbeen effective across the three aspects. (1) Support: The implementation of Digikelis supported by leadership commitment, active employee involvement, and policysupport from the city government through clear regulations. However, there are stillchallenges in the community's socialization process, which has not been optimal.(2) Capacity: Human resources in Biawao Village and Limba U1 Village are considered to have adequate competence through technical guidance. Nevertheless,there are still infrastructure-related obstacles, including unstable internetconnectivity and limited computer equipment. The absence of a dedicated budgetat the village level has also been a constraint in system development. (3) Value: The implementation of Digikel has had a positive impact, particularly in improving efficiency in terms of time, cost, and labor, as well as in accelerating, simplifying, and enhancing the transparency of public services. However use of this system has not yet been fully optimized due to low levers of diritalitgacy among somemembers of the community.

Sri Yuliyanti Mozin; Regina Alfanesya Machmud; Regina Rahmadani Ismail; Nurul Rabiatul Adawiyah; Ralda Ivanka A Labino

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Abstract This study aims to analyze the legal basis and mechanisms for implementing Minimum Service Standards (MSS) in public service delivery in Indonesia. As a strategic instrument, the MSS is designed to ensure the fulfillment of citizens' constitutional rights through quality basic services. Using qualitative research methods with a juridical-normative approach, this study evaluates the extent to which the implementation of the MSS has been able to create equitable access to services and identifies crucial factors influencing its success. The results indicate that although the MSS has a solid legal basis through Law No. 23 of 2014 and Government Regulation No. 2 of 2018, the reality on the ground still shows significant gaps. Implementation of this policy is often hampered by low organizational capacity at the regional level, limited human resource (HR) competency, inaccurate sectoral data, and weak inter-institutional coordination. This study concludes that the effectiveness of the MSS is highly dependent on strengthening regional fiscal capacity, political commitment of leadership, and the integration of valid data-based planning. This is necessary to achieve social justice and equitable welfare within the framework of a welfare state in Indonesia.

Dio Bella Yung; Afni Nooraini

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study investigates collaborative governance in road infrastructure repair in Pekanbaru City, Riau Province, driven by the urgent need to address the high number of damaged roads and the limitations of local government capabilities. Utilizing a qualitative method with a descriptive approach, data were gathered from interviews with five stakeholders, field observations, and supporting documents. The study applies collaborative governance theory by Emerson and Nabatchi to analyze road repair efforts in Pekanbaru, highlighting effective collaborative dynamics. Key findings reveal the establishment of a Coordination Team, role clarity, trust, and commitment among stakeholders as factors of success. Essential contributing elements include shared cooperation needs, consequential incentives, leadership support, and sufficient resources. However, challenges such as a volatile political climate, unequal information distribution, and power imbalances pose barriers to collaboration. Overall, the study concludes that collaborative governance in Pekanbaru's road infrastructure enhancement has yielded positive outcomes but calls for improvements in transparency, communication strategies, and the establishment of an integrated information system for effective progress monitoring. Additionally, independent oversight mechanisms are recommended to sustain equitable role distribution and responsibilities among all parties involved.

Arsyan Radifan; Aulia Rahmawati; Farhat Aji Furqon; Muhammad Fauzaan Adji Lesmana; Nurul A'ini +2 more

Jurnal Kajian Ilmu Sosial, Politik dan Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The era of digital disruption has given birth to the phenomenon of post-truth and massive disinformation, which triggers sharp political polarization on social media, thereby threatening democratic stability and social integration in Indonesia. This study aims to analyze the effectiveness of implementing Islamic political ethics (Siyasah Syar’iyah) and the transformation of Tabayyun values as instruments for mitigating information disorder in the digital public sphere. The rationale for this research is the urgent need for a robust ethical framework to complement technical-secular digital literacy, which has been deemed insufficient in curbing emotional sentiments and religious hoaxes. The research method employed is qualitative with a library research approach, integrating various contemporary scientific references from the last five years (2020-2025). The research findings indicate that Islamic political ethics offers a holistic solution through the reconstruction of transcendental values in cyberspace activities. The main finding (novelty) of this research is the "Cyber Activism Based on Amar Ma’ruf Nahi Munkar" model, which synergizes the role of Islamic Religious Education (PAI), revelation-based media literacy, and moderate-characterized digital leadership. This model transforms netizens from mere information consumers into agents of "Digital Piety" who actively produce counter-narratives to create a civilized and integrated digital ecosystem.

