ANALISIS SISTEM PENGENDALIAN INTERNAL PEMERINTAHAN PADA PENGELOLAAN DANA DESA DI KECAMATAN PERCUT SEI TUAN

Abstract

ABSTRACT Ririn Sasmita, NPM 71190313033, Analysis of the Government's Internal Control System in Village Fund Management at Kecamatan Percut Sei Tuan, Supervised By : Lusi Elviani Rangkuti, S.E, M.Si As Advisor I, And Yusrita, S.E, M.M As Advisor II, Thesis : 2023 The research carried out aims to find out the Internal Control System for Village Fund Management in Percut Sei Tuan District in 2022, find out how the Internal Control System for Village Fund Management in 2022, and find out the factors that are obstacles to the implementation of the Internal Control System in Village Fund Management in Percut Sei Tuan District in 2022. The type of research used is qualitative research. Data collection method is by observation, interviews and documentation, the location of this research is in Percut Sei Tuan District, Deli Serdang Regency.Research result show that the implementation of SPIP in the management and implementation of village funds in 2022 in terms of Government Regulation No. 60 of 2008 seen from the elements of the control environment, risk assessment, control activities, information and communication, and monitoring has been implemented in accordance with applicable regulations, implement it with openness and accountability and provide services to local village communities to participate in maintaining and supervising development. Keywords: Control System Analysis, Internal Government, Village Fund Management