ANALISIS SISTEM INFORMASI AKUNTANSI PELAKSANAAN ANGGARAN PENDAPATAN BELANJA DESA LEMPUR MUDIK KABUPATEN KERINCI

RIO BAVIGA

Abstract

This study aims to determine the accounting information system for implementation village expenditure budget Lempur Mudik village kerinci district. In this study the population is the village apparatus of Lempur Mudik. In this the number of samples were village heads, secretaries, village officials, communities. The data analysis technique used is qualitative data technique, which is a data analysis technique that does not use numeric data and or does not use certain statistic. The results of this study are the analysis of the accounting information system for the implementation of the APBDes carried out by the village of Lempur Mudik in terms of the five indicators of the accounting information system, the implementation of the APBDes already reflects the accounting information system in accordance with the regulation of the minister of home affairs number 20 of 2018. The security of information data on the implementation of the APBDes implementation report is sufficient safe. The timeliness of submitting information on the implementation of the village budget APBDes does not reflect a good and effective accounting information system in accordance with the regulation of the minister of home affairs number 20 of 2018. Accuracy in preparing and conveying information on the implementation of the village APBDes Lempur Mudik is quite good. The variation of the accounting information system report on the implementation of the village budget of Lempur Mudik is only one variation. And indicators of data relevance already reflect the accounting information system in accordance with the regulation of the minister of home affairs number 20 of 2018 because the data reported is very relevant to valid budget data and is not much different from the realization of the implementation of the village budget that has been determined.