Transparency Analysis Of Financial Report Preparation And Village Fund Management In Padang Mumpo Village, Pino District, South Bengkulu Regency

Authors

  • Reska Wahyuni Universitas Dehasen Bengkulu
  • Wagini Wagini Universitas Dehasen Bengkulu
  • Kamelia Astuty Universitas Dehasen Bengkulu

DOI:

https://doi.org/10.37676/jmea.v3i2.479

Keywords:

Transparency, Financial Statements, Village Fund Management

Abstract

Research objectives To determine and analyze the transparency of village financial management in Padang Mumpo Village, Pino District, South Bengkulu Regency. The method used is a qualitative method. Data collection techniques are observation, documentation and interview techniques, then adjusted to the indicators of the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management and outlined in text form. The results of this study Padang Mumpo Village always provides information to the public and always reports accountability, and there is auditing by the inspectorate, therefore it can be concluded that the Transparency of Financial Reports and the management of Village Funds in Padang Mumpo Village based on indicators, namely the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management is in accordance.

Downloads

Download data is not yet available.

References

Direktorat Jenderal Perimbangan Keuangan. (2019). Buku Pintar Dana Desa: Dana Desa Untuk Kesejahteraan Rakyat (2nd ed.). Jakarta: Direktorat Jenderal Perimbangan Keuangan.

Fahmi. (2020). Analisis Laporan Keuangan. Edisi revisi 2019. Cetakan Ketujuh. Bandung: Alfabeta.

Firmansyah, Nuryani. (2020). Transparansi Pengelolaan Keuangan Daerah Berdasarkan Karakteristik Pemerintah Daerah dan Tingkat Kesejahteraan Masyarakat. Jawa Barat: CV. Andanu Abimata.

Halim, Affandi Rahman & Artika Taryani. (2023). Pengelolaan Dana Desa Dan Dampaknya Terhadap Indeks Desa Membangun Di Nusa Tenggara Timur. Jurnal Manajemen Perbendaharaan Volume 4, Nomor 1: 51-71.

Kasmir. (2019). Analisis Laporan Keuangan. Edisi Pertama. Depok: Rajawali Pres

Peraturan Menteri Dalam Negeri (Permendagri) Nomor 20 Tahun 2018. Pengelolaan Keuangan Desa.

Prayitno. (2022). Perencanaan Desa Terpadu. Jawa Timur: UB Media.

Prihadi. (2020). Analisis Laporan Keuangan. 2nd ed : Jakarta: PT Gramedia Pustaka Utama.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Sugiyono. (2020). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Warren, dkk. (2019). Pengantar Akuntansi 1. Jakarta: Salemba Empat.

Downloads

Published

2024-08-19

How to Cite

Wahyuni, R., Wagini, W., & Astuty, K. (2024). Transparency Analysis Of Financial Report Preparation And Village Fund Management In Padang Mumpo Village, Pino District, South Bengkulu Regency. Journal of Management, Economic, and Accounting, 3(2), 403–410. https://doi.org/10.37676/jmea.v3i2.479