KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH
Vol 7, No 2 (2022)

Analisis Akuntabilitas Pengelolaan Dana Desa di Kabupaten Sekadau, Provinsi Kalimantan Barat Tahun 2018

Lusianus Hendro Santoso (Faculty of Economic and Business, Tanjungpura University)
Rosyadi Rosyadi (Faculty of Economic and Business, Tanjungpura University)



Article Info

Publish Date
09 Aug 2022

Abstract

This study aims to analyze and determine the differences and the management and use of Village Funds in Developed Villages, Developing Villages and under-developed Villages in Sekadau Regency. This research uses a qualitative descriptive approach, with documentation analysis and direct interviews. The results showed that the management of Village Funds in Developed Villages, Developing Villages and Under-Developed Villages in Sekadau Regency tended to have the same system and were in accordance with applicable regulations. The use of Village Funds in developed villages has a higher capacity as indicated by the amount of expenditure disbursed by the developed village government, which focuses more on the capital expenditure component than personnel expenditure and expenditure on goods and services. Meanwhile, in developing and underdeveloped villages, the use of village funds in the components of personnel expenditure and goods and services expenditure is almost the same as capital expenditure.

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Journal Info

Abbrev

KEUDA

Publisher

Subject

Economics, Econometrics & Finance

Description

Topik Keuda berkaitan dengan aspek apapun dari Keuangan Daerah dan Kajian Ekonomi, termasuk namun tidak terbatas pada topik berikut: 1. Akuntansi Sektor Publik 2. Akuntansi Manajemen 3. Ekonomi ...