PENERAPAN MANAJAMEN AKUNTANSI DALAM PENGELOLAAN DANA DESA DI DESA SEBERANG KECAMATAN PESISIR BUKIT KOTA SUNGAI PENUH

DIDIK MAINOVIA PUTRA, EDWIN BUSTAMI, HELMI EDISA

Abstract

The background of this research is that there are still many problems, both in the areas of planning, implementation, administration, reporting, and village financial accountability (Dana Desa). At the planning stage, the use of the Village Fund tends to be based on the program to be implemented by the Village Head so that during the Development Plan Deliberation, the community leaders present seem to be only listening. This study aims to determine the application of financial accounting in managing village funds in Seberang Village to find out efforts to overcome obstacles when carrying out the process of recording and managing finances in Seberang Village. Research result. Discipline shows that the application of financial accounting management in managing village funds in Seberang Village is good. This is based on data accuracy, transparency, timeliness, validity, relevance and reliability of information with technical guidelines whose validity is accounted for because the making of the Village Fund in Desa Seberang Village has been guided by Regional Regulations and Village Regulations. Implementation of management in the management of village funds in Desa Seberang Village, all processes are carried out through village deliberations. Starting from exploring needs, planning APBDes (where the Village Fund is included), implementation, monitoring, and evaluation. This mechanism that is transparent and involves the community builds a democratization process, so that it can achieve the goals for the welfare of the village community.