Analysis of Effectiveness of Internal Control System for Use of Village Fund in Villages of Bangunrejo Subdistrict Lampung Central District

DOI

10.2991/aebmr.k.220204.042How to use a DOI?

Keywords

Internal Control System; Village Funds

Abstract

This research objects to analyze whether the internal control system of Bangunrejo village is effective in preventing fraud. The respondents in this research consist of village equipment and community representatives whore a totally 4 representatives. Collecting data in this research using interview, observation, and documentation methods. Research results show that the control system works effectively enough. This is because there are still inadequate control components in analyzing the risk of using village funds. The monitoring and evaluation components are not satisfactory in following up the audit results. This research is expected to provide improvement suggestions to Bangunrejo village to improve its internal control system in preventing fraud in the use of village funds.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article under the CC BY-NC license.

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TY  - CONF
AU  - Muhammad Zulvan Dwi Hatmoko
PY  - 2022
DA  - 2022/02/10
TI  - Analysis of Effectiveness of Internal Control System for Use of Village Fund in Villages of Bangunrejo Subdistrict Lampung Central District
BT  - Proceedings of the International Conference on Economics, Management and Accounting (ICEMAC 2021)
PB  - Atlantis Press
SP  - 384
EP  - 390
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220204.042
DO  - 10.2991/aebmr.k.220204.042
ID  - Hatmoko2022
ER  -