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IMPLEMENTASI PENGELOLAAN DANA DESA STUDI KASUS PADA DESA LAMA BARU KECAMATAN SEI LEPAN KABUPATEN LANGKAT .HERTI DIANA HUTAPEA
JURNAL ILMIAH MAKSITEK Vol 3 No 2 (2018): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

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Abstract

The purpose of this study was to determine the implementation of village fund management based on Permendagri No. 113 of 2014 in the Lama Baru Village, Sei Lepan Subdistrict, Langkat Regency, in 2016 is in accordance with Permendagri No. 113 of 2014.This type of research is descriptive research with a qualitative approach by describing a particular phenomenon or condition as a research method. The data collection technique used was in-depth interviews (semi-structured in-depth interviews, passive participatory observation and documentation). And data analysis techniques are carried out by stages of data collection, data reduction, data validity testing, after data reduction, then the data is tested for validity with credibility. Data testing was carried out using triangulation techniques, data presentation in the form of village financial management analysis, suitability analysis of documents related to village financial management in the Baru New Village with village financial management according to Permendagri No 113 of 2014 and Conclusions.The conclusion shows that the Financial Management of Lama Baru Village, Sei Lepan Subdistrict, Langkat Regency shows that the overall activities of financial management are in accordance with the Minister of Home Affairs Regulation No.113 of 2014. Starting from the planning stage, which starts with the implementation of musrembangdes as a forum to determine the activities that will be carried out and prioritized which will produce a budget plan to implement the work budget that will be allocated to work activities in the Lama Baru Village, Sei Lepan Subdistrict, Langkat Regency, in the training phase in which all transactions that occur in village financial management have been recorded systematically and chronologically. However, the New Lama Village Government in conducting transactions related to village finances still does not use bank transfer services to third parties because the Lama Baru Village Government uses the self-management system in its financial management, namely using the labor services in the Lama Baru Village. In the accountability stage, it is still not carried out in accordance with Permendagri No. 113 of 2014, namely the exclusion of the Government Report of the Government and Regional Governments that entered the village in the accountability report on the realization of the APBDesa 2016 Fiscal Year as well as the lack of public awareness of the implementation of the APBDesa implemented by the village apparatus.It is expected that the Lama Baru Village Government of Sei Lepan District can improve or improve the financial management of the Lama Baru Village in Sei Lepan Subdistrict, Langkat Regency in the future in terms of conducting transactions both receipts and expenditures of village finance using bank transfer services to third parties and the New Lama Village District Government. Sei Lepan Langkat Regency should make a report on the program of the Government and Regional Government that enters the village and includes it in the accountability report on the realization of the APBDesa implementation of Fiscal Year 2016.
EVALUASI IMPLEMENTASI AKUNTANSI KEUANGAN DESA MULIOREJO KECAMATAN SUNGGAL KABUPATEN DELISERDANG .HERTI DIANA HUTAPEA; Hendrik Elisa Sutejo Samosir
JURNAL ILMIAH MAKSITEK Vol 3 No 3 (2018): JURNAL ILMIAH MAKSITEK
Publisher : LP2MTBM MAKARIOZ

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.727 KB)

Abstract

This research aims to evaluate the implementation of rural financial accounting in Muliorejo village, how is the preparation and presentation of the MulioRejo village financial report in based on Permendagri No.113/2014 and the constraints in the process of preparing rural financial reports and solutions to overcome obstacles in the preparation of rural financial statements.The sample of this study was Muliorejo village, subdistrict Sunggal, Deli Serdang regency. Data collection techniques are carried out by observation, documentation. Interview and triangulation of data with descriptive analysis techniques year 2016.The results of this research that the implementation of rural financial accounting in Muliorejo Village had not yet fully carried out in the village of Muliorejo, starting from the recording phase, grouping phase, summary phase and reporting phase. In the Recording phase it has been done very well. In the grouping and summary phase it has not yet been done, because there are no journals or records that are only simple so that the recording of transaction evidence in the ledger does not yet exist and the balance sheet and working paper do not yet exist in the rural financial accounting. While this Reporting Stage has been done very well. Preparation and Presentation of rural Financial Statements Muliorejo Village is already quite good because it has complied with Permendagri No 113/2014 with consist of repoting of villange budget (APBDesa), General Cash Book, Bank Book, Tax Assistance Book, the realization of implementation of village budget report and the liquedfying the fixe nominal asset on villange assets report. And there are the constraints in the process of preparing rural financial reports is human resource capicity in the process of preparing the Muliorejo Village government report so as to improve the quality of Village, there is no Computerized System in the preparation of the 2016 Muliorejo Village government financial report and communication with all parties involved in the process of preparing the rural financial reports, the disbursement of village funds is late so that disrupts the process of preparing financial statements can run smoothly and precisely in the rural financial reporting.Based on the conclusion, it can be suggested that the Muliorejo Village bachelors go home to build a village to overcome the weakness of the human resource competencies of the village apparatus, preferably using a computerized system in the process of compiling rural government financial reports so that are better and more detailed and avoid mistakes and disbursement of village funds and recommend that disbursement of village funds not be late so as not to disrupt the process of preparing the village government financial statements.