Jurnal Eksis
Vol 16, No 2 (2020): Vol 16, No 2 (2020)

ANALISIS PENERAPAN PENGELOLAAN KEUANGAN DANA DESA BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (Studi Kasus Pada Desa Melintang Kecamatan Muara Wis Kabupaten Kutai Kartanegara)

Nyoria Anggraeni Mersa (Politeknik Negeri Samarinda)



Article Info

Publish Date
31 Oct 2020

Abstract

 The objectives achieved in this study were to determine the application of Melintang Village financial management based on Permendagri Number 20 of 2018 concerning village financial management. Techniques collection data using triangulation techniques aim to test the truth of data obtained from observation, interviews and documentation from Melintang Village. The results of the discussion that have been described are: (a) village financial planning has been carried out with the principles of community participation and openness, (b) in the implementation of the village government has applied the principle of accountability for revenues and expenditures, but can be seen from the realization of the implementation of the budget allocation for village funds have not been optimally absorbed, especially in the field of implementation of development activities, (c) the administration has been carried out and is periodically accounted to the village head and the community, (d) reporting on the realization of the APBDesa implementation has been submitted to the community as a form of the process of implementing the APBDesa implementation, (e) for accountability reports on the realization of the APBDesa the village head has also submitted to the Regent at the end of the fiscal year.   Keyword : village financial management, internal ministerial regulation

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Journal Info

Abbrev

eksis

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Jurnal Eksis merupakan kumpulan dari penelitian-penelitian atau karya ilmiah dosen baik dari dosen perguruan tinggi negeri maupun swasta. Jurnal Eksis berisi karya ilmiah bidang ekonomi, sosial dan bisnis yang didirikan sejak tahun 2007 oleh jurusan akuntansi Politeknik Negeri Samarinda. Jurnal ...