Evaluasi penganggaran, pengalokasian, penyaluran, penatausahaan, pertanggungjawaban dan pelaporan dana desa pada Desa Pineleng Satu Timur dan Pineleng Dua Indah
DOI:
https://doi.org/10.58784/rapi.92Keywords:
village fund Management, Village Fund, Internal Government Control SystemAbstract
The village fund can create development and empower villages toward a fair, prosperous, and prosperous society. This study aims to evaluate the processes of Budgeting, Allocation, Distribution, Administration, Accountability, and Reporting of Village Funds in the villages of Pineleng Satu Timur and Pineleng Dua Indah to determine whether they are adequate or not by examining their compliance with prevailing regulations and the theory of the Government's Internal Control System. The method used in this research is a qualitative descriptive method. The results show that the processes of Budgeting, Allocation, Distribution, Accountability, and Reporting of Village Funds in Pineleng Satu Timur and Pineleng Dua Indah villages are in accordance with the prevailing regulation, namely PMK Number 201/PMK.07/2022 concerning the Internal Control System. However, the administration process of the village funds in these villages cannot yet be considered compliant with the prevailing regulations. The budgeting to reporting processes of the village funds in both villages can be deemed adequate, considering the presence of elements of the Internal Control System in each stage from budgeting to reporting of the village funds.
Downloads
References
Anthony, R. N., & Govindarajan, V. (2013). Sistem Pengendalian Manajemen, Edisi 12. Jakarta: Karisma Publishing Group.
Fauziah, I. (2021). Analisis pelaksanaan dan penatausahaan dana desa pada Desa Pacul Kecamatan Talang Kabupaten Tegal. Skripsi. Politeknik Harapan Bersama. https://eprints.poltektegal.ac.id/585/
Firmansyah, D., Susetyo, D. P., & Sumira, M. (2020). Dampak dana desa terhadap pembangunan desa dan pemberdayaan masyarakat desa (Studi kasus pada Desa Cibitung Kecamatan Sagaranten Kabupaten Sukabumi). Jurnal Akuntansi Berkelanjutan Indonesia, 3(2), 168-181. DOI: 10.32493/JABI.v3i2.y2020.p168-181
Halim, A. R., & Taryani, A. (2023). Pengelolaan dana desa dan dampaknya terhadap indeks desa membangun di Nusa Tenggara Timur. Jurnal Manajemen Perbendaharaan, 4(1), 51-71. DOI: 10.33105/jmp.v4i1.486
Indriani, R., & Siswantoro, D. (2023). Evaluasi penerapan Sistem Pengendalian Intern Pemerintah (SPIP) pada Satuan Kerja X. Jurnal Program Studi Akuntansi Politeknik Ganesha, 7(4), 3006-3017. DOI: 10.33395/owner.v7i4.1656
Kaluntas, T. N., Laoh, E. S. H., & Rori, Y. P. I. (2019). Evaluasi pengelolaan dana desa di Desa Kalasey Dua Kecamatan Mandolang Kabupaten Minahasa. Jurnal Ilmiah Sosial Ekonomi Pertanian, 15(1), 55-64. DOI: 10.35791/agrsosek.15.1.2019.23364
Lilis, P., & Anggadini, S. D. (2011). Sistem Informasi Akuntansi. Jakarta: Graha Ilmu.
Maharini, B. P., & Utomo, R. B. (2019). Analisis perencanaan pengelolaan dana desa (Studi pada dana desa tahun 2018 di Desa Banguntapan, Kecamatan Banguntapan, Kabupaten Bantul). Jurnal Riset Akuntansi Mercu Buana, 5(2), 132-142. DOI: 10.26486/jramb.v5i2.1150
Manalu, G. C., & Novita (2022). Apakah sistem pengendalian internal dapat meningkatkan kualitas laporan keuangan pada perusahaan jasa konstruksi? E-Prosiding Akuntansi, 3(1), 1-17. https://trilogi.ac.id/journal/ks/index.php/EPAKT/article/view/1174
Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Andi.
Mildayanti, Asmapane, S., & Diyanti, F. (2022). Analisis pengelolaan alokasi dana desa di Desa Salo Palai. Jurnal Ilmu Akuntansi Mulawarman, 7(3), 1-7. https://journal.feb.unmul.ac.id/index.php/JIAM/article/view/7738
Raharjo, M. M. (2021). Pengelolaan Dana Desa. Jakarta: Sinar Grafika Offfset.
Sutarman. (2012). Pengantar Teknologi Informasi. Jakarta: Bumi Aksara.
Tuwo, G. S., Tanor, L., & Winerungan, R. (2021). Analisis pengelolaan dana desa di Desa Kamanga Kecamatan Tompaso Kabupaten Minahasa. Jurnal Akuntansi Manado, 2(3), 318-325. DOI: 10.53682/jaim.vi.1155
Wulan, D. D. N., & Helmy, H. (2023). Analisis penerapan pengelolaan dana desa: Studi kasus pada Desa Sari Mulya dan Desa Kuamang Kecamatan Jujuhan Ilir Kabupaten Bungo Provinsi Jambi. Jurnal Eksplorasi Akuntansi, 5(1), 160-175. DOI: 10.24036/jea.v5i1.651
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Aurora Christi Zeke, Dhullo Afandi, Sherly Pinatik
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.
