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"Abstract. The contradiction between the point of view of organization-internal political games in bureaucracy and professionalbehaviour of bureaucrats has been a general issue of public service in Indonesian local government. Some researchers, asMintzberg, have viewed organization-internal politics games in a bureaucracy as a certainty. Organization-internal politics hasnaturally existed in an organization with its positive impacts. The political games phenomena in a government bureaucracycould be a mechanism of dynamic changes of a status-quo. Meanwhile, some researchers have viewed that professionalbureaucracy should be free from political party interests and cliques. In other words, they should be neutral and fair towardcitizen in their services. The problem is whether this organization-internal politics can be a significant influence as a drive ordeterminant factor for citizen satisfaction with local government service. This article tries to reveal the influence of internalpolitics bureaucracy towards citizen satisfaction, in an effort to test the two variables in providing the basic needs of citizens.Quantitative approach is used in this study. The findings of this study indicate that the two variables were negatively correlated.Therefore, organization-internal politics could be an absolute predictor that has to be considered to citizen satisfaction withlocal government service as an outcome of service and democratic accountability of local public service provider."

"Penelitian ini membahas mengenai pengawasan internal yang dilakukan oleh Inspektorat Kota Depok selaku APIP (Aparatur Pengawas Internal Pemerintah) dalam konteks e-procurement pada Pemerintahan Kota Depok. Dalam penelitian ini peneliti menganalisis dimensi-dimensi pengawasan internal dari COSO pada Inspektorat Kota Depok. Permasalahan yang diangkat peneliti yaitu: pengawasan internal yang dilakukan Inspektorat Kota Depok selama ini belum dapat mencegah korupsi dan penyimpangan dalam sektor e-procurement di Pemkot Depok. Penelitian ini menggunakan pendekatan positivis dengan metode pengumpulan data kualitatif. Hasil penelitian ini menunjukkan bahwa pengawasan internal Inspektorat Kota Depok dalam konteks e-procurement pada Pemerintahan Kota Depok belum berjalan dengan baik karena beberapa masalah antara lain: metodologi pengawasan e-procurement yang dilakukan masih post audit, belum diangkatnya auditor ke dalam Jabatan Fungsional Auditor (JFA), belum adanya program penilaian risiko di dalam merencanakan kegiatan pengawasan e-procurement dan belum adanya penilaian dan grand design terkait sumber daya manusia dalam hal ini khususnya auditor di Inspektorat Kota Depok.

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This thesis discusses about internal control performed by Inspektorat Kota Depok as internal government auditor in the context of e-procurement in City Government of Depok. In this thesis, researcher analyzed the dimensions of the COSO’s internal control in Inspektorat Kota Depok as main actor of internal control. This study raised issue about internal control that do by Inspektorat Kota Depok can’t prevent corruption in the context of e-procurement in city Government of Depok. This thesis used a positivist approach with qualitative method for the collecting data. The results of this thesis showed that internal control by Inspektorat Kota Depok in the context of e-procurement has not run properly.due to some problem such as: e-procurement controling method still use post audit, the auditors in Inspektorat Kota Depok has not approached into the functional auditor, the absence of a risk assesment program in planning of e-procurement controling activities, and there is still no assesment and grand design that related to human resources especially for auditors in Inspektorat Kota Depok.

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"Penelitian ini bertujuan untuk mengevaluasi dan menganalisis penyebab kurang optimalnya sistem pengendalian internal dalam pertanggungjawaban bantuan pemerintah. Objek penelitian ini yaitu Badan X yang merupakan badan independen pemerintah. Badan X menyalurkan bantuan pemerintah kepada Badan X Provinsi yang ada di tiga puluh empat provinsi. Penelitian dilakukan menggunakan metode kualitatif dengan pendekatan studi kasus. Data yang digunakan meliputi data primer dan data sekunder. Data primer diperoleh dari wawancara. Sedangkan data sekunder diperoleh dari analisis dokumen. Hasil penelitian menunjukkan bahwa terdapat risiko yang terjadi karena penetapan kebijakan yang tidak sesuai peraturan mendasarnya, risiko akibat penetapan peraturan baru, dan pertanggungjawaban tidak sesuai peraturan yang berlaku. Rekomendasi dari hasil penelitian ini adalah melibatkan dan mengefektifkan peran Satuan Pengawasan Intern, penyusunan pedoman pertanggungjawaban, melakukan pemantauan, dan pemisahan tugas.

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This study aims to evaluate and analyze the causes of unoptimal internal control system in the accountability of government aid. The object of this research is institution X which is an independent government institution. Institution X distributes government aid to institution X in thirty-four provinces. The research was conducted using a qualitative method with a case study approach. The data used includes primary data and secondary data. Primary data was obtained from interviews. While secondary data was obtained from document analysis. The results showed that there were risks that occurred due to the establishment of policies that were not in accordance with the underlying regulations, risks due to the establishment of new regulations, and accountability was not in accordance with applicable regulations. Recommendations from the results of this study are to involve and strengthen the role of the Internal Audit Unit, prepare accountability guidelines, conduct monitoring, and separate duties."