ANALISIS PENGELOLAAN KEUANGAN DESA SIDOMULYO KECAMATAN TABANG KABUPATEN KUTAI KARTANEGARA

Abstract

Village financial management is an overall activity that includes planning, implementation, administration, reporting, and accountability of village finances carried out in one fiscal year. This study aims to determine and analyze the financial management planning of Sidomulyo Village, Tabang District, Kutai Kartanegara Regency based on Permendagri No.20 of 2018.

The theoretical basis used is Public Sector Accounting which emphasizes transparency, accountability, and efficiency in village financial management which focuses on planning, implementation, administration, reporting, and accountability. in the government entity of village financial management. the theory used in this research is descriptive comparative analysis with Dean J. Champion's percentage measurement tool. Primary data were obtained through interviews and direct observation, while secondary data were obtained from official village documents and financial reports.

The research results of the analysis of village financial management show that Sidomulyo Village has carried out the financial management process in accordance with Permendagri No.20/2018. In the administration stage, this village applies a monthly transaction recording system to maintain administrative order and prevent recording errors. Although financial management in Sidomulyo Village is in accordance with regulations, there are still several aspects that need to be improved, such as increasing the capacity of human resources related to village financial management and strengthening internal supervision so that financial management can run more effectively and efficiently.