ANALISIS PENGENDALIAN INTERNAL DALAM PENCEGAHAN FRAUD PENGELOLAAN DANA DESA (STUDI PADA KANTOR DESA CAMPURJO, KECAMATAN WONOMULYO)

Abstract. Analysis of Internal Control in Prevention of Fraud in Village Fund Management (Study at the Limbua Village Office, Sendana District). Thesis, Accounting Study Program, Faculty of Economics, University of West Sulawesi. This study aims to find out how to implement and how optimal the Internal Control System is in preventing fraud in managing village funds at the Campurjo village office, Wonomulyo sub-district. The type of research that the authors use in this study is a qualitative method. Sources of data in this study were the village secretary, inspectorate, members of the BPD, and the people involved. The instruments used were interviews and documentation studies to describe and explain the Internal Control System in preventing fraud in the management of village funds at the Campurjo village office, Wonomulyo District. The results of this study indicate that Internal Control at the Campurjo village office, Wonomulyo  District, has been implemented effectively and optimally based on SPIP. So that the achievement of organizational goals can be achieved properly