文章基本信息

标题：The Implementation Reality of Village FinancialManagement on The Village Revenue and ExpenditureBudget in Dauh Peken Village
其他标题：Realitas Implementasi Pengelolaan Keuangan Desa pada APBDes di DesaDauh Peken
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作者：I Wayan Purwa Astawa ; I Wayan Purwa Astawa ; I Gusti Ayu Nyoman Budiasih 等
期刊名称：Jurnal Ilmiah Akuntansi dan Bisnis
印刷版ISSN：2303-1018
出版年度：2019
卷号：14
期号：2
页码：230-241
DOI：10.24843/JIAB.2019.v14.i02.p08
语种：English
出版社：Universitas Udayana
摘要：One of the problems that appear in village financial management is the issueof its implementation in the Village Revenue and Expenditure Budget. Theimplementation is not in accordance with the provisions of Permendagri 113of 2014 concerning village financial management due to the lack of commonunderstanding, views, and commitments from village financial organizers.The purpose of this study was to determine the reality of the implementation offinancial management of the village of Dauh Peken in Tabanan District,Tabanan Regency based on Permendagri 113 of 2014 on village financialmanagement. The research is descriptive with a qualitative approach, researchdata obtained through in-depth interviews, observation, and documentationstudies. This study was analyzed using the Case Study method. The results ofthe study indicate that the Dauh Peken Village has not fully complied withthe provisions of the regulation in financial management during theimplementation of the Village Revenue and Expenditure Budget. This requiressynergy between the district and sub-district governments in terms of assistanceand supervision of village finance providers.
其他摘要：Salah satu permasalahan yang tampak dalam pengelolaan keuangan desa adalahpada pelaksanaan Anggaran Pendapatan dan Belanja Desa tidak sesuai denganketentuan Permendagri 113 Tahun 2014 tentang Pengelolaan Keuangan Desa.Tujuan penelitian adalah untuk menget
关键词：Village finance; regulations; village finance providers
其他关键词：Keuangan desa; peraturan; penyelenggara keuangan desa