Journal of Accounting Research, Organization and Economics (JAROE)
Vol 1, No 2 (2018): JAROE, Vol.1 No.2 December 2018

A Performance Analysis of Village Fund Management: A Case Study in Lut Tawar District – Indonesia

Bustaman Bustaman (Unknown)
Erlisa Amalia (Unknown)
Jalaluddin Jalaluddin (Syiah Kuala University)



Article Info

Publish Date
30 Sep 2018

Abstract

AbstractObjective – This study aims to analyze the performance of village governments in managing financial resources of the budget year 2016 in Lut Tawar District, Central Aceh Regency, according to the Indonesian Minister of Home Affairs Regulation (or PERMENDAGRI) No. 113, 2014. Design/methodology – This research is a descriptive research with a qualitative approach is a type of research where the researcher describes or deeply analyzes the result of a research about an object and then adds it with sources which already existed in the research object. The data was gathered through number of interviews and document analysis.  Results – The result of the research shows that the performance of the village government in managing fund allocation in Lut Tawar Sub-district at the planning stage has been running well. The implementation stage has been completed where all the programs and activities are executed in accordance with the plan. The administrative stage has been done well by the treasurers and every month the treasurers have accounted for every acceptance and expenditure to the village headmen. In the reporting stage, the delay in submitting accountability report is caused by some negligence by the party from the village government. At the accountability stage, the accountability reports were reported as well as evaluated with the village government community and transparent to the community for every use of village funds in the form of information posted on the information boards in the office of the village headmen and billboards installed in front of the village headman office.

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Journal Info

Abbrev

JAROE

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

The scope of JAROE covers business and economics related fields. It receives and publishes conceptual, research, and review papers in business and economics related fields. It aims to be a highly reputable journal which publish high quality articles. Subject areas suitable for publication in JAROE ...