Ivana Beatrice Manpioper; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to analyze the practice of collaborative governance in the innovation of population administration services through the integrated marriage legalization (isbat nikah) program implemented by the Civil Registration and Population Office (Dukcapil) in collaboration with the Religious Court. The program represents a governmental initiative to provide legal certainty for unregistered marriages while improving citizens’ access to legal identity documents. This research employs a qualitative approach with descriptive analysis to examine inter-organizational collaboration in public service delivery. The analytical framework refers to the collaborative governance model developed by Chris Ansell and Alison Gash, focusing on three key dimensions: starting conditions, institutional design, and facilitative leadership. The findings indicate that the initial conditions of collaboration were driven by the high number of unregistered marriages and the institutional limitations of each agency in addressing the issue independently. In terms of institutional design, the collaboration is supported by formal cooperation agreements, clear division of roles, and integrated service mechanisms among participating institutions. Furthermore, facilitative leadership plays a crucial role in fostering coordination, communication, and shared commitment among stakeholders. The study concludes that collaborative governance in the integrated marriage legalization service program enhances the effectiveness of population administration services while providing legal certainty for citizens.

Ida Farida; Yuni Lestari

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Women's leadership plays an important role in the success of organizations, including in the government sector at the sub-district level. Leaders not only act as directors but also as mentors who are able to understand the needs and character of their subordinates. The female head of TG Sub-district in Surabaya City demonstrates the application of reciprocal relationships between leaders and subordinates through a system of rewards and punishments according to performance achievements, actively monitors subordinate performance, identifies work standard errors, and takes corrective actions. The study aims to analyze the application of transactional leadership style by the female head of TG Sub-district in Surabaya City using Bernard M. Bass's (1990) theory. The type of research used is a qualitative research method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation. Samples were determined using purposive sampling, and data sources included primary and secondary data. The research results indicate that the transactional leadership style of the female village head in TG Village is not yet fully optimal. The application of Contingent Reward can increase motivation and employee performance control, but its implementation in the community is still limited. Management by Exception (Active) carried out on employees has not been consistent, and its application in the community is also not sufficiently felt. Management by Exception (Passive) and Laissez-Faire are shown through corrective actions after problems arise and the freedom to take initiative and make decisions according to standards and policies. The implementation of transactional leadership by female village heads needs to be improved, especially in strengthening the mechanisms of reward and punishment as well as the consistency of supervision of employees and the community so that the leadership implementation runs more optimally.

Yacoba Tabita Kinho; Amirul Mustofa; Sedarmayanti Sedarmayanti; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

This study aims to evaluate the impact of leadership education and training on organizational service effectiveness within the Tambrauw Regency Government, Papua. Leadership training is an important instrument in developing the competencies of Civil Servants to enhance leadership capacity, managerial skills, and public service quality. However, its implementation needs evaluation to determine its impact on organizational performance and service effectiveness. This research uses a qualitative approach with descriptive analysis. The analytical framework applied is the Kirkpatrick training evaluation model, covering reaction, learning, behavior, and results. Data collection was conducted through documentation studies, policy analysis, and literature review on civil servant development and public services. The results indicate that leadership training has a positive impact on improving civil servant competencies and service effectiveness. At the reaction level, participants showed high satisfaction with training materials and methods. At the learning level, there was improvement in leadership knowledge and skills. At the behavior level, participants demonstrated more professional work attitudes, better coordination, and improved decision-making. At the results level, training contributed to improved service quality, efficiency, and innovation. However, challenges remain, including limited resources, hierarchical bureaucratic culture, and weak policy support. Therefore, strong local government commitment is needed to enhance training quality and organizational support. This study contributes to public administration research and offers practical insights for policy development.

Anissa Lestari

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research was motivated by the low Food Security Index in Serang City, particularly in Unyur Village, which became the target area of the Safe Food Village Program initiated by the Serang BBPOM in 2021. The program aims to increase community independence in achieving sustainable food safety through community empowerment, especially among housewives. This study aims to analyze the implementation of the Safe Food Village Program in Unyur Village. The research used a descriptive qualitative method and applied the Van Meter and Van Horn policy implementation model as the analytical framework. The results indicate that the program implementation has not yet run optimally or sustainably on an independent basis. The main obstacles include poor communication and coordination between village authorities and food safety cadres, limited human resources and lack of financial incentives for cadres, low leadership commitment in integrating the program into village work plans, and budget limitations after BBPOM intervention ended. Nevertheless, the social conditions and community infrastructure in Unyur Village actually have strong potential to support program sustainability if utilized strategically by the village government.

