Village Financial Management According to Permendagri No. 113 of 2014

Abstract

This research was conducted in the village of Perwata Bandar Lampung, with the aim of knowing the financial management of the village according to Permendagri No. 113 of 2014 which includes: planning, implementation, administration, reporting, financial management accountability. The research method uses a qualitative descriptive research approach. Data collection techniques carried out by interviews and documentation. The results showed that based on Permendagri No. 113 of 2014 planning and implementation of village financial management was appropriate, while for village financial management administration it was not appropriate because the treasurer only made a general cash book. For village financial management reporting it was not appropriate because the Village Revenue and Expenditure Budget report is only reported once in 1 year. Likewise, accountability for village financial management is not appropriate because the village head submits an accountability report to the regent/mayor and does not attach a report on the realization of the Village Budget (APBDesa).