Village Funds Accountability and Misuse Prevention in Lombok Tengah Regency of West Nusa Tenggara Province

Authors : Ana Fatