The Analysis of the Government Internal Control System on the Effectiveness of Social Assistance Management Affected by COVID-19

This study aims to know and analyze the Government's Internal Control System Control ('SPIP') towards the effectiveness of social assistance for those affected by COVID-19. While the study object was conducted at SKPD Social Services of District X, the methods used were qualitative approaches, such as collecting data from interviews and observations. The internal control has five elements (control environment, risk assessment, activity control, information and communication, and monitoring) and 25 sub-elements. Meanwhile, the effectiveness management of social assistance affected by COVID-19 was measured based on 5 indicators (understanding the program, targeting accurately, timeliness, goal achievement, and tangible change). Results showed that there were 17 adequate SPIP sub-elements, and 2 sub-elements were not adequate enough. On the other hand, there were 3, 1 and 1 elements assessed as 'effective', 'quite effective', and 'ineffective', respectively, on the effectiveness of social assistance affected by the COVID-19 variable.