PENERAPAN AKUNTABILITAS PADA PENGELOLAAN KEUANGAN PEMERINTAHAN DESA PEPAS ASA KECAMATAN BARONG TONGKOK KABUPATEN KUTAI BARAT

Abstract

Pepas Asa Village is one of the villages that received village funds from the central government, so that financial management must be supervised. This study aims to determine and analyze the suitability level of accountability in the financial management of the Pepas Asa village government and compare it with Permendagri No. 20 of 2018.

The results of this study indicate that the implementation of accountability in the financial management of the Pepas Asa village government is in accordance with Permendagri No. 20 of 2018 concerning village financial management. However, there are still some provisions that have not been implemented. First, at the planning stage the delivery of the village regulation draft regarding the Village APBDes to the Regent is still experiencing delays. Furthermore, in the implementation process, the receipts and disbursements of the village treasury have not yet gone through the village treasury account, not all receipts and disbursements are supported by valid evidence, submission of SPP for the activities carried out is carried out before the goods/services are received. In addition, at the accountability stage there are still delays in accountability reporting.