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 Agung
Village Rupit District, North Musi Rawas Regency. This research included qualitative
research. The operational variable of this research was the Management of Village Fund
Allocation with Indicators for planning, implementation, administration, reporting, and
accountability. Secondary data in the form of agency profiles and Village Fund Allocation
documents. The data analysis technique used is qualitative descriptive analysis. The results
showed that the Village Fund Allocation Management planning stage in the Lawang Agung
village is not yet fully the community’s expected needs at that time. The implementation phase
of the Village Fund Allocation, there was a delay of more than one week even though the
working time was only 5 days in preparing several documents. So that it made delays in
administration, reporting, and accountability. The Village Fund Allocation Administration
stage, due to the delay in reporting form activities in the field, had an impact on delays in
closing 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 Village
Fund Allocation reporting stage, the reporting stage also occurs due to delays due to delays in
the implementation phase so that the impacts on delay in the administration and reporting
delays on the District and District parties. For the accountability phase of the Village Fund
Allocation, it was timely that the accountability report was made and reported monthly, 31
December. But the accountability report of the village government was not informed to the
community. Therefore it had been no direct accountability to the community with the
management of the Village Fund Allocation in Desa Lawang Agung, Rupit District, North
Musi Rawas Regency.

Unduhan

Data unduhan belum tersedia.

Unduhan

Diterbitkan

2020-11-19