INTERNAL CONTROL ANALYSIS IN THE MANAGEMENT OF VILLAGE FUNDS IN SRIAMUR VILLAGE, BEKASI DISTRICT

Abstract

The purpose of this research is to analyze the implementation of the internal control system (SPI) based on COSO and SPIP (PP No. 60/2008) in the management of village funds in Sriamur Village, Bekasi Regency. Using a descriptive qualitative approach with primary data from interviews and observations. The results show that the implementation of SPI is quite effective and in accordance with COSO and SPIP. However, there are several aspects that have not been fully achieved, so the implementation of the Internal Control System is not optimal.