ANALISIS PENGELOLAAN DAN PERTANGGUNG JAWABAN KEUANGAN SERTA EFEKTIFITAS PENGGUNAAN ANGGARAN DESA BANABUNGI KECAMATAN PASARWAJO KABUPATEN BUTON TAHUN 2018-2020

  • Elmiyati Elmiyati Universitas Muhammadiyah Buton
  • Tri Astuti Universitas Muhammadiyah Buton
Keywords: Management, Accountability. Effectiveness. Village Budget

Abstract

The purpose of the study was fo find out (1) The management and accountability of the Banabungi
Village budget, Pasarwajo district, Buton Regency 2018-2020, (2) The effectiveness of the Banabungi
Village budget, Pasarwajo District, Buton Regency in 2018-2020. Data collection techniques used in
this study were observation, interwies and documentation. While data analysis techniques is
descriptive quantitative. Analysis of financial management and accountability as well as the
effectiveness of using the Banabungi Village budget, Pasarwajo District, Buton Regency, can be
concluded (1). The management and accountability of village finances for 2018-2020 includes
planning the village income and expenditure budget, implementation, namely the implementation of
the village budget in accordance with budget programs and activities, administration, namely recording in the general cash book, bank book and tax book, reporting, namely reporting realization
the first semester and final semester village budgets and accountability, namely the accountability
submitted to the Buton Regent through the Pasarwajo Sub-district Head It is in accordance with
Permendagri Number 113 of 2014. (2). The effectiveness of the use of the 2018 village budget for
village expenditure and financing is effective enaugh, the use of the 2019 budget is effective enaugh
and the effectiveness of the 2020 village budget is ineffective. The suggestions in this study are: (1)
So that the village of Banabungi, Pasarwajo Sub-district, can plan better village budget management
according to Permendagri Number 113 of 2014 so that the implementation of the village budget can
be further improved, (2) In order for the effective use of the Banabungi village budget, Pasarwajo
District, Buton Regency, it is used to finance activities that are directly related to meeting the needs of
the community so that the effectiveness of the village budget can be directly enjoyed by the community

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Published
2021-12-30
Section
Articles