Widi Nurdiati
Institut Manajemen Wiyata Indonesia

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Analisis Pengelolaan Keuangan Desa di Desa Bojongasih Kabupaten Sukabumi Jawa Barat Zulkarnain Zulkarnain; Widi Nurdiati
Jambura Accounting Review Vol. 1 No. 2 (2020): Jambura Accounting Review - August 2020
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v1i2.17

Abstract

This study aims to determine the application of Permendagri No. 113/2014 About Village Financial Management About Village Financial Management on Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, as well as coaching, and overseeing village financial management. The qualitative-descriptive method is used to describe and interpret data on village financial management found in the field and then a conclusion is drawn. Data collection was carried out with documentation and interview studies. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are, in general, financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency, which is not yet fully in accordance with Permendagri Number 113/2014. Some of the obstacles faced by Village Planning include not timely submitting a Raperdes about the Village’s Budget. In the implementation of financial management contrary to Permendagri and not in accordance with Permendagri. Then, monthly reports are not submitted to the Village Head. As well as coaching and supervision from local governments that are less than optimal.
ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA: ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA Zulkarnain Zulkarnain; Widi Nurdiati
Jurnal Akuntansi Bisnis dan Ekonomi Vol. 6 No. 1 (2020): Jurnal Akuntansi Bisnis dan Ekonomi (JABE)
Publisher : Universitas Widyatama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (502.758 KB) | DOI: 10.33197/jabe.vol6.iss1.2020.472

Abstract

This study aims to determine the application of Permendagri No. 113/2014 concerning Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, and guidance and supervision of village financial management. The qualitative-descriptive method is used to describe and interpret data regarding village financial management found in the field and then draw a conclusion. Data collection was carried out by documentation study and interviews. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are that in general the financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency is not fully in accordance with Permendagri No. 113/2014. Some of the obstacles faced include in the Village planning that it is not timely to submit the Raperdes regarding the APBDesa. In the implementation of financial management it is against the Permendagri and not in accordance with the Permendagri. Then, the monthly reports are not submitted to the Village Head. As well as less than optimal guidance and supervision from local governments.