ANALYSIS OF THE FINANCIAL REPORTING SYSTEM FOR VILLAGE FUNDS IN INCREASING DEVELOPMENT IN BUKU TENGAH VILLAGE, BELANG DISTRICT
Keywords:
Financial Report Management, Village Fund, APBDesAbstract
The study's main limitation is the village treasurer's continued inexperience with the village fund financial statement management system. The purpose of this research is to ascertain if Buku Tengah Village, Belang District's system for managing its village fund financial statements to better fund the village's development complies with the Minister of Home Affairs' (Pemendagri) Regulation Number 20 of 2018 on Village Financial Management. Descriptive qualitative research is used here. This study examines the whole lifecycle of managing village financial statements, from conceptualization to implementation to supervision to organization to reporting and accountability. Findings from this research indicate that the Village Fund Financial Statement Management System is effective at recording data via the Village Financial System Application (SISKEUDES), and that its planning, management, and reporting are compliant with Government of Home Affairs Number 20 of 2018 concerning Village Financial Management; however, difficulties exist in the area of village treasury, as measured by the level of expertise with the SisKeurdes software.
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