AKUNTANSI PENGELOLAAN DANA DESA SESUAI DENGAN PERMENDAGRI NOMOR 113 TAHUN 2014 PADA DESA O’O KECAMATAN DONGGO KABUPATEN BIMA

Abstrak

This research aimed to find out the accountability of village fund management at O’o Village Donggo, Bima Regency. Techniques of data collection were observation, interviews, and documents. Techniques of data analysis were descriptive qualitative. The results of this research showed that the analysis of accountancy on village fund management was done based on the Home Ministry rules number 113 year 2014 and the regent rules number 10 year 2016 on village fund management that consists of planning, execution, management, report and accountability. It was found that the problem faced by the village government is low ability of human resourcces and less socialization that resulted in slow action of village program since members of village asked for their rights over the priority.