PENGARUH PENGENDALIAN INTERNAL TERHDAP PENGGUNAANDANA DESA DI DESA SIMBUANG

Abstrak

The research aims to find the effect of internal control of village funds in Simbuang, Tana Toraja. The internal control consists of planning, implementation, administration, reporting, and accountability of village financial. The technique of collecting data used observation and interview. The result shows that planning of village funds sets through Musyawarah Perencanaan Pembangunan (MUSRENBANG) where the decision was 70% of village funds was reserved for physical project and 30%. The village financial management was in set by Bendahara Desa. The village funds was reported at the end of semester, written report was addressed to Badan Permusyawaratan Lembang, Camat Simbuang, Bagian Keuangan pemerintah Kabupaten Tana Toraja and Dinas Badan Pemberdayaan Masyarakat Lembang.