Analysis Of Village Financial Management Based On Minister Of Domestic Regulation 20 Of 2018 (Case Study In Tanggobu Village Lambuya District Konawe Regency)
Husin,Sulvariany Tamburaka,Wilda Pratiwi

University Halu Oleo

Abstract

The purpose of this research is to find out whether village financial management in Tanggobu village is in accordance with Permendagri Number 20 of 2018. This research was conducted in Tanggobu Village, Lambuya District, Konawe Regency. The method used in this research is qualitative descriptive qualitative research. Researchers collected data through interviews with the village head, village secretary and treasurer of the Tanggobu village, Lambuya sub-district, Konawe district and documentation, the data analysis techniques used in this study were from the results of interviews and documentation, then the data that had been obtained were processed and analyzed after it was concluded. The results show that village financial management in Tanggobu village is generally in accordance with the Minister of Home Affairs Regulation Number 20 of 2018. However, there are still some provisions that have not been implemented. First, the village financial planning process is still experiencing delays in determining the Village Income and Expenditure Budget because new regulations have emerged so that adjustments are needed. Furthermore, in the implementation process, not all village expenditures have been carried out through village treasury accounts. In addition, the reporting and accountability process also experienced delays in submitting reports on the realization of the implementation and financial accountability of the village.

Keywords: Planning, Implementation, administration, reporting, accountabilty

Topic: Accounting and Finance