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All Journal Formosa Journal of Multidisciplinary Research (FJMR) IJEMA
Olivia Sardjono
Universitas Sam Ratulangi
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Education Social Sciences

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Analisis Penerapan Sistem Pengendalian Internal Pemberian Kredit Pada Badan Usaha Milik Desa Mangintohas Bella Wahongan; Hendrik Gamaliel; Olivia Sardjono
Indonesian Journal of Economics Management and Accounting Vol. 3 No. 7 (2026): IJEMA - Juli 2026
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

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Abstract

Penelitian ini bertujuan menganalisis penerapan Sistem Pengendalian Internal Pemerintah (SPIP) dalam pemberian kredit pada BUMDes Mangintohas, Desa Wongkai, Kecamatan Ratahan Timur. Penelitian menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara dan dokumentasi, kemudian dianalisis berdasarkan lima unsur SPIP sesuai Peraturan Pemerintah Nomor 60 Tahun 2008. Hasil penelitian menunjukkan bahwa penerapan SPIP dalam pemberian kredit telah berjalan cukup efektif, ditandai dengan pemisahan fungsi, mekanisme otorisasi yang jelas, penerapan prinsip kehati-hatian, serta pemantauan pembayaran angsuran. Namun, pengendalian internal masih belum didukung oleh dokumentasi risiko dan prosedur tertulis yang memadai. Oleh karena itu, diperlukan penguatan dokumentasi dan perencanaan risiko agar sistem pengendalian internal dapat berjalan lebih optimal dan berkelanjutan
Analysis of Payment Accountability for the Implementation of Expenditure Budgets at the Palma Plant Instrument Standard Testing Center Gabriella Firly; Heince Wokas; Olivia Sardjono
Formosa Journal of Multidisciplinary Research Vol. 4 No. 2 (2025): February 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v4i2.71

Abstract

The increasing complexity of financial management has resulted in a need for stronger accountability to ensure that the budget is used effectively and efficiently. Large spending budgets are often the target of irregularities by irresponsible individuals, so that the low level of public trust in the government is caused by the lack of transparency and accountability in the management of state finances. This study aims to determine the accountability of payments for the implementation of the state revenue and expenditure budget (APBN) at the Palm Plant Instrument Standard Testing Center (BPSI Palma Plants). The research method used in this study is descriptive qualitative using data sources, namely primary and secondary data and with data collection techniques of observation, interviews, and documentation. The results of this study indicate that the Palm Plant Instrument Standard Testing Center Payment for the implementation of the state revenue and expenditure budget is in accordance with PMK No. 210 of 2022. There are also obstacles in the Sakti application which often experiences disruptions or instability during the administration process.
Co-Authors Bella Wahongan Gabriella Firly Heince Wokas Hendrik Gamaliel