Edi Wakhyudin, Selsyah Saputri; Alifah, Farah Nur; Sirli Dwianda; Shabira Aisyah; Dhealinda Jasmine +6 more

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the implementation of integrity and ethics among Civil Servants (ASN) in public service delivery at the 5 Ilir Subdistrict Office in Palembang City. The 5 Ilir area, which is located in an urban setting with high population density and dynamic socio-economic activities, requires subdistrict officials to provide fast, responsive, and citizen-oriented services. The study adopts a qualitative approach using purposive sampling, designating the Head of the Subdistrict as the key informant. Data were collected through semi-structured interviews, direct observation of administrative service processes, and document analysis. Data analysis was conducted using a descriptive qualitative method to identify practices, values, and mechanisms related to the enforcement of integrity and ethics in public services. The results indicate that the implementation of integrity and ethics at the 5 Ilir Subdistrict Office is reflected in transparent standard operating procedures, an open queuing system, routine briefings, internal and external supervision mechanisms, and responsive leadership in addressing community issues, including the resolution of social conflicts and flood mitigation. The existence of a legal aid post further strengthens public access to justice. The enforcement of integrity is not merely normative but is systematically implemented through regulations, organizational culture, and oversight mechanisms. This study recommends strengthening the digitalization of public services as a strategy to enhance transparency, accountability, and service quality at the subdistrict level.

Siti Saniati Saparina; Firda Isnawati; Hilmi Satria Himawan; Wehdawati Wehdawati; Sofyan Hakim

Jurnal Pengabdian Kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

This community engagement program addresses the limited digital marketing utilization of Be Bloomy Bouquets, a creative knitting business, within the MBKM Entrepreneurship framework. The program aims to design and implement adaptive digital marketing strategies to enhance brand visibility, competitiveness, and business sustainability. Using a Participatory Action Research (PAR) approach, the program was conducted from October to November 2025 through preparation, implementation, and evaluation stages. The results indicate that digital marketing assistance via Instagram and TikTok significantly increased audience reach, customer interaction, and brand awareness, while marketplace utilization still requires further optimization. The discussion highlights that integrating handmade product creativity, digital branding strategies, and participatory reflection fosters entrepreneurial behavior change and strengthens local leadership capacity. In conclusion, the program generates not only technical improvements in marketing performance but also social transformation through enhanced digital literacy, independence, and local leadership. Future recommendations emphasize content consistency, production management, and sustainable digital marketing strategies.

Zulpani Alimudin; Rustam Tohopi; Romy Tantu

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to determine the influence of Diklat on employee performance at the Department of Education and Culture of Gorontalo Province. The sample in this study consisted of 58 respondents. The data used in this research were primary. Data collection was conducted through the distribution of questionnaires. The data analysis technique employed was simple linear regression. The results of this study indicate that Diklat have a positive and significant influence on employee performance at the Department of Education and Culture of Gorontalo Province, with a coefficient of determination of 66.90%, while the remaining 33.10% is influenced by other variables not examined in this study, such as organizational culture, work environment, leadership, career management, work commitment, work supervision, and information technology within the organization. The positive test results imply that the improvement in employee performance at the Department of Education and Culture of Gorontalo Province occurs due to intensive Diklat that align with the needs of human resource development in public sector organizations.

Firhan Mahdavikia; Amirul Mustofa; Sarwani Sarwani; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Administrative capacity has long been recognized as a fundamental determinant of governmental effectiveness, yet its role in executive service delivery, particularly in relation to government protocol functions, remains conceptually underdeveloped in public administration scholarship. Existing studies on administrative capacity predominantly focus on policy formulation, implementation, and citizen-facing service delivery, while research on executive governance and executive support systems often treats internal support functions in aggregate terms. As a result, the specific contribution of protocol functions—as administrative, symbolic, and coordinative mechanisms that sustain executive leadership—has been largely overlooked. Addressing this gap, this literature review examines how administrative capacity operates within executive service delivery, with a particular emphasis on government protocol functions as an integral component of executive support and governance coordination. The primary objective of this article is to synthesize and integrate dispersed theoretical and empirical insights to reconceptualize protocol functions within the broader framework of Administrative Capacity Theory. Employing a narrative–integrative literature review approach, the study systematically selected and analyzed peer-reviewed journal articles from major academic databases published within the last five years. The literature was examined through thematic analysis and conceptual synthesis, guided by Administrative Capacity Theory as the core framework and complemented by perspectives on executive service delivery, institutional capacity, street-level bureaucracy, public service professionalism, and governance coordination. The review identifies recurring patterns indicating that effective executive service delivery depends on the interaction of individual-level capacities (professional competence, discretion, and ethics), organizational-level capacities (structures, procedures, and coordination routines), and system-level capacities (institutional arrangements and governance mechanisms).

