Role of the Government Internal Control System (SPIP) towards Good University Governance: Evidence from Vocational Higher Education in Indonesia

The purpose of the research is to assess the maturity level of the Government Internal Control System (SPIP) at the Politeknik Negeri Bandung (Polban) for the recent period. The assessment has to be done because in the past period (2017) Polban achieved below level 3 in maturity level. It could be easier to manifest the Good University Governance if the college's achievement of the maturity is in level 3.The method in this research was descriptive analysis with a qualitative approach. Assessment of the SPIP was carried out by testing the SPIP elements, namely the control environment, risk assessment, control activities, information and communication and internal control monitoring..The research population consisted of 37 structural officials at Polban.The result of the research shows that Polban increased the maturity levelof SPIPand thiscondition describe that SPIP in Polban runs well