Analysis of Internal Control in Preventing Misappropriation of Village Funds: (Case Study on Sumbermulyo Village Government)

Abstract

This study aims to determine the prevention of mismanagement of village funds based on internal control. The method used in this research is qualitative. The object of this research is the Sumbermulyo Village Government which focuses on internal control in preventing misuse of village fund management. This research will later analyze internal control in preventing misuse of village fund management. Management of village funds refers to Permendagri No. 20 of 2018 concerning Village Financial Management, Permendes PDTT No. 7 of 2021 Concerning Priority for the Use of Village Funds for 2022 and PP No. 60 of 2014 concerning Village Funds Derived from the State Revenue and Expenditure Budget. Internal control refers to PP No. 60 of 2008 concerning the Government's Internal Control System. The results of this analysis indicate that the management of village funds and internal control at the Sumbermulyo Village Government are in accordance with applicable regulations so that this can prevent acts of fraud