Implementation of Government Internal Control System Policy in Budget Planning at Medan High Court

This research aims to analyze implementation of government internal control system policy in budget planning at Medan High Court. The research method used in this study is a qualitative research method. The informants of the study were the Head of the Government Internal Control System Task Force Team, Secretary of the Medan High Court, Head of the Planning and Personnel Section of the Medan High Court, Head of the Program and Budget Planning Sub-Section of the Medan High Court, Head of the Finance and Reporting Sub-Section, Medan High Control Commitment Making Officer, and Implementing Staff in the Program and Budget Planning Sub-Section. The analysis technique used is a descriptive analysis technique with a qualitative approach. The results of the study indicate that the implementation of government internal control system in budget planning at Medan High Court is at a good level overall.