Aripin Marpaung

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study stems from a classic question in the study of political hadith regarding leadership, specifically the hadith "The Imams are from Quraysh," which is often understood textually as requiring leaders to be from the Quraysh tribe. This kind of understanding often stops at the normative and historical level, without considering the socio-political context of modern society, which is fundamentally different from the early Islamic era. As a result, a gap emerged between the moral message of the hadith and the reality of the leadership system in democratic countries like Indonesia. This research aims to reanalyse the meaning of hadiths about Quraysh and non-Quraysh leadership, and to trace their relevance to the concept of state leadership in the Indonesian constitutional system, placing Islamic political theory and modern leadership theory on an equal footing (theory = theory). This research employs a qualitative approach based on library research, with the primary sources being political hadiths and classical references such as al-Ahkam al-Sulthaniyyah by al-Mawardi, supplemented by contemporary literature on the modern Indonesian government system. The analysis was conducted using comparative methods and content analysis to explore the commonalities and differences between the concept of Imamah in Islam and leadership in modern democratic systems. The research findings indicate that the hadith about Quraysh leadership cannot be understood rigidly as a limitation of lineage, but rather as an ethical guideline emphasising the principles of justice, trust, responsibility, and public interest. The ethical values in the hadith align with the basic principles of the presidential system in Indonesia, such as public accountability, limitation of power, and popular sovereignty, as regulated in the 1945 Constitution. Despite challenges such as corruption, the politicisation of religion, and weak leadership morality, the values of the hadith remain relevant if translated into public norms and modern governance practices. This research confirms that leadership in Islam and Indonesian democracy can complement each other, with Islam providing a moral and spiritual foundation, while democracy offers the legal and political structure to realise it.

Hendri Suwarsono

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

Demonstrations demanding the dissolution of the House of Representatives by 2025 highlight a crisis of public trust and serve as a key moment in Indonesia's political landscape. These protests have not only symbolic significance but also lead to elite repositioning, the temporary dismissal of several members, and the cessation of policy that increased benefits. This study examines how the crisis has prompted political institutional reconstruction and the role of civil society in influencing change. A descriptive qualitative approach was used, including literature studies, analysis of academic literature, official documents, and media reports. The findings indicate that actions by the House of Representatives, such as the rotation of Commission III leadership, member deactivation, and rejection of benefit increases, were primarily reactive to public pressure. The discussion reveals that while these actions reduce crisis escalation, they are cosmetic and do not address structural issues like legislative accountability and budget transparency. In conclusion, the 2025 protests provide an opportunity for civil society to engage politically outside elections, but the institutional changes made are short-term. Fundamental reform can only occur if civil movements remain consistent and if political parties and the government commit to reform.

Ananda Diane Masayu; Eva Hany Fanida; Meirinawati Meirinawati; Neny Ayu Nourmanita

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the innovation of the use of e-SDM Applications in improving the quality of digital employee data management at the Surabaya City Human Resources Development Agency (BKPSDM). This study uses a qualitative approach with a case study method through data collection techniques such as in-depth interviews, direct observation, and supporting documentation. The research analysis refers to the success factor model of e-Government innovation according to Maulidhia J.P., which includes aspects of leadership, stakeholders, resources, technology and information, processes, goals and values, and laws and regulations. The results of the study indicate that the implementation of e-SDM Applications can improve work efficiency, data accuracy, transparency, and ease of access to employee information through an integrated digital system. This success is supported by leadership commitment, collaboration between stakeholders, and the availability of adequate resources. However, this study also found several challenges, including technical system and network constraints, the need to increase human resource capacity, and the need for continuous regulatory and SOP updates. Overall, e-SDM innovations have made a positive contribution to improving the quality of employee data management in government environments.

Fitri Angraini; Sindi Rahayu; Desinta Bella Irwana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.