Analysis and Evaluation of Internal Control for the Implementation of APBDes at Tista Village Based on Coso Framework

Pratiwi, Ni Luh Gede Biliana and Parnata, I Ketut and Handayani, Luh Nyoman Chandra (2022) Analysis and Evaluation of Internal Control for the Implementation of APBDes at Tista Village Based on Coso Framework. Repositori Politeknik Negeri Bali.

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Abstract

Internal control of the accounting information system for the implementation of APBDes at the Tista Village Government needs to be analyzed and evaluated, by reason of the implementation of the use of village funds has not met the achievement of goals, delays in tax reporting, and storage of backups data which are only carried out through a flashdisk. One of the internal control that can be used as a comparison reference to test the suitability of internal control is the Committee of Sponsoring Organization Framework. The purpose of this study is to determine the conformity internal control of the accounting information system for the implementation of the APBDes with the internal control of the COSO Framework. This type of research is qualitative research with a case study approach that analyzes primary data and secondary data with data collection techniques using interviews, observations, and documentation. The analysis technique used is a descriptive analysis technique used to explain the entire accounting information system of receipts and expenditures as well as the flow of financial management of APBDes funds and comparative descriptive analysis is used to explain the comparison between the application of internal control in Tista Village and the theory of internal control based on the COSO Framework. The results of this study show that the internal control of the accounting information system for the implementation of the APBDes in the Tista Village Government has not been fully in accordance with the five components of the internal control of the COSO Framework.

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