Analisis perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018
DOI:
https://doi.org/10.58784/rapi.73Keywords:
Comparative Analysis, Village Financial Management, Permendagri Number 20 of 2018Abstract
Village Financial Management encompasses planning, implementation, administration, reporting, and village financial accountability, as outlined in Permendagri Number 20 of 2018. Villages are granted adequate authority and financial resources to manage their potential for improving the economy and welfare of residents, as well as for village development activities. The village government plans to implement the project using funds from the Village Budget (APBDes). The objective of this study is to determine whether financial management in Pineleng Satu Timur Village and Lotta Village, Pineleng District, Minahasa Regency complies with Permendagri No. 20 of 2018 and to investigate the Performance Allocation in the two villages. The study employs a descriptive qualitative method to collect relevant data. The financial management research conducted in Pineleng Satu Timur Village and Lotta Village indicates compliance with Permendagri Number 20 of 2018 for the planning, implementation, reporting, and accountability stages. However, non-compliance with Permendagri Number 20 of 2018 was found in the administration stage.
Downloads
References
Amalia, N. (2022). Analisis perencanaan pengelolaan keuangan desa berdasarkan Permendagri Nomor 20 Tahun 2018 di Desa Borikamase Kecamatan Maros Baru Kabupaten Maros Disertasi. Universitas Bosowa.
Anggriani, N., Nurodin, I., & Iskandar, D. (2019). Penerapan prinsip akuntabilitas dan transparansi dalam pengelolaan anggaran pendapatan dan belanja desa. ekono insentif, 13(2), 134-145. DOI: https://doi.org/10.36787/jei.v13i2.157.
Annisa, V., Monoarfa, R., & Pakaya, L. (2023). Evaluasi implementasi Permendagri Nomor 20 Tahun 2018 dalam pengelolaan keuangan desa. Economics and Digital Business Review, 4(2), 115-121. https://ojs.stieamkop.ac.id/index.php/ecotal/article/view/484.
Hidayat, S. (2021). akuntansi pemerintah. Padang: PT Inovasi Pratama Internasional.
Husein, H., & Latue, D. M. (2022). Implementasi penerapan Permendagri Nomor 20 Tahun 2018 tentang pengelolaan keuangan desa (Studi pada Desa Wayame Kota Ambon Provinsi Maluku). Kupna Akuntansi: Kumpulan Artikel Akuntansi, 2(2), 81-94. DOI: https://doi.org/10.30598/kupna.v2.i2.p81-94.
Nur, S. W. (2020). akuntansi dasar: Teori dan teknik penyusunan laporan keuangan. Makassar: Cendekia Publisher.
Peraturan Menteri Keuangan Nomor 201/PMK.07/2022 Tahun 2022 Tentang Pengelolaan Dana Desa.
Peraturan Pemerintah Nomor 8 Tahun 2016 Tentang Perubahan Kedua Atas Peraturan Pemerintah Nomor 60 Tahun 2014 Tentang Dana Desa Yang Bersumber Dari Anggaran Pendapatan Dan Belanja Negara.
Reza, H. K., & Susanti, M. (2022). Akuntansi pemerintahan. Edisi 1. Bandung: Media Sains Indonesia.
Suenaung, E. M., Tinangon, J. J., & Lambey, R. (2022). Evaluasi pengelolaan dana desa di Kampung Mala Kecamatan Manganitu Kabupaten Kepulauan Sangihe. Jurnal LPPM Bidang Ekososbudkum (Ekonomi, Sosial, Budaya, dan Hukum), 6(1), 1-10. https://ejournal.unsrat.ac.id/index.php/lppmekososbudkum/article/view/41516.
Sumarsan, T. (2022). Akuntansi dasar siklus akuntansi perusahaan jasa dan perusahaan dagang. Jakarta: Campustaka.
Tahulending, M., Manossoh, H., & Pinatik, S. (2022). Evaluasi pengelolaan keuangan desa di Desa Dalinsaheng Kecamatan Biaro tahun 2020. Jurnal LPPM Bidang Ekososbudkum (Ekonomi, Sosial, Budaya, Dan Hukum), 1337- 1344. https://ejournal.unsrat.ac.id/v3/index.php/lppmekososbudkum/article/view/41109?articlesBySameAuthorPage=1.
Tohari, T., Gunarianto, G., & Khojanah, K. (2021). Evaluasi pengelolaan dana desa berdasarkan Permendagri Nomor 20 Tahun 2018 tentang pengelolaan keuangan desa. Widyagama National Conference On Economics And Business (WNCEB), 2(1), 607-619.
Tumbelaka, H. I. A., Elim, I., & Kalalo, M. (2020). Analisis pengelolaan dana desa studi kasus di Kecamatan Tatapaan Kabupaten Minahasa Selatan. Indonesia Accounting Journal, 2(2), 74-86. DOI: https://doi.org/10.32400/iaj.27703.
Wicaksono, G., Pamungkas, T. S., & Anwar. (2019). Akuntabilitas pengelolaan keuangan desa: Studi kasus di Kabupaten Banyuwangi. Forum Ekonomi, 21(1), 12-22.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Grasela Feini Imbing, Jantje J. Tinangon, Novi Swandari Budiarso
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
