Analisis Efektivitas Sistem Pengendalian Intern Pemerintah Desa dalam Perspektif Auditor: Studi atas Temuan Audit Dana Desa oleh Kantor Inspektorat Daerah Kabupaten Manggarai Barat
DOI:
https://doi.org/10.31004/joecy.v6i2.14470Keywords:
ffectiveness of Internal Control System, Village Fund, uditor Perspective, COSO Framework, Institutional TheoryAbstract
This study aims to analyze the effectiveness of the Village Government's Internal Control System (SPI) in managing village funds based on audit findings from the perspective of the Inspectorate Auditor of Manggarai Barat Regency. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews with three key informants consisting of the Inspector, Technical Controller, and APIP Members, as well as documentation studies of audit reports. Data analysis was conducted using the Miles and Huberman interactive model, assisted by NVivo 15 software with the Word Frequency Query feature. The results indicate that the effectiveness of the Village Government's SPI in Manggarai Barat Regency is generally at a low to sufficient level. From the five components of the COSO Framework analyzed, only the information and communication component (through the Siskeudes application) shows relatively better performance. Meanwhile, the control environment, risk assessment, control activities, and monitoring components still show significant weaknesses. The main weakness lies in risk assessment, which has not been implemented at all, placing the village SPI at Level 0 (Not Yet There). The application of SPI at the village level is generally still reactive and oriented towards formal compliance, rather than integrated risk management and control. This condition reinforces the gap between symbolic compliance and real implementation, which in Institutional Theory is explained as a decoupling phenomenon
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