scholarly journals Analisis Pengelolaan Keuangan Dalam Menilai Kinerja Keuangan Desa

2021 ◽  
Vol 21 (3) ◽  
pp. 654-666
Author(s):  
Ade Damayanti ◽  
Surianto Surianto ◽  
Sumarni Sarong ◽  
R Baso
Keyword(s):  
Financial Management ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Primary Data ◽  
Fiscal Year ◽  
Financial Report ◽  
Average Value ◽  
Efficiency And Effectiveness ◽  
Target Revenue ◽  
The Village

Penelitian ini bertujuan untuk menganalisis dan mengetahui tingkat efisiensi dan efektivitas pengelolaan keuangan Desa Bontomanai dari Anggaran Pendapatan dan Belanja Desa (APBDesa) Tahun Anggaran 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa. Metode pengumpulan data dalam penelitian ini menggunakan metode deskriptif kuantitatif, dengan menggunakan analisis efisiensi dan analisis efektivitas yaitu menganalisis data target, realisasi belanja dan pendapatan dengan menggunakan rasio efisiensi dan efektivitas. Sedangkan data yang digunakan adalah data primer dan data sekunder berupa laporan realisasi Pelaksanaan APBDesa tahun 2016-2020. Hasil penelitian ini menunjukkan bahwa nilai rata – rata tingkat efisiensi pengelolaan keuangan desa Bontomanai berdasarkan Anggaran pendapatan dan Belanja Desa (APBDesa) tahun 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa kurang efisien, karena setelah dihitung antara realisasi belanja yang dibagi dengan realisasi pendapatan menunjukkan bahwa biaya yang dikeluarkan untuk aktivitas belanja desa lebih besar dibandingkan dengan pendapatan yang diterima oleh desa dengan perolehan presentase efisiensi diatas angka 90%-100% yaitu sebesar 99 % dengan kategori kurang efisien. Sedangkan untuk tingkat efektivitasnya menunjukkan bahwa efektivitas pengelolaan keuangan Desa Bontomanai tahun 2016 100,04% & 2017 (100,07%) artinya sangat efektif, karena memiliki tingkat rasio > 100%, tahun 2018 (98,993% . Artinya total pendapatan yang diterima sepenuhnya telah memenuhi target yang diharapkan Financial management from the Village Revenue and Expenditure Budget (APBDesa) for the 2016 - 2020 Fiscal Year of Bontomanai Village, Bungaya District, Gowa Regency. The data collection method in this study uses descriptive quantitative methods, using efficiency analysis and effectiveness analysis, namely analyzing target data, expenditure realization, and income using efficiency and effectiveness ratios. While the data used are primary data and secondary data in the form of a report on the 2016-2020 APBDesa Implementation. The results of this study indicate that the average value of the efficiency level of Bontomanai village financial management based on the Village Revenue and Expenditure Budget (APBDesa) for 2016 - 2020 in Bontomanai Village, Bungaya District, Gowa Regency is less efficient because after calculating the expenditure realization divided by revenue realization shows that the costs incurred for village expenditure activities are more significant than the income received by the village with the acquisition of an efficiency percentage above the 90%-100% figure, which is 99% in the less efficient category. As for the effectiveness, the level shows that Bontomanai Village's financial management in 2016 100.04% & 2017 (100.07%) means it is very effective because it has a ratio level of > 100% in 2018 (98.993%. This means that the total income received has entirely been meeting the expected target. Revenue Budget, Village Expenditure, Financial Report, Efficiency, Effectiveness.

ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL)

2018 ◽  
Vol 15 (1) ◽  
pp. 63
Author(s):  
Fathur Adrianto ◽  
Nur Hisamuddin ◽  
Ririn Irmadariyani
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Generally Accepted Accounting Principles ◽  
Financial Report ◽  
Depth Interview ◽  
The Government ◽  
The Impact ◽  
The Village

This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer. Keywords: Cost of Goods Sold, Production Cost, Cost

scholarly journals Perencanaan Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember)

2021 ◽  
Vol 1 (1) ◽  
pp. 45-53
Author(s):  
Putri Izatul Azwa Amalia ◽  
Endro Sugiartono
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Secondary Data ◽  
Management Plan ◽  
Primary Data ◽  
Management Planning ◽  
Study Approach ◽  
Analysis Technique ◽  
Management Plans ◽  
The Village

