Evaluasi Sistem Pengendalian Internal Pengelolaan Keuangan Desa dalam Mencegah Kecurangan dan Penyalahgunaan Dana di Desa Sidodadi Ramunia Kecamatan Beringin Kabupaten Deli Serdang

Abstract

Village funds are budget allocations made by the government with the aim of improving welfare, empowering local communities, and encouraging central development. To ensure that village funds can be used effectively and efficiently according to the needs of village communities, good management of village funds is very important. A strong internal control system that includes strict supervision, accountability and openness in managing village finances is needed to prevent potential financial problems and safeguard cash. The aim of this research is to assess the efficiency of the internal control system for financial management in Sidodadi Ramunia Village, Beringin District, Deli Serdang Regency. Analyzing the extent to which the internal control system can stop conditions and cover finances is the main objective of this research. This research uses a qualitative descriptive methodology, collecting data through observation, interviews and document analysis regarding the village financial management system.The analysis findings show that the allocation and use of village funds in Sidodadi Ramunia Village, which includes the five main components of SPI, namely environmental control, risk assessment, information systems, control activities and monitoring, have been carefully thought out. The internal control system has functioned quite well, but there are still several deficiencies that need to be corrected, including the security of tangible assets and financial information systems. Therefore, regular training for village officials, use of risk management technology, regular audits to improve the security of assets and financial systems, as well as strengthening village fund monitoring and reporting mechanisms that can be accessed by the community are some of the recommendations given. Sidodadi Ramunia Village's internal control system can be more successful in preventing regulations and protecting finances, as well as increasing accountability and openness in managing village funds, by strengthening these elements.