PENYUSUNAN LAPORAN PERTANGGUNGJAWABAN KEUANGAN DI DESA KHATULISTIWA KECAMATAN TINOMBO SELATAN KABUPATEN PARIGI MOUTONG PROVINSI SULAWESI TENGAH

Sudirman Sudirman, Muhammad Afdhal, Indra Basir, Ernawaty Usman, Sugianto Sugianto, Kevin Kevin

Abstract


Autonomy for the village has provided space for the village government to manage, regulate and organize its own household, while also increasing the burden of village responsibilities and obligations. This activity was carried out in the Equator Village, South Tinombo District, Parigi Mouutong Regency. Based on the results of the implementation of community service activities that have been carried out, that in general this activity provides increased understanding and knowledge of village financial reporting to improve the quality of village accountability reports through SOPs. The basic understanding of village financial management is not optimal, so periodic re-socialization is needed. Human Resources, namely village financial managers, need to review the IAI Village Government Accounting Standards and the Regulation of the Minister of Finance of the Republic of Indonesia No. 222 of 2020 concerning Village Fund Management.


Keywords


Accountability Report, Village Fund Management, Standard Operating Procedure

Full Text:

PDF

References


Ikatan Akuntan Indonesia. 2015. Standar Akuntansi Keuangan Desa. Republik Indonesia. 2020. Peraturan Menteri Keuangan Republik Indonesia Nomor 222 Tahun 2020. Wijaya & Muhammad. (2019). Praktik Pengelolaan Keuangan Desa dan Faktor-Faktor Yang Mempengaruhinya. JIKH Vol. 13 No. 2 Juli 2019: 165 – 184


Refbacks

  • There are currently no refbacks.