Indonesian Journal of Advanced Social Works (DARMA)
Vol. 2 No. 6 (2023): December 2023

Village Finance and Community Institution Training in East Lumban Pea Village, Toba Regency

Farida Sagala (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Siti Normi (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Arthur Simanjuntak (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Septony B. Siahaan (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Mitha Christina Ginting (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Lamria Sagala (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Thomas Sumarsan Goh (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Rike Yolanda Panjaitan (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Duma Rahel Situmorang (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Faido M.P. Simanjuntak (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Tiur Rajagukguk (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Robinhot Gultom (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Jeudi A.T.P. Sianturi (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Jeremia Siregar (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)
Heri Nadeak (Fakultas Ekonomi, Universitas Methodist Indonesia, Medan)



Article Info

Publish Date
30 Dec 2023

Abstract

The purpose of this training is to increase the accounting knowledge of village heads and village officials so that they can record village financial transactions properly and accurately. There are several stages in conducting philanthropy: preparation, implementation, evaluation, and reporting. Findings from interviews with village heads and village officials regarding village financial management include: Planning Stage: At this stage, village heads and village organizations identify local problems and respond to community suggestions through the Village Consultative Body (BPD) and community leaders. Implementation Stage: After the activity implementation file is complete, the activity implementation file is ready to be submitted. Administration Stage: The treasurer must report how much his income and expenses are and detail what the funds are used for. Reporting Stage: At the reporting stage, the village treasurer is responsible and obliged to record and book properly account for money through financial accountability reports at the end of each month. Accountability Stage: The village head is basically responsible to the residents and the accountability process is passed through the Camat to the Regent/Mayor.

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Journal Info

Abbrev

darma

Publisher

Subject

Education Social Sciences

Description

The Indonesian Journal of Advanced Social Works (DARMA) is focused and committed to enhancing social work practices, research, and education. Therefore, the journal addresses current issues, challenges, and responses facing social work practice and education globally. The journal invites debates and ...