Peran Audit Internal dalam Mencegah Penyimpangan Anggaran Dana Desa di Desa Plumbon

Abstract

Village funds expand the fiscal authority of village governments but also increase exposure to administrative errors, misuse, and budget fraud. This study examines the role of internal audit in supervising village fund management, strengthening internal control, improving operational efficiency and effectiveness, and reducing fraud risk in Plumbon Village, Tawangmangu District. A descriptive qualitative case-study design was employed. Data were collected from March to April 2026 through semi-structured interviews, observation, and document review involving the village head, village secretary, finance officer, Village Consultative Body, local administrative representative, and community members. Data were analyzed using interactive procedures of data condensation, data display, and conclusion drawing, while source, technique, and time triangulation were applied to enhance credibility. The findings show a layered supervision mechanism. Monthly evaluations by the village head and secretary assess conformity with the village budget and cost plan; the finance officer reconciles the general cash book with bank statements; the district inspectorate verifies regulations, accountability documents, and physical outputs; and the Village Consultative Body and citizens provide institutional and social oversight. These practices support early error detection, spending discipline, transparency, and the narrowing of opportunities for fraud. The main constraints concern retrieval of historical documents and occasional recording discrepancies rather than deliberate misconduct. The study concludes that internal audit contributes to fraud prevention when routine managerial review is clearly distinguished from formal inspectorate assurance, supported by complete audit trails, follow-up procedures, community disclosure, and digital document management.