{"title":"基于 2018 年《20 年计划》的 NGESA BIRI 村财务管理实施评估(恩德地区 Detukeli 区 NGESA BIRI 村研究)","authors":"Maria Fariyanti Ida, Hermanus Reo, Sabulon Sayang","doi":"10.37478/jria.v3i1.3880","DOIUrl":null,"url":null,"abstract":"This study aims to find out how financial management in Nggesa Biri Village is in accordance with Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management. the data used are primary and secondary data, then analyzing the data using interview and documentation methods. The population chosen is the financial reports of the village of Nggesa Biri, Detukeli District, with a sample of the financial reports for the village of Nggesa Biri, Detukeli District, for 2020-2021. The results of the study show that financial management in Nggesa Biri Village in the planning, implementation, administration, reporting and accountability stages in 2020-2021 basically applies Minister of Home Affairs Regulation No. 20 of 2018 in managing village finances, there are only a few things that need to be addressed. note that in the administration stage it needs to be improved again, at the reporting stage it is still late in submitting reports on the realization of the APBDesa implementation and the Accountability Stage there are also delays in submitting accountability reports and reports on the realization of APBDesa implementation and accountability reports are not transparently submitted to the public.","PeriodicalId":517691,"journal":{"name":"Jurnal Riset Ilmu Akuntansi","volume":"33 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"EVALUASI PENERAPAN PENGELOLAAN KEUANGAN DESA NGGESA BIRI BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (Studi Pada Desa Nggesa Biri Kecamatan Detukeli Kabupaten Ende)\",\"authors\":\"Maria Fariyanti Ida, Hermanus Reo, Sabulon Sayang\",\"doi\":\"10.37478/jria.v3i1.3880\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This study aims to find out how financial management in Nggesa Biri Village is in accordance with Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management. the data used are primary and secondary data, then analyzing the data using interview and documentation methods. The population chosen is the financial reports of the village of Nggesa Biri, Detukeli District, with a sample of the financial reports for the village of Nggesa Biri, Detukeli District, for 2020-2021. The results of the study show that financial management in Nggesa Biri Village in the planning, implementation, administration, reporting and accountability stages in 2020-2021 basically applies Minister of Home Affairs Regulation No. 20 of 2018 in managing village finances, there are only a few things that need to be addressed. note that in the administration stage it needs to be improved again, at the reporting stage it is still late in submitting reports on the realization of the APBDesa implementation and the Accountability Stage there are also delays in submitting accountability reports and reports on the realization of APBDesa implementation and accountability reports are not transparently submitted to the public.\",\"PeriodicalId\":517691,\"journal\":{\"name\":\"Jurnal Riset Ilmu Akuntansi\",\"volume\":\"33 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-03-05\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Jurnal Riset Ilmu Akuntansi\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.37478/jria.v3i1.3880\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Jurnal Riset Ilmu Akuntansi","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.37478/jria.v3i1.3880","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在了解 Nggesa Biri 村的财务管理如何符合内政部长 2018 年第 20 号条例关于村级财务管理的规定。本研究使用的数据为第一手数据和第二手数据,然后使用访谈法和文献法对数据进行分析。选取的人群是德图凯利区 Nggesa Biri 村的财务报告,样本是德图凯利区 Nggesa Biri 村 2020-2021 年的财务报告。研究结果表明,2020-2021 年 Nggesa Biri 村在规划、实施、管理、报告和问责阶段的财务管理基本适用内政部长 2018 年第 20 号条例管理村庄财务,只有少数几个方面需要解决。需要注意的是,在行政管理阶段需要再次改进,在报告阶段,仍然迟迟没有提交 APBDesa 实施情况的实现报告,问责阶段也存在迟迟不提交问责报告和 APBDesa 实施情况的实现报告,问责报告也没有透明地向公众提交。
EVALUASI PENERAPAN PENGELOLAAN KEUANGAN DESA NGGESA BIRI BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (Studi Pada Desa Nggesa Biri Kecamatan Detukeli Kabupaten Ende)
This study aims to find out how financial management in Nggesa Biri Village is in accordance with Minister of Home Affairs Regulation No. 20 of 2018 concerning village financial management. the data used are primary and secondary data, then analyzing the data using interview and documentation methods. The population chosen is the financial reports of the village of Nggesa Biri, Detukeli District, with a sample of the financial reports for the village of Nggesa Biri, Detukeli District, for 2020-2021. The results of the study show that financial management in Nggesa Biri Village in the planning, implementation, administration, reporting and accountability stages in 2020-2021 basically applies Minister of Home Affairs Regulation No. 20 of 2018 in managing village finances, there are only a few things that need to be addressed. note that in the administration stage it needs to be improved again, at the reporting stage it is still late in submitting reports on the realization of the APBDesa implementation and the Accountability Stage there are also delays in submitting accountability reports and reports on the realization of APBDesa implementation and accountability reports are not transparently submitted to the public.