ANALISIS PENGELOLAAN KEUANGAN DESA DI KAMPUNG BENGGERIS KECAMATAN MUARA LAWA KABUPATEN KUTAI BARAT

Calvin Robet Titin Ruliana2 EY. Suharyono

Abstract


This research aims to analyze the financial management in Benggeris Village, Muara Lawa, West Kutai, focusing on Planning, Implementation, Administration, Reporting, and Accountability. The theoretical foundation of financial management encompasses all company activities related to fund acquisition, fund utilization, and asset management according to the company's objectives. The research hypothesis states that the financial practices of Benggeris Village do not comply with Minister of Home Affairs Regulation Number 113 of 2014. This descriptive study was conducted in the village in 2021, with 20 individuals serving as the population for the village's financial management human resources, all of whom were included as total samples. The research instruments consisted of questionnaires, and data analysis followed Dean J. Champion's methodology. The research findings indicate that the village's financial planning complies with regulations, but the implementation, administration, reporting, and financial accountability do not meet the established standards.

Keywords


Village Financial Management, Planning, Implementation, Administration, Reporting, Accountability

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References


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DOI: https://doi.org/10.31293/jma.v13i1.7664

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