From Monitoring to Performance: The Role of SPIP and APIP in Realizing Good Governance

ABSTRACT : This study analyzes the effect of the Government Internal Control System (SPIP) and Government Internal Supervisory Apparatus (APIP) on the implementation of good governance and employee performance at the Regional Inspectorate of East Kalimantan Province. Using a quantitative approach with the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method, this study examines the relationship between these variables through a survey of 98 employees with total sampling technique.The results showed that SPIP and APIP had a positive and significant effect on good governance and employee performance. Effective SPIP implementation improves transparency, accountability, and organizational efficiency, while high APIP capability strengthens oversight and quality of governance. In addition, good governance also significantly contributes to improving employee performance, creating a more professional and accountable work environment. The practical implications of this study emphasize the importance of improving APIP capability and SPIP maturity to strengthen governance and employee productivity in the public sector. Policy recommendations include increasing the competence of internal auditors, digitizing the supervisory system, and strengthening internal control regulations to improve the effectiveness of public sector performance.

KEYWORDS: SPIP, APIP, Good Governance, Employee Performance, SEM-PLS, Regional Inspectorate.