ANALISIS AKUNTABILITAS PENGELOLAAN KEUANGAN DESA PADA DESA LABUAN TO POSO KABUPATEN DONGGALA

Abstract

The attention paid to villages in Indonesia has increased in recent years. This is due to the enactment of government regulations Law Number 6 of 2014 concerning Villages. The existence of villages is formally recognized in Law Number 32 of 2004 concerning Regional Government and Government Regulation Number 72 of 2005 concerning Villages. This means that each village is given the rights, obligations, and authority to manage what the village owns in order to achieve community welfare. Based on the background, the formulation of the problem in this study is How is the accountability of village financial management in Labuan Toposo Village, Labuan District, Donggala Regency. The research method. This study uses a qualitative research type with a descriptive method. with in the administration process, the administration process carried out by Labuan Toposo Village is in accordance with Regent Regulation Number 1 of 2019 and Minister of Home Affairs Regulation Number 20 of 2018 concerning village financial management. that the Labuan Toposo Village government has reported the accountability report for the realization of the Village Budget to Donggala Regency through the Labuan sub-district head. The conclusion is based on the Accountability of Village Financial Management in the Village Budget in Labuan Toposo Village, which is implemented in several stages, namely starting from the planning, implementation, reporting, administration, reporting and accountability stages, which have been implemented well and accountably.

Keywords: Accountability, Village Financial Management