Devi, Silvia (2021) Analisis Penerapan Sistem Pengendalian Intern Pemerintah Pada Pengelolaan Dana Desa Talikumain Kecamatan Tambusai Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.
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Abstract
ABSTRAK This study is a study that analyzes the implementation of the government’s internal control system (SPIP) related to the management of village funds in the Talikumain village, Tambusai District, Rokan Hulu Regency with government regulation number 60 of 2008 concerning SPIP and minister of home affairs regulation number 113 of 2014 concerning village fund management. The purpose of this study is to find out whether the government’s internal control system in the management of Talikumain village funds is in accordance with the SPIP principles. The research is a qualitative research with descriptive analysis method. The data sources of this research are primary dan secondary data. Primary data was obtained trough interviews and observations while secondary data was obtained from documentation related to erganizational policies, regulations related to village fund, and other supporting documents. The results of the analysis conducted in Talikumain Village, Tambusai District, Rokan Hulu Regency where the implementation of government regulation No. 60 of 2008 still contains articles that have not been implemented, it is proven that there are still 7 articles out of 10 articles that have not been implemented optimally by Talikumain Village, namely reviews on the performance of government agencies. Article 19 paragraph 3b, human resource development Article 20 paragraph 2a and 2b, control over the management of information systems Article 21 paragraph 2a, determination and review of performance indicators and measures of Article 35 paragraph 2a and 2b, separation of functions/duties Article 36 paragraph 2, authorization for important transactions and events article 37 paragraph 2, and good documentation of the internal control system as well as important transactions and events article 40 paragraph 2. This shows that the SPI on the management of Talikumiain village funds is not optimal and in accordance with the SPIP principles.
| Item Type: | Thesis (Other) | ||||||
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| Uncontrolled Keywords: | Government Internal Control System of village fund management, PERMENDAGRI No 113 of 2014, PP No 60 of 2008 | ||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||
| Divisions: | > Akuntansi S.1 | ||||||
| Depositing User: | Budi Santoso S.E | ||||||
| Date Deposited: | 04 Oct 2022 01:38 | ||||||
| Last Modified: | 04 Oct 2022 01:38 | ||||||
| URI: | http://repository.uir.ac.id/id/eprint/15927 |
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