AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DAN SISTEM PENGENDALIAN INTERNAL DESA (Studi Kasus Pada Desa Junwangi Kecamatan Krian Kabupaten Sidoarjo)

Abstract

This research aims to determine the mechanism of accountability of the Revenue and Expenditure Budget of the Village Budget Revenue and Budgeting , the internal control system, the obstacles that encountered in the mechanism of accountability and efforts to overcome the obstacles in the responsibility mechanism of APBDesa in Junwangi village, Krian district, Sidoarjo regency. This research uses descriptive research using qualitative method. Sources of data used are primary data and secondary data. Data collection techniques used interviews and documentation. The results of the research shows that the 2016 Budget Revenue and Budgeting Mechanism (APBDesa) has been done well. As for the Internal Control System implemented by Village Village Junwangi, , Krian district, Sidoarjo regency is good. With the Application of Village Financial System can facilitate the Village Devices in doing Village Financial Report. The obstacles that had reached the Village Junwangi the Late Fund Disbursement, Human Resources, and the Role of Society.
Keywords: Accountability of village financial management, internal control system, village revenue, expenditure budget (APBDesa).