ALOKASI DANA DESA DALAM PERSPEKTIF AKUNTANSI DAN KEUANGAN

Abstract

This research is meant to find out the implementation of accounting and financial management, the
disbursement mechanism, the preparation stages of financial management, problems which are encountered in
the implementation of accounting and financial management of village allocation fund and the efforts which have
been carried out in order to overcome the problems which occur at Medaeng village in Waru district in Sidoarjo
regency. This research is a descriptive researtch which has been carried out by using qualitative approach. The
sources of data are the primary and the secondary data. The data collection technique has been conducted in the
form of observation, interview, library research, and documentation. The result of data collection is analyzed by
using comparative qualitative descriptive method. The result of the research shows that the financial accounting
system of village allocation fund has been carried out by using microsoft excel program in the form of general
cash book and cash book helpers of receipts and cash book helpers of expenditure. Meanwhile, the financial
management in 2015 was quite well and realistic since it has been prepared in budget plan.
Keywords: Financial accounting, financial management, village allocation fund.