Studi Komparatif Pengelolaan Anggaran Dana Desa

Authors

  • Rizka Yunika Ramly Prodi Akuntansi Fakultas Ekonomi Universitas Ichsan Gorontalo

DOI:

https://doi.org/10.32662/gaj.v2i1.501

Keywords:

Village Fund Budget Management.

Abstract

The purpose of this research to compare about the village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014. To comparing village fund budget management practice in Permata Village and Berlian village and than analyze the problems to occur in the practice of village fund management. Researchers want to provide a solution in the form of socialization of regulatory changed about village fund budget management to reviewed from the Minister of Internal Affairs Regulation Number.113 of 2014.
The result of this research show the planing step, implementation, administration, and responsibiliy the village fund budget management in Permata village and Berlian village has been implemented according to regulations. But report pf Berlian village step still have a problem, The report was delayed, the report must be updateon the 10th of  the month.

 

References

Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa

Peraturan Menteri Dalam Negeri No. 37 Tahun 2007 tentang Pedoman Pengelolaan Keuangan Desa

Rini Sudarmanti, Surya, Tri Wahyuti, Wahyutama, Ratno Suprapto, 2012. Integrated Marketing Communication, PT Gramedia Pustaka Utama, Jakarta

Sujarweni, Wiratna. 2015. Akuntansi Desa. Panduan Tata Kelola Keuangan Desa. Yogyakarta. Pustaka Baru Press.

Sugiyono. 2013. Metode Penelitian Manajemen. Bandung : Alfabeta

Undang-Undang Nomor 6 Tahun 2014 Tentang Desa.

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Published

2019-04-30

How to Cite

Ramly, R. Y. (2019). Studi Komparatif Pengelolaan Anggaran Dana Desa. Gorontalo Accounting Journal, 2(1), 42–49. https://doi.org/10.32662/gaj.v2i1.501

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Articles