INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

Abstract

This study aims to determine the compliance of existing administration
carried out by the Village Government with the Minister of Home Affairs Regulation Number 113
2014 concerning Village Financial Management and Legislation
applicable. The research method used is qualitative research
descriptive analysis. Secondary data were obtained from the library study, while primary data
obtained through the results of research conducted at research locations in the district
Sumbawa with 157 villages in Sumbawa Regency,
which examined the 8 villages that were the samples of the study, as for the location
The research was conducted in Labuhan Village, Sumbawa, Uma Beringin, Tepal, Batu
Rotok, Kaung Island, Bungin Island, Lekong and Mapin Rea and the Empowerment Service
Communities and Villages (Dinas PMD) Sumbawa Regency. This research aims to
synthesis of village financial management in the management of Village Funds. This type of research
is a qualitative research with a descriptive analysis approach. This research
carried out using documentation techniques and interviews with parties involved in the management of the Village Fund. Descriptions are obtained through
analysis of Permendagri No. 113 of 2014 by comparing the realization in the field.
Village Fund Management from the planning, implementation, administration, reporting stages
and accountability in general can be said to be in accordance with
Permendagri No. 113 of 2014 although there are several things in the planning,
implementation and administration that are still not in accordance with the target time.