This study aims to explain the financial management planning of Tembokrejo Village, as well as analyze its suitability then provide an overview of the flowchart of village financial management planning according to Permendagri Number 20 of 2018. This research is a type of qualitative research with a case study approach using primary data and data. secondary data collection procedures, namely observation, interviews, and documentation. And the data analysis technique is a comparative analysis which tests the validity of the data using the triangulation technique. Then the activities in data analysis are data reduction, data presentation, and drawing conclusions and verification. The results of this study indicate that the financial management plan of Tembokrejo Village is in accordance with the village financial management plan according to Permendagri Number 20 of 2018, due to the presence of village assistants who help in the process of preparing village financial management planning. Therefore, a flowchart was designed, which could be used as a guide to assist village officials in the process of preparing village financial management plans independently. Keywords: Village Financial Management Planning

scholarly journals ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA)

2018 ◽  
Vol 2 (2) ◽  
pp. 233
Author(s):  
Wijoseno Lelono, Titin Ruliana, Umi Kulsum
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Fiscal Year ◽  
Analysis Tool ◽  
Regional Government ◽  
Management Guidelines ◽  
Balance Sheets ◽  
Financial Report ◽  
Village Government ◽  
The Village

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.

scholarly journals Accountability in village financial management in Kludan Village

2021 ◽  
Vol 10 (3) ◽  
pp. 419-423
Author(s):  
Farida Nur Aini Kusumaningrum ◽  
Ali Djamhuri ◽  
Lilik Purwanti
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Case Study Method ◽  
Financial Accountability ◽  
Village Community ◽  
Interpretive Paradigm ◽  
Village Government ◽  
The Village

This study aims to understand the practice of government financial accountability in Kludan Village, Tanggulangin District, Sidoarjo Regency. Village finances are very interesting to study, because of the large amounts of funds released by the centre for the development and welfare of communities in the village. This study uses two forms of public accountability, namely vertical accountability and horizontal accountability. The use of these two forms of accountability is expected to be able to dig deep information for the village government. This study uses an interpretive paradigm with a case study method. The data used are primary data, obtained from interviews with informants and secondary data obtained from documentation owned by the village government. Village culture is also a tool used by researchers in making decisions when observing research carried out. This is because village culture also influences the way the community and village government think about making decisions. The results showed that the village financial accountability vertically and horizontally had been carried out in accordance with the rules of government on 113 of 2014. This was evidenced by the implementation which was carried out in a transparent, accountable, participatory as well as orderly and budgetary discipline. However, there is still a lack of mastery by village officials regarding the recording of accountability reports. The village government tends to have less accountability. This will have an impact on the level of trust of the village community and the welfare of the village environment.  

scholarly journals AKUNTANSI DAN PENGELOLAAN DANA DESA (STUDI KASUS DESA SUNGAI GELAM KECAMATAN SUNGAI GELAM KABUPATEN MUARO JAMBI

2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Arna Suryani
Keyword(s):  
Financial Management ◽  
Critical Role ◽  
Secondary Data ◽  
Primary Data ◽  
Mutual Cooperation ◽  
Record Keeping ◽  
Fund Allocation ◽  
Good Government ◽  
The Government ◽  
The Village

This research aims to provide insight to the village authorities about the problems that plagued the village related to accounting and financial management of the village Fund. Research conducted in the village of Sungai Gelam Sub River Gelam Muaro Jambi Regency. Types of data used in this research is the primary data and secondary data. The method of data collection is carried out triangulation (combined), namely in the form of observations (observation), interview (interview), the library (library reaserch), and documentation (documentation). This research is descriptive research using qualitative approach with an analysis of inductive or qualitative in nature. This research seeks mendiskripsikan a clear picture of the phenomena that occur in the application of accounting and financial management of the village. The results showed all transactions that originate from the village Fund Allocation has been recorded using a recording system of accountancy assisted by computer using the Microsoft Excel program. Mechanism of liquefaction of sources of income of the village, including the allocation of Funds that were in accordance with the rules of Regent Muaro Jambi Number Number 17 in 2015 about an Ordinance Division and assignment details the village Fund. The stages of preparation of the financial management of the allocation of the funds of the village starts from planning, deployment, and accountability and reporting have been referring to the Regulations the Regents Muaro Jambi 2015 15 years of Regulatory Guidelines for financial management of the village. To overcome the obstacles faced in the implementation of accounting and financial management of the allocation of funds in the village of Sungai Gelam village development activities against mainly sourced from the village Fund Allocation minimal Socializing, parties should the Government further promotes the village to the community about the latest programs and provide a grace period to understand about the new programs. The role of the community is necessary for the two sides to the good Government of the village as well as the society for mutual cooperation, provide motivation, and knowledge toward the critical role community as trustees so that it can create positive feedback. Coaching through guidance-guidance techniques specifically and routinely socialization can be done to improve the skills of Human Resources in understanding the accounting and record-keeping system for financial management of the allocation of Funds.

