Analysis of Village Fund Allocation (ADD)Management in Lawang Agung Village Rupit District, North Musi Rawas Regency

Penulis

  • Miki Indika Program Studi Akuntansi Fakultas Ekonomi Universitas Musi Rawas, Lubuklinggau, Indonesia
  • Suharto Patih Program Studi Akuntansi Fakultas Ekonomi Universitas Musi Rawas, Lubuklinggau, Indonesia
  • Septarina Widyawati Program Studi Akuntansi Fakultas Ekonomi Universitas Musi Rawas, Lubuklinggau, Indonesia

DOI:

https://doi.org/10.25181/icoaas.v1i1.2020

Abstrak

The aim is to see the Village Fund Allocation Management in Lawang AgungVillage Rupit District, North Musi Rawas Regency. This research included qualitativeresearch. The operational variable of this research was the Management of Village FundAllocation with Indicators for planning, implementation, administration, reporting, andaccountability. Secondary data in the form of agency profiles and Village Fund Allocationdocuments. The data analysis technique used is qualitative descriptive analysis. The resultsshowed that the Village Fund Allocation Management planning stage in the Lawang Agungvillage is not yet fully the community’s expected needs at that time. The implementation phaseof the Village Fund Allocation, there was a delay of more than one week even though theworking time was only 5 days in preparing several documents. So that it made delays inadministration, reporting, and accountability. The Village Fund Allocation Administrationstage, due to the delay in reporting form activities in the field, had an impact on delays inclosing the books which result in late submission of accountability reports to the Village Head,and it had an impact on the delay in reporting to the District and District. The Village VillageFund Allocation reporting stage, the reporting stage also occurs due to delays due to delays inthe implementation phase so that the impacts on delay in the administration and reportingdelays on the District and District parties. For the accountability phase of the Village FundAllocation, it was timely that the accountability report was made and reported monthly, 31December. But the accountability report of the village government was not informed to thecommunity. Therefore it had been no direct accountability to the community with themanagement of the Village Fund Allocation in Desa Lawang Agung, Rupit District, NorthMusi Rawas Regency.

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Diterbitkan

2021-06-29