ANALISIS PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI DALAM PENGELOLAAN DANA DESA

Abstract

This research airned to analyze the implementation of system and accountancy procedure in village funds management. While, the population was Tambaksumur Village, Waru, Sidoarjo. In accordance with the accountability of financial Management, a good accountancy system should be computerized and related to Permendagri Number 113, 2014 about village financial management. The Research was descriptive-qualitative with comparative as the approach manually with excel. Moreover, the data were both primary and secondary. Furhermore, the instrument used interview and documentation. The research result concluded village funds accountancy system was applied manually with Exce. It was consists of General Cash Journal, Tax Subsidiary Journal, and Bank Journal. Meanwhile, in 2017 village funds management was considered realistic as it was arranged in budget plan. Moreover, one of the village income resources was taken from Village funds which was taken from APBN. In addition, the funds were given through APBD which used as local government development in form of its implementation, community building, and human resources (Plan Arrangement APBDes 2017)
Keywords: village funds accountancy system, village funds management, village funds