ANALISIS AKUNTANSI KEUANGAN DESA PADA KANTOR DESA ULULOGA KECAMATAN MAUPONGGO KABUPATEN NAGEKEO

Abstract

This research aimed to find out how the implementation of Village Financial Accounting of Desa Ululoga,
Mauponggo was suitable with IAI-KASP (2015) about the guideline of Assistance of Village Financial Accounting.
The research was descriptive-qualitative, in which drew conclusions based on Permendagri Number 113, 2014.
Moreover, the informants which were used in this research consisted of the Head of Village, its secretary, its
treasurer, head of BPD, and public figures. Furthermore, the data collection technique used observation, interview,
and documentation. Additionally, the data analysis technique was started with checking the data completeness,
the data quality, and data analysis. The research result concluded that the report of Village Financial Management
had fulfilled the standard of Village Financial Checking as had been mentioned in the report of APBDesa. Likewise,
the preview of the Village Financial report had also given information related to the result of budgeting as part of
Village Financial activities which were systematically within the realisation report. It showed that there was still a
lack of budgeting.