Yulianti, Siska and , Dr. Banu Witono, S.E., M.Si., Ak.CA. (2023) Analisis Pengelolaan Keuangan Desa Untuk Mewujudkan Anggaran Pendapatan Dan Belanja Desa Yang Transparansi Dan Akuntabel (Studi Kasus Desa Winong Kecamatan Boyolali Kabupaten Boyolali). Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Financial management plays an important role in the progress of a village. Whether an area develops or not depends on the financial management technique. The aims of this study were: 1) to describe how village financial management is in Winong Village, Boyolali District, Boyolali Regency, 2) to find out the performance of village government officials in realizing transparent and accountable village budgets and income and spending, 3) to find out how solutions solve problems that occur in village financial management. This type of research is descriptive qualitative. The focus of this research is financial management in Winong Village, Boyolali District, Boyolali District. Data collection techniques using interviews and documentation. Data analysis techniques using data reduction, data presentation and data analysis results. The results showed: 1) Village Financial Management in Winong Village, Boyolali District, Boyolali Regency was in accordance with the stages: a) planning in Winong Village was said to be quite ready because community participation in Winong village tended to be good in the Musrenbangdes forum. b) the implementation in Winong Village is said to be ready because in the implementation stage the WInong village government has implemented the programs listed in the APBDesa, c) administration in Winong Village has carried out administrative activities such as recording receipts and expenditures with the general treasury book, tax assistant cash book and bank book, d) Reporting and Accountability is not fully ready because the Winong apparatus makes two reports on the realization of the APBDesa implementation to be given to the Regent with a nominal value according to the APBDesa and according to the actual value to be given to the BPD, 2) the performance of the village government in realizing the revenue budget and transparent and accountable village spending, 3) The existing constraints are due to deficiencies in computer operations to support reporting. For this reason, it is necessary to increase the human resources of village officials so that they are able to support the preparation of financial reports. Keywords: Village Financial Management, Revenue Budget, Expenditures, Transparency and Accountability.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Village Financial Management, Revenue Budget, Expenditures, Transparency and Accountability |
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | SISKA YULIANTI |
| Date Deposited: | 22 Feb 2023 03:36 |
| Last Modified: | 22 Feb 2023 03:37 |
| URI: | http://eprints.ums.ac.id/id/eprint/109646 |
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