Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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Sustainability of Special Financial Aid Fund: Analysis of the Internal Control System for Management of the Subak Tani Kayupas Beduuran Village Banyuning

Authors
Ketut Suci Artini1, I Dewa Putu Tri Arta Wasana2, *, Ni Komang Sapta Putri Mertha Agustina1, I Made Arda Waras Satwika2, Made Risma Yuliani1, Ni Kadek Wulan Ardiana Sukma1
1Department of Economic and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
2Department of management, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: tri.arta@undiksha.ac.id
Corresponding Author
I Dewa Putu Tri Arta Wasana
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.083How to use a DOI?
Keywords
Fund management; Internal control; Subak
Abstract

This study aims to find out the implementation of the internal control system for special financial aid funds management with the Tri Hita Karana concept in Subak Kayupas Beduuran Banyuning Village. This research was conducted by using qualitative method. Data was collected through observation, interviews, and documentation which were subsequently carried out data analysis through three stages, namely (1) data reduction, (2) data presentation, and (3) drawing conclusions. The results of this study showed that the special financial aid funds management in the Subak Kayupas Bedauuran starting from the planning, implementation, and accountability stages had implemented values that are constrained in the concept of Tri Hita Karana, namely Parahyangan, Pawongan, and Palemahan. The implementation of the internal control system based on environmental control components, risk assessment, control activities, information and communication, and monitoring in the management of special financial aid funds accompanied by the concept of Tri Hita Karana in Subak Kayupas Beduuran Banyuning has run quite adequately, so it can be concluded that special financial fund aid management in Subak Kayupas Beduuran has run well.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
978-94-6239-465-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.083How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Ketut Suci Artini
AU  - I Dewa Putu Tri Arta Wasana
AU  - Ni Komang Sapta Putri Mertha Agustina
AU  - I Made Arda Waras Satwika
AU  - Made Risma Yuliani
AU  - Ni Kadek Wulan Ardiana Sukma
PY  - 2021
DA  - 2021/11/25
TI  - Sustainability of Special Financial Aid Fund: Analysis of the Internal Control System for Management of the Subak Tani Kayupas Beduuran Village Banyuning
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 574
EP  - 581
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.083
DO  - 10.2991/aebmr.k.211124.083
ID  - Artini2021
ER  -