AKUNTANSI PENGELOLAAN DANA DESA DI DESA MARAMPAN KECAMATAN SESENAPADANG KABUPATEN MAMASA

Abstract

The objective of this reseach is to know the accounting process of village fund management at Marampan Village of Sesenapadang Districts of Mamasa Regency. Data were collected through observation, interview, Documentation and literature review and analyzed bydescriptive analysis techniques. The results of the research showed that village funt management accounting process had appropriately followed the rules Ministry of Home Affairs No. 113/2018. The financial statements were transparency, accountable, participative, orderly, and financial discipline. But researcher rate that village officer staff still found some difficulties in making financial statement by using System Application of Village Finance (Aplikasi sistem keuangan desa yang disingkat dengan SISKEUDES). Village Officer Saff still needs a training and accompaniment of village fund management.