Evaluation of the implementation of the government's internal control system in managing village finances in Bulawan Village
DOI:
https://doi.org/10.58784/ramp.398Keywords:
government internal control system, village financial management, accountability, monitoringAbstract
The implementation of the Government Internal Control System (SPIP) plays a crucial role in ensuring transparency, accountability, and effectiveness in managing village finances. This study aims to evaluate how SPIP is applied in the areas of monitoring and financial administration in Bulawan Village, based on Government Regulation No. 60 of 2008 and the Ministry of Home Affairs Regulation No. 20 of 2018. Using a qualitative descriptive approach, data were collected through interviews, direct observations, and documentation. The findings reveal that the internal control system in Bulawan Village has generally been implemented in accordance with existing regulations. Continuous monitoring is carried out regularly by village officials and supervisors, ensuring compliance with financial management standards. However, several weaknesses were identified, particularly in the areas of independent evaluations and follow-up actions on audit recommendations. These shortcomings are mainly due to limited human resources and the lack of structured internal audit mechanisms at the village level. This study contributes empirically by providing in-depth insights into how SPIP functions within the unique context of local village governance in Indonesia. It emphasizes the importance of strengthening monitoring mechanisms, enhancing staff capacity, and integrating digital systems to improve accountability and financial reporting. The results can serve as a reference for policymakers and local governments in developing more effective internal control frameworks for rural financial management.
Downloads
References
Amelia, D., & Halim, A. (2021). Evaluasi sistem pengendalian internal pemerintah (SPIP) pada penyusunan laporan keuangan di Dinas Perindustrian dan Perdagangan Kabupaten Sleman. Behavioral Accounting Journal (BAJ), 4(1), 323–336. https://doi.org/10.33005/baj.v4i1.133
Arens, A. A., Elder, R. J., Beasley, M. S., & Hogan, C. E. (2020). Auditing and assurance services: An integrated approach. 17th edition. Pearson Education.
Arif, B., Muchlis, Iskandar, (2002). Akuntansi pemerintahan. Salemba Empat.
Committee of Sponsoring Organizations of the Treadway Commission (COSO). (2013). Internal Control—Integrated Framework: Framework and Appendices. May 2013.
Gustina, I. R. A. (2021). Pengaruh sistem pengendalian internal dan penerapan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah Kabupaten Indragiri Hilir. Jurnal Akuntansi dan Keuangan, 10(1), 56–64. https://doi.org/10.32520/jak.v10i1.1658
Hidayat, S. (2022:2) Akuntansi pemerintah. PT. Inovasi Pratama Internasional.
Kementerian Dalam Negeri Republik Indonesia (Kemendagri). (2018). Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa. Jakarta : Kementerian Dalam Negeri.
Kieso, D. E., Weygandt, J. J., Warfield, T. D., Wiecek, I. M., & McConomy, B. J. (2019). Intermediate accounting. Volume 2. John Wiley & Sons.
Mattoasi, M., Musue, D. P., & Rauf, Y. (2021). Pengaruh sistem pengendalian internal pemerintah terhadap kinerja pemerintah daerah. Jambura Accounting Review, 2(2), 100-109. https://doi.org/10.37905/jar.v2i2.34
Mokoginta, N., Lambey, L., & Pontoh, W. (2017). Pengaruh sistem pengendalian intern dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah. Going Concern: Jurnal Riset Akuntansi, 12(2. https://doi.org/10.32400/gc.12.2.18282.2017
Nainggolan, A. (2018). Kajian konseptual tentang evaluasi pengendalian internal perusahaan. Jurnal Manajemen, 4(2), 471812.
Peraturan Pemerintah Republik Indonesia Nomor 60 tahun 2008 Tentang Sistem Pengendalian Internal Pemerintah. Pemerintah RI : jakarta.
Pemerintah Republik Indonesia. (2014). Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Jakarta : Sekretariat Negara.
Sumarsan, T. (2013). Sistem pengendalian manajemen. Jakarta: PT. Indeks.
Sitorus, L., Sitompul, S. A., Kamila, N. F., & Pangestoeti, W. (2025). Transparansi dan akuntabilitas dalam pengelolaan keuangan negara. Economic Reviews Journal, 4(1), 235-244. https://doi.org/10.56709/mrj.v4i1.632
Sastroatmodjo, S., & Purnairawan, E. 2021. Pengantar Akuntansi. Media Sains Indonesia. Yogyakarta.
Sari, B. R. (2020). Pengelolaan keuangan desa ditinjau dari undang-undang desa menuju masyarakat yang mandiri. Lex Renaissance, 5(2), 488–507. https://doi.org/10.20885/JLR.vol5.iss2.art15
Tuanakotta, T. M. (2013). Akuntansi Forensik dan Audit Investigatif. Jakarta: Salemba Empat.
Wahtan, A., Hayat, N., & Suimarni, S. (2025). Pengaruh penerapan sistem informasi akuntansi, kualitas sumber daya manusia, dan sistem pengendalian internal terhadap kualitas laporan keuangan. Advances in Management & Financial Reporting, 3 (3), 363–381. https://doi.org/10.60079/amfr.v3i3.530
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Audy Raranta, Fanda D. P. Rundengan
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
