EVALUASI PENGENDALIAN INTERNAL SISTEM AKUNTANSI PENGELUARAN KAS SIMPAN PINJAM PADA BUMDes DANAU INDAH DESA BUKIT PEDUSUNAN KECAMATAN KUANTAN MUDIK KABUPATEN KUANTAN SINGINGI

Abstract

This research was carried out at BUMDes Danau Indah in Bukit Pedusunan Village. This study aims to determine the internal controls implemented by BUMDes Danau Indah. In addition, this study also explains how the cash disbursement system is implemented in BUMDes Danau Indah. The main issues explained by the researcher are as follows: to see how the internal control system implemented by BUMDes Danau Indah is in accordance with the internal control system according to Commite of Sponsoring Organizations (COSO).This type of research is a case study conducted in BUMDes Danau Indah, Bukit Pedusunan Village, Kuantan Mudik District,Kuantan Singingi Regency,Riau.The data collection techniques used were interviews, observation and documentation. The technique of data analysis is the compliance test and conformity with the theory.The results showed that most of the internal control activities of BUMDes Danau Indah were in accordance with the internal control according to COSO. Only two subcomponents that are incompatible, namely those contained in the component of the performance control and monitoring environment.