scholarly journals RESPON PETANI TERHADAP EFEKTIVITAS KERJA DI LAHAN IRIGASI TEKNIS (STUDI KASUS DESA CARAWALI KECAMATAN WATANG PULU KABUPATEN SIDENRENG RAPPANG)

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Muhammad Ikhsan Tahir ◽  
Nurhapsa Nurhapsa ◽  
Syamsi Mu’min ◽  
Suherman Suherman
Keyword(s):  
Job Satisfaction ◽  
Work Performance ◽  
Secondary Data ◽  
Sampling Technique ◽  
Primary Data ◽  
Average Value ◽  
Rice Farmers ◽  
Work Effectiveness ◽  
Paddy Farmers ◽  
The Village

This study aims to determine the extent of farmers' response to work effectiveness in managing rice farming in technical irrigated land. This research was carried out in the village of Carawali, Watang Pulu Sub-District, Sidenreng Rappang District. The population in this study were paddy farmers in the village of Carawali, Watang Pulu Subdistrict, 311 people in Sidenreng Rappang District. Sampling is done by incidental sampling technique. The types and sources of data used are primary data and secondary data. Data are described with variables in the study consisting of adaptability, work performance, job satisfaction and farmer's work effectiveness with the average value of each respondent's answer. Farmer's response to work effectiveness has an average value of 3.68. The variable adaptability (X1) obtained an average value of respondents' responses of 3.47. For variebal work performance (X2) obtained an average value of 3.62, while the average response of farmers to the variable job satisfaction (X3) obtained a value of 3.51. The ability to self-adjust coefficient (X1) is -0.278, Work Performance (X2) is 1.148, and farmer's job satisfaction (X3) is 0.072. The ability to adapt, work performance, and job satisfaction in Carawali Village, Watang Pulu Subdistrict, Sidenreng Rappang District is in a good category. Adapting ability is negative and signifies a relationship that is opposed to the effectiveness of the farmer's work. Work performance and farmer's job satisfaction are positive and indicate a unidirectional relationship to the work effectiveness of farmers. The variables in the study gave a correlation of 78.3%, this means there are still 21.7% of other variables that affect the effectiveness of farmer performance. Further research is needed on other variables that affect the performance of rice farmers in technical irrigated land. Keywords: adaptability, job satisfaction, Work Effectiveness, work performance.

scholarly journals Determinant of Village Community Welfare Improvement

2020 ◽  
Vol 4 (1) ◽  
pp. 40
Author(s):  
Purwanto Purwanto ◽  
Hasna Safira
Keyword(s):  
Financial Management ◽  
Quantitative Methods ◽  
Agricultural Land ◽  
Central Government ◽  
Life Quality ◽  
Animal Husbandry ◽  
Primary Data ◽  
Village Community ◽  
The Village

AbstractVillage Fund (DD) has been allocated by Central Government since 2015, with a budget of Rp.20.80 trillion, and in 2020, DD is budgeted to be Rp72 trillion, experiencing a significant increase in 5 years. Priority for DD use according to the rules (Permendesa PDTT, No.11 / 2019) must provide as much benefit to the village community in the form of: a. life quality improvement; b. welfare improvement; c. poverty alleviation; and d. public services improvement (health, education, and social). The research was conducted in Cimerang Village, Padalarang Subdistrict, West Bandung Regency and aimed at analyzing the influence of DD Financial Management Accountability, Village Policy, and Village Institutions to the Improvement of Village Community Welfare This research used quantitative methods, where primary data was obtained from questionnaires of 135 respondents from the local village community and the Village Institution. The results indicated that three independent variables partially had a significant positive effect on improving the village community welfare. With the potential of vast agricultural land, including horticulture and animal husbandry, the creation of Village-Owned Enterprises (BUMDes) is a priority scale for Cimerang Village in the efforts of village independence, and from the results of efforts can be used in improving the quality of health and education, for example the establishment of the Polyclinic that provides health care is more diverse than Posyandu, the construction of a high school equivalent. Its influence is very meaningful for improving the welfare of the local community.Keywords: Accountability; BUMDes; Village fund Abstrak Dana Desa (DD) dialokasikan oleh Pemerintah Pusat sejak tahun 2015, dengan anggaran Rp 20,80 triliun, dan di tahun 2020 dianggarkan menjadi Rp 72 triliun, mengalami kenaikan signifikan dalam kurun waktu 5 tahun.  Prioritas penggunaan DD sesuai aturan (Permendesa PDTT, No.11/2019) harus memberikan manfaat sebesar besarnya bagi masyarakat desa berupa: a. peningkatan kualitas hidup; b. peningkatan kesejahteraan; c. penanggulangan kemiskinan; dan d. peningkatan pelayanan publik (kesehatan, pendidikan, dan sosial). Penelitian ini dilakukan di Desa Cimerang, Kecamatan Padalarang, Kabupaten Bandung Barat, dengan tujuan untuk menganalisis pengaruh Akuntabilitas Pengelolaan Keuangan DD, Kebijakan Desa, dan Kelembagaan Desa terhadap Peningkatan Kesejahteraan Masyarakat Desa. Penelitian ini menggunakan metode kuantitatif, data primer yang diperoleh dari penyebaran kuesioner diperoleh dari 135 responden masyarakat desa setempat dan Perangkat Lembaga Desa. Hasil dari penelitian ini menunjukkan bahwa secara parsial, ketiga variabel independen berpengaruh positif signifikan terhadap Peningkatan Kesejahteraan Masyarakat Desa. Dengan potensi lahan pertanian yang luas, temasuk di dalamnya holtikultura, dan peternakan, penciptaan Badan Usaha Milik Desa (BUMDes) merupakan skala prioritas bagi Desa Cimerang dalam upaya kemandirian Desa, dan dari hasil usaha dapat digunakan dalam peningkatan kualitas kesehatan serta pendidikan, misalnya pendirian Poliklinik yang memberikan pelayan kesehatan lebih beragam dibandingkan Posyandu, pembangunan sekolah setara menengah atas. Pengaruhnya sangat berarti bagi peningkatan kesejahteraan masyarakat setempat.Katakunci: Akuntabilitas; BUMDes; Dana desa

scholarly journals Analisis Pengelolaan Keuangan Kampung Hinekombe (Studi Empiris Pada Distrik Sentani Kabupaten Jayapura)

2020 ◽  
Vol 15 (2) ◽  
pp. 76-86
Author(s):  
Fredi Enumbi ◽  
Paulus Allolayuk ◽  
Mariolin Sanggenafa
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Government Regulations ◽  
Self Help ◽  
The Government ◽  
Village Government ◽  
The Village

  Abstract The objectives of this study are (1) To determine village financial management in Hinekombe Village, Sentani District, Jayapura Regency in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. (2) To find out the obstacles faced by the village government in financial management and accountability in Hinekombe Village, Sentani District, Jayapura Regency. This research method is descriptive using a qualitative approach, data collection techniques through observation, interviews and literature study. The primary data sources were interview data and secondary data from the hinekombe village profile. The research informants were 10 people. The results show that (1) the government of Hinekombe Village, Sentani District, Jaypura Regency is good enough in managing village finances in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. This shows that the Hinekombe Village Government has tried its best to be able to implement the central government regulations on village financial management even though there are some activity items that are incomplete in their reporting. (2) Constraints faced by the village government in financial management in Hinekombe Village, Sentani District, Jayapura Regency. Namely, community self-help is still lacking, supervision is also lacking. In addition, budget changes were not carried out through deliberations with community leaders or unilaterally by the Hinekombe Village Government Apparatus which made the community less confident in financial management carried out by the hinekombe village government. Keywords: Financial Management; Hinekombe Village. Abstrak Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengelolaan keuangan desa di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. (2) Untuk mengetahui kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan dan pertanggung jawaban keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura. Metode penelitian ini adalah deskriptif menggunakan pendekatan kualitatif . Sumber data primer yaitu data wawancara dan data sekunder profil kampung hinekombe. Informan penelitian sebanyak 10 orang. Teknik pengumpulan data melalui observasi, wawancara dan studi pustaka. Metode analisis yaitu reduksi data, pengelompokan data, display data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Pemerintah Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sudah cukup baik dalam melakukan pengelolaan keuangan kampung sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. Hal ini menunjukkan bahwa Pemerintah Kampun Hinekombe telah berusaha bekerja dengan maksimal untuk dapat mengimplementasikan peraturan pemerintah pusat tentang pengelolaan keuangan kampung walaupun ada beberapa item kegiatan yang kurang tidak lengkap dalam pelaporannya. (2) Kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura.yaitu Swadaya Masyarakat masih kurang, pengawasan juga masih kurang. Selain itu juga perubahan anggaran tidak dilakukan melalui musyawarah dengan tokoh masyarakat atau sepihak oleh Aparatur Pemerintah Kampung Hinekombe yang membuat masyarakat kurang begitu percaya terhadap pengelolaan keuangan yang dilakukan pemerintah kampung hinekombe. Kata kunci : Pengelolaan Keuangan, Kampung Hinekombe.

scholarly journals EFEKTIFITAS PELAKSANAAN ALOKASI DANA DESA BERDASARKAN PERMENDAGRI NO 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA

2019 ◽  
Vol 1 (2) ◽  
pp. 177-188
Author(s):  
L. M. Ricard Zeldi Putra
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Norms ◽  
Video Recordings ◽  
Legal Sanctions ◽  
The Government ◽  
Government Legislation ◽  
The Village

The Organization of the Government of the village of terpisakan no peyelenggaraan autonomous region. Through law No. 6 Year 2014 about villages, each village given discretion to set its own kewenanganya, either the authority based on the origin of the local scale, the powers and authority of the village, in the transferred by the Central Government/provinces//kota in accordance with government legislation. This research uses the normative-empirical type. The data used in this research is the primary data, namely data obtained directly from the field in the form of interviews and questionnaires and secondary data, namely data obtained from graphical documents (tables, notes, meeting, meetings, etc), photographs, films, video recordings, and other things that can enrich the primary data.  Research results show that implementation of the allocation of Funds in the village of Banabungi Village have been implemented but in pelaksanaanya is not effective. It is based on is Not dilaksanakanya the principle of transparency and participatory in its own ruling, a factor pelaksanaanya i.e. the absence of legal sanctions or force power for the Government when the village does not implement legal norms. While the position of Permendagri NO. 113 Year 2014 about financial management is in compliance as regulations, although the above provision does not mention explicitly the type of legislation in the form of a regulation of the Minister, but the phrase rules set by Ministers at the top, reflecting the existence of ministerial regulation as one of the types of legislation.  

scholarly journals PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Ulfah Andriani ◽  
Tatik Zulaika
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Fund Management ◽  
Descriptive Research ◽  
The North ◽  
Data Source ◽  
District Government ◽  
The Village

A large budget allocation has consequences for its management which should be carried out professionally, effectively, efficiently, and accountably. Considering the amount of funds received by the villages is large and increasing every year, it is necessary role of village apparatus to assist the village head in managing the village fund. This research aims to know the role of village apparatus in accountability of village fund management in Batu Raya I village, Timang which includes Implementation, Reporting and Accountability. This research is a Descriptive Research with a Qualitative Approach that uses Primary Data and Secondary Data as the data source. The resource persons consist of Village Head, Village Secretary, Finance Chief, Chief of Development, and Treasurer. Data collection techniques were conducted with Interviews and documentation. Data analysis techniques ranging from data summarization, data presentation, and conclusions. The results of this study indicate that the Village Tool has played a role in the management of village funds and the implementation, reporting, and accountability have implemented the principle of accountability. However, there is still a need for further guidance because it is not fully in accordance with the provisions of the legislation. We recommend that the existing Village Devices in Batu Raya I Village increase their knowledge about Village Fund Management, must optimize their duties and functions and continue to maintain Accountability that has been run and built together, and the North Barito District Government should hold community development activities on financial management village and use of SISKEUDES application.

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