ANALISIS PENERAPAN PENGELOLAAN KEUANGAN DANA DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 20 TAHUN 2018 PADA KAMPUNG JENGAN DANUM KECAMATAN DAMAI KABUPATEN KUTAI BARAT

Abstract

The purpose of this study is to determine and analyze the suitability of planning, implementation, administration, reporting and accountability for village fund management in the village of Jengan Danum with the regulation of the minister of home affairs number 20 of 2018.The theory used in this study is public sector accounting where public accounting is a technical mechanism, accounting information tools applied to management of public funds, information for both the government as management and public information tools. The analytical tool used is a comparison table, namely a comparison table for planning, implementation, administration, reporting and accountability based on the Minister of Home Affairs Regulation Number 20 of 2018 with its application to village of Jengan Danum and conclusions will be made using the formula from Dean J Champion.The results of the analysis found can be seen that the village financial management planning in village of Jengan Danum shows a percentage of 75% so that it is in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 and the first hypothesis is accepted, the implementation of village financial management in village of Jengan Danum shows a percentage of 43% so that it is not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 and the second hypothesis is rejected, the administration of village financial management in village of Jengan Danum shows 72% so that it is in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 and the third hypothesis is accepted, reporting on village financial management in village of Jengan Danum shows a percentage of 34% so it is not in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 and the fourth hypothesis is rejected and the accountability of village financial management in village of Jengan Danum shows a percentage of 40% so it is not as appropriate. ai with the Minister of Home Affairs Regulation Number 20 of 2018 and the fifth hypothesis is rejected