Internal Control Systems And Their Challenges In Bureaucracy And Village Fund Governance
DOI:
https://doi.org/10.29358/sceco.v0i42.615Keywords:
Internal Control, Village Fund, Public budget, misuse, bureaucracyAbstract
The internal control system is an effort to suppress negative behavior arising from within the government bureaucracy. This study aims to determine whether and how village governments implement internal control systems. This question is a formulation that needs answers from this research. The focus of observation in this study is one of the village government institutions, and additional observations come from supervisory institutions and elements of the village community. Researchers with the aim of obtaining an in-depth understanding of certain events with the background of events at the research location are more appropriate to use a qualitative approach in this study. The data collection methods in this study used participatory observation, in-depth interviews, and documentation. Participatory observation places the researcher in and becomes part of the bureaucratic environment to gain understanding from an internal government perspective. Participatory observation is a bridge for researchers to trace personal interactions with village officials to obtain information through in-depth interviews, including access to supporting data in the form of documentation. The results showed that the village government had implemented an internal control system with the aim of protecting government assets. However, the researcher realized that the internal control system that runs in a bureaucratic environment still faces interference in the form of socio-relationships.
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