ANALISIS RISIKO DALAM AKUNTANSI SEKTOR PUBLIK PADA PROGRAM BANTUAN LANGSUNG TUNAI DANA DESA (BLT-DD) DI DESA KALIANGET

Abstrak

Village Fund Direct Assistance (BLT-DD) is one of the government programs in the form of financial assistance to poor families in villages sourced from the Village Fund to reduce the impact of the COVID-19 pandemic. The implementation of this program is of concern to all parties because the value of the assistance provided is quite large during the pandemic, so there may be risks that can hinder the objectives of the BLT-DD program. This study aims to analyze the risks that occur in the BLT program in Kalianget Village; it is hoped that the community village government can jointly minimize the risks that exist in social assistance programs, especially BLT-DD. This study uses a qualitative method by observing the phenomena that occur in the object of research. Data collection techniques used by researchers are observation, interviews, and documentation studies. After the data has been collected, the researcher will then carry out data reduction, data presentation, and test the validity of the data linking relevant theoretical studies so as to obtain research results, namely the types and levels of risk that exist in the BLT program in Kalianget Village. The results of this study can show the type and level of risk in the implementation of the BLT-DD program. The risk of implementing the BLT-DD program in Kalianget Village can be identified through the public sector accounting process, there are five types of risks, namely the risk at the planning stage, namely the risk of data collection delays with a moderate to high level of risk, at the budgeting stage there is a risk of mismatch of village fund budget allocations with the number of poor people in villages with a low level of risk, the budget realization process has possible risks, namely the risk of discrepancies in budget realization between the number of proposed beneficiary families (KPM) and the number of KPMs receiving with a low-moderate level of risk, at the accountability reporting stage there is a risk of delay in preparing reports accountability of the BLT-DD program with a low level of risk, and the stages of supervision can identify the existence of a supervisory risk in the implementation of BLT that is less than optimal with a low level of risk.