Penerapan Sistem Pengendalian Internal Dalam Pengelolaan Dana Desa Pada Pemerintahan Desa Glagahwero Kecamatan Panti Kabupaten Jember Berdasarkan Pendekatan COSO Framework

MOHAMMAD JODI, PRIYANTO Penerapan Sistem Pengendalian Internal Dalam Pengelolaan Dana Desa Pada Pemerintahan Desa Glagahwero Kecamatan Panti Kabupaten Jember Berdasarkan Pendekatan COSO Framework. ANALISIS PENGENDALIAN INTERNAL PENGELOLAAN DANA DESA GLAGAHWERO BERDASARKAN COSO FRAMEWORK. pp. 1-7.

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Abstract

ABSTRACT This study aims to determine the application of the Internal Control System in the Management of Village Funds in Glagahwero Village, Panti District, Jember Regency Based on the COSO Framework Theory. The type of research uses qualitative research methods with the data used are primary and secondary data obtained by data collection techniques using observation, interviews and documentation. The informants in this study are the Village Head, Village Secretary, Village Treasurer and BPD. The sampling technique was carried out using purposive sampling. The results of the study show that the internal control system has been implemented quite well through the five components of COSO. In the control environment component, the village has shown commitment to the implementation of control, but it still needs to be strengthened in terms of competence and organizational structure. Risk assessments have been carried out in a participatory and adaptive manner. Control activities have been carried out according to COSO principles, although there are still positions that need to be improved. The information and communication component is supported by open media, but public participation is still low. Finally, monitoring is actively carried out by various parties, and the follow-up on the findings has been effective. Overall, the implementation of the internal control system in Glagahwero Village reflects efforts towards transparent, accountable, and sustainable management of village funds. Keywords: Internal Control, Village Fund, COSO Framework, Transparency, Accountability

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	AKUNTANSI-S1
Depositing User:	Dino Sagara
Date Deposited:	09 Jan 2026 03:12
Last Modified:	09 Jan 2026 03:12
URI:	http://repo.itsm.ac.id/id/eprint/1545

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