Analisis Penerapan Pengeloaan Keuangan pada Alokasi Dana Desa di Desa Sawit Rejo Kecamatan Kutalimbaru Kabupaten Deli Serdang

Abstract

This study aims to analyze the Application of Financial Management in the Fund Allocation of the Village of Palm Oil Rejo in Kutalimbaru District Deli Serdang Regency in accordance with Pemendagri Number 113 of 2014 concerning Village Financial Management and Deli Serdang Regent Regulation No. 005 of 2018 About Village Financial Management. This study uses the method descriptive qualitative with inductive approach. Types of data used are primary data and secondary data. Data collection techniques used are interviews and documentation studies. Data analysis techniques used are descriptive qualitative. The results of the study indicate overall Financial Management in the Village Fund Allocation In Sawit Rejo Village, Kutalimbaru Sub-District, Deli Serdang Regency is in accordance with Permendagri No. 113 of 2014 concerning Village Financial Management and Deli Serdang Regent Regulation No 005 of 2018 About Village Financial Management, namely (1) the process of village financial planning, (2) has a r village accounts, receipts and disbursements have evidence, keep cash with the nominal of regent regulations, changes in the Village Budget (APBD) in accordance with the provisions, (3) the process of managing village finance, (4) financial reporting in terms of submitting realization reports, ( 5) reporting, accountability, informing, and the format of the financial statements. There are some things that are not appropriate, namely the delay in agreeing on the draft perdes, not all receipts and expenditures are made through the village cash account, a letter requesting payment before goods or services are received, late in the semester report the end of the year