EVALUASI SISTEM PENGENDALIAN INTERNAL PEMERINTAH PADA PENGGUNAAN DANA DESA DI DESA KURIPAN SELATAN KABUPATEN MUARA ENIM
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Institusion

Universitas Sriwijaya

Author

SIMANJUNTAK, HARPA GERALD HASUDUNGAN
Aryanto, Aryanto

Subject

HF5601 Accounting 

Datestamp

2023-05-17 03:44:49 

Abstract :
This study aims to analyze and evaluate the government's internal control system (SPIP) in the management of dana desa in Desa Kuripan Selatan, Muara Enim. This research uses a type of qualitative research with a descriptive approach. Analysis and evaluation were carried out by comparing the government's internal control system in the management of dana desa in Desa Kuripan Selatan with the principles and components of COSO (Committee of Sponsoring Organization of Treadway Commission) 2013 where there are five components and seventeen principles. The results showed that internal control procedures were the criteria and applicable regulations Finance Ministry Regulation Number 128 /PMK.07/2022. The implementation of government's internal control system terms (SPIP) of components and control principles has been implemented properly, but there are several principles that are not fulfilled. Desa Kuripan Selatan has met the criteria in the components of control activities, information and communication, and supervision. The control environment component because there are three principles that there have not met the criteria and two principles in the risk assessment component. 

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RAMA_62201_01031281924042.pdf
RAMA_62201_01031281924042_TURNITIN.pdf
RAMA_62201_01031281924042_0014087402_01_front_ref.pdf
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RAMA_62201_01031281924042_0014087402_06_ref.pdf
RAMA_62201_01031281924042_0014087402_07_lamp.pdf