Evaluating Government Internal Control Systems for Preventing Corruption in Public Procurement at National Heart Hospitals

Abstract

This study examined the role of Government Internal Control Systems or locally Sistem Pengendalian Intern Pemerintah/SPIP in preventing corruption in public procurement within a public healthcare institution in Indonesia, focusing on the implementation of internal control mechanisms and their contributions to procurement governance. A qualitative case study approach was used. Data were collected through in-depth interviews, observations, and document analyses involving organizational actors responsible for procurement and internal oversight. The data were analyzed to identify patterns in the implementation of internal controls and corruption prevention practices. The findings indicate that the SPIP was implemented systematically across procurement stages through clear operational procedures, managerial supervision, risk control, and continuous monitoring by the internal audit unit. These mechanisms functioned not only as compliance instruments but also as operational safeguards that supported decision-making, strengthened accountability, and constrained opportunities for opportunistic behaviors. Integrity-building initiatives further reinforce corruption prevention within the organization. The effective implementation of the SPIP has contributed to strengthening transparency, accountability, and organizational integrity in public procurement governance. This study focused on a single public healthcare institution; therefore, the findings are contextual and cannot be directly generalized to other public-sector organizations. This study provides empirical insights into how internal control mechanisms operate in practice to prevent corruption in public healthcare procurement and highlights the importance of integrating formal controls, internal oversight, and integrity-building initiatives into public sector governance.

Keywords

Corruption Prevention Governance Internal Control System Public Procurement Public Sector