PENERAPAN AZAS PENGELOLAAN KEUANGAN DESA (Studi Kasus : Desa Temboro Kecamatan Karas Kabupaten Magetan)

  • Dewi Kirowati
  • Qimyatussa'adah Qimyatussa'adah
  • Sugiharto Sugiharto

Abstract

Village  as  a  direct  government  in  contact  with  the  community  becomes  the  main  focus  in  government
development, this is because most of Indonesia is in rural area. Something special President Bambang Susilo
Yudhoyono ratified the new Law No. 6 of 2014 on Villages signed on 15 January 2015. This law explains that
villages receive funding of 10% of the state budget, where the funds will not pass through intermediaries. The
funds will go straight to the village. But the nominal amount is different depending on the village's geography,
population, and death rate. Increased village revenue is certainly required to have accountability reports in a
transparent and accountable manner. Village finance gleaned from Permendagri No. 113 Year 2014 are all the
rights and obligations of the Village which can be assessed with money and everything in the form of money and
goods related to the implementation of the rights and obligations of the Village. This research is a researcher
wants to describe the implementation of village financial management principle and know accountability of
accountability report of village fund in Temboro Village, Karas District, Magetan Regency
Keywords: Village Finance, Village Financial Management, Accountability

Published
2017-10-05
How to Cite
KIROWATI, Dewi; QIMYATUSSA'ADAH, Qimyatussa'adah; SUGIHARTO, Sugiharto. PENERAPAN AZAS PENGELOLAAN KEUANGAN DESA (Studi Kasus : Desa Temboro Kecamatan Karas Kabupaten Magetan). JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, [S.l.], v. 1, n. 2, p. 148-156, oct. 2017. ISSN 2548-9917. Available at: <https://jurnal.polibatam.ac.id/index.php/JAMA/article/view/514>. Date accessed: 22 may 2018.