TINJAUAN EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PENGELOLAAN DANA DESA JERUKAGUNG

Wulan, Zahra Mungging (2022) TINJAUAN EFEKTIVITAS SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PENGELOLAAN DANA DESA JERUKAGUNG. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Dana Desa merupakan kebijakan anggaran dari pemerintah pusat yang berbentuk dana publik dan bersumber dari Anggaran Pendapatan dan Belanja Negara (APBN). Pemerintah pusat melimpahkan seluruh kewenangan kepada pemerintah desa dalam pengelolaan Dana Desa, sehingga dalam pengelolaannya diharuskan terdapat transparansi dan akuntabilitas publik. Untuk merealisasikan adanya pengelolaan Dana Desa yang efektif dan efisien, diperlukan suatu pengendalian intern pada pemerintah. Pengendalian intern yang secara menyeluruh diselenggarakan pada lingkungan pemerintahan adalah Sistem Pengendalian Intern Pemerintah (SPIP). SPIP tertuang dalam PP Nomor 60 Tahun 2008 dan terintegrasi dari beberapa unsur yaitu, lingkungan pengendalian, penilaian risiko, kegiatan pengendalian, informasi dan komunikasi, serta pemantauan pengendalian intern. Kelima unsur tersebut akan menjadi pedoman pengendalian dalam penyelenggaraan pemerintah desa. Penelitian ini dilakukan pada Pemerintah Desa Jerukagung yang bertujuan untuk meninjau efektivitas SPIP dalam pengelolaan Dana Desa Jerukagung. Data penelitian diperoleh melalui studi pustaka, dokumentasi, observasi, serta wawancara dengan pemangku kepentingan. Penelitian ini menyimpulkan bahwa penerapan SPIP Pemerintah Desa Jerukagung telah cukup efektif dalam penyelenggaraan Dana Desa. Kata kunci: SPIP, Dana Desa, Efektivitas, PP Nomor 60 Tahun 2008 Abstract The Village Fund is a budget policy from the central government in the form of public funds sourced from the State Revenue and Expenditure Budget (APBN). The central government delegates all authority to the village government in the management of the Village Fund, so that in its management there must be transparency and public accountability. To realize an effective and efficient Village Fund management, internal control is needed in the government. Internal control which is comprehensively implemented in the government environment is the Government Internal Control System (SPIP). SPIP is contained in PP 60/2008 and is integrated from several elements, namely, the control environment, risk assessment, control activities, information and communication, and monitoring of internal control. These five elements will serve as control guidelines in the administration of the village government. This research was conducted at the Jerukagung Village Government which aims to review the effectiveness of SPIP in the management of the Jerukagung Village Fund. Research data was obtained through literature study, documentation, observation, and interviews with stakeholders. This study concludes that the application of the SPIP of the Jerukagung Village Government has been quite effective in administering the Village Fund. Keywords: SPIP, Village Fund, Effectiveness, PP 60/2008

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