EVALUASI SISTEM DAN PROSEDUR PENYUSUNAN PELAPORAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA KEMBANG MERTHA KECAMATAN DUMOGA TIMUR KABUPATEN BOLAANG MONGONDOW

Abstract

This study aims to determine whether the Accounting System for the Implementation of the APBDes of the Kembang Mertha Village Government is in accordance with the Domestic Government Regulation (Parmendagri) No. 113 of 2014 concerning the management of Village Finance. The type of research used in this research is qualitative. This research was conducted at the Village Office, Kembang Mertha Village, Dumoga Timur District, Bolaang Mongondow Regency. The focus of this research is how the village government records and reports the management of the Village Revenue and Expenditure Budget (APBDesa). The data used in this research is the report on the realization of APBDes implementation. The analytical method used is descriptive. This study aims to determine the System and Procedures for the Preparation of Village Revenue and Expenditure Budgets in Kembang Mertha Village are in accordance with the procedures of Permendagri No. 113 of 2014. The results show that the system and procedures for implementing APBDes are good in recording because they have used the Village Financial System Application (SISKEUDES) and in terms of reporting they are in accordance with Parmendari No. 113 of 2014.

Keywords :  Systems and procedures, APBDes, Permendagri No. 113 year 2014