CD Skripsi
Analisis Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Kabupaten Indragiri Hulu)
ABSTRACT
This study aims to analyze (1) How the accountability of village financial
management in Desa Air Molek And Desa Batusawar In Kabupaten Indragiri Hulu
Budgeting Period 2019, starting from planning, implementation, administration,
reporting, and financial accountability. (2) How to foster and supervise the
management of village finances in Desa Air Molek And Desa Batusawar In
Kabupaten Indragiri Hulu Budgeting Period 2019. The method used in this research
is descriptive method with comparative qualitative analysis to six research variables,
namely Planning, Implementation, Administration, Reporting, Accountability and
Development and Supervision of Village Financial Management. This study compiles
the implementation of village financial management conducted in Desa Air Molek
and Desa Batusawar In Kabupaten Indragiri Hulu Budgeting Period 2019 and
compares with Law No. 6 of 2014 and its supporting regulations such as
Permendagri Number 20 of 2018. The result of the research shows that based on Law
Number 6 Year 2014, the implementation of financial management of Desa Air Molek
and Desa Batusawar In Kabupaten Indragiri Hulu is accountable, but technically
there are still some obstacles such as delay in fund disbursement causing delays in
reporting, and utilization of Village Finance System (SISKEUDES ) that has not been
effective in Desa Air Molek and Desa Batusawar caused by the lack of village
officials' ability to use the application, has not yet published its financial
accountability in Desa Air Molek And Desa Batusawar. Therefore, more intensive
coaching for Desa Air Molek and Desa Batusawar is needed in the utilization of
existing SISKEUDES.
Keywords : Accountability, Law Number 6 Year 2014, Permendagri Number
20 Year 2018, Village Financial Management
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