Penatausahaan Pengelolaan Keuangan Daerah Berdasarkan Permendagri NO 77 Tahun 2020

Abstract

Purpose: This study aims to determine and analyze the suitability of internal control of financial administration between the West Kotamobagu District Office and internal control according to COSO, and to analyze the financial administration implemented in the West Kotamobagu District Office in accordance with Permendagu Number 77 of 2020 concerning Technical Guidelines for Regional Financial Management.

Design/methodology/approach: The type of research used is qualitative with a descriptive approach. The data sources used are primary and secondary data.

Findings: The resultsof the study on financial administration in the West Kotamobagu District can be concluded that a series of processes from planning, budgeting, administration, reporting to accountability have been carried out in accordance with the Regulation of the Minister of Home Affairs No. 77 of 2020, the implementation of internal control of financial administration in the West Kotamobagu District Office has been implemented well, but has not been implemented optimally and still needs improvement.

Research limitations/implications:  Overall, Permendagri No. 77 of 2020 supports the implementation of internal control principles outlined by COSO by providing specific technical guidelines for government administration at the sub-district level. The implementation of these guidelines contributes to the creation of a more effective internal control system, supporting transparency, accountability, and efficiency in the management of government administration.

Keywords : Financial Administration; Internal Control System; Regional Financial Administration; Budgeting; Accountability; Regional Financial Management.