EVALUASI PENYAJIAN LAPORAN KEUANGAN PEMERINTAHAN DESA PADA PEMERINTAHAN DESA SENTUL

Abstract

The financial statement of the village administration may provide information which can be used as the basic of
budget preparation and the appraisal performance of the village government for the next period. The purpose of the
research is to find out whether the presentation of financial statement of Sentul village in Sumbersuko subdistrict,
Lumajang district is in accordance with the Minister of Home Affairs Regulation No. 113 of 2014 concerning the
financial management of the village. This research has been carried out by using descriptive qualitative method. The
data collection technique has been done by collecting the primary data through direct observation in Sentul village,
then compares the compatibility between the financial statement of Sentul village that consists of village budget
report, the realization of the implementation of village budget report, accountability report of the realization of the
implementation of village budget and the Minister of Home Affairs Regulation No. 113 of 2014
. The result shows
that there are discrepancies of code and name account of village budget report, the realization of implementation of
village budget report and the liquefying the fixed nominal asset on village assets report that arranged by the village
goverment of Sentul in fiscal years 2015.

Keywords: Village budget report, financial statement, discrepancies of the financial statement, village assets report.