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All Journal Jurnal Ilmiah Raflesia Akuntansi
Ida Nur Safitri
Universitas Dehasen Bengkuku
Economics, Econometrics & Finance

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Akuntabilitas Pemerintah Desa dalam Pengelolaan Anggaran dan Pendapatan Belanja (APBES) (Studi Kasus Desa Karang Jaya Kecamatan Teras Terunjam Kabupaten Mukomuko) Ida Nur Safitri; Herlin Herlin; Abdul Rahman
Jurnal Ilmiah Raflesia Akuntansi Vol. 11 No. 1 (2025): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v11i1.651

Abstract

The purpose of this research is to see and know the accountability of the village government in managing the APBDes in Karang Jaya Village, Terrace Terunja Sub-district, Mukomuko Regency. This research uses a combination method that combines two methods, the techniques used are interviews, questionnaires, and documentation. The results of the study found that the accountability of the village government in managing APBDes from the planning stage to accountability, has been very bankable and I have never experienced difficulties and been caught in a case. The stages of APBDes management can be said to be very good and accountable in accordance with the rules and refer to the draft APBDes program that has been prepared. Furthermore, this draft program is the basis for the preparation of village regulations regarding the APBDes. The stages of APBDes village financial management are: 1) Planning, 2) Implementation, 3) Administration, 4) Reporting, 5) Accountability. The village government fully refers to the technical guidelines from the Regent and Permendagri No. 20/2018. Keywords: Accountability, APBDes Management, Permendagri No. 20/2018.
Co-Authors Abdul Rahman Herlin Herlin