Abstract

This study aims to determine the conformity of the implementation of
Procurement Process Goods / Services Election Head of Regions Serentak Year
2015 and the conformity of the implementation of SPIP on Procurement of goods /
services to the applicable legislation. Because, if there is a deviation on the activity
will result in the recording of inaccurate financial transactions, so interpretation of
the results of accounting records can not be accounted for.
In this study using qualitative research methods by describing the data
obtained through observation and interviews on the implementation of
Procurement Process Goods/Services and the implementation of Government
Internal Control System implemented by KPU Purworejo Regency related to the
fulfillment of Goods / Services Election Pilkada Year 2015. The data Perpres
Number 54 year 2010 is intended to be reduced within the nominal limits of more
than Rp 50,000,000.00 (fifty million rupiahs), which is legally binding, using a
contractual method.
From the research conducted, it was found out that Purworejo Regency
KPU has implemented the Selection Process of Goods / Services Provider in
accordance with Perpres Number 54 Year 2010 concerning Procurement of Goods
/ Services and its derivatives, although there are 4 (four) differences, but no effect
on the procedure has been executed, because by law, it is allowed. Whereas for the
implementation of the Internal Control of Procurement of Goods / Services
activities in accordance with Government Regulation No. 60 of 2008 on

Government Internal Control System, although for the element of Control the sub-
elements of the Role of the Government Effective Government Internal Supervisory

Apparatus can not be executed, in the absence of the examination schedule by
Government Internal Supervisory Apparatus for Purworejo Regency KPU.
Keyword: internal control system, government internal control system,
accounting, procurement of goods/government services, good governance,
elections simultaneously in 2015