EVALUASI SISTEM PENGENDALIAN INTERNAL BUMDES BAROKAH DESA TAMBAKREJO SEBAGAI UPAYA MENGHINDARI KECURANGAN

SARI, NIKA KARTIKA (2024) EVALUASI SISTEM PENGENDALIAN INTERNAL BUMDES BAROKAH DESA TAMBAKREJO SEBAGAI UPAYA MENGHINDARI KECURANGAN. S1 thesis, UNIVERSITAS PGRI MADIUN.

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Abstract

This study was conducted with the aim of evaluating the internal control system that has been implemented in BUMDes Barokah Tambakrejo Village and making improvements to the weaknesses of the internal control system that has been implemented. In this study, the researcher used a qualitative descriptive research method with data collection techniques, namely field observation, interviews and documentation. The results of this study, namely based on five indicators determined by the researcher, show that 1) there is no organizational structure so that there is no clear and appropriate separation of duties and authorities; 2) the risk assessment carried out during has been effective because it considers many aspects and the worst risks of implementing the business unit, there has been a risk assessment in the livestock business unit during the current year, and there has been no risk assessment for the online payment business unit for the current year; 3) there is no activity control in the online payment business unit; 4) there is no clear information and communication in the online payment business unit; 5) there is no monitoring of the online payment business unit. So based on these weaknesses, improvements need to be made so that they can minimize the occurrence of fraud.

Item Type:	Thesis/Skripsi/Tugas Akhir (S1)
Kata Kunci:	Keywords: Internal Control System; BUMDes; Fraud
Subjects:	A Social Sciences > HJ Public Finance
Divisions:	Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi
Depositing User:	SARI KARTIKA NIKA
Date Deposited:	12 Aug 2024 06:48
Last Modified:	12 Aug 2024 06:48
URI:	http://eprint.unipma.ac.id/id/eprint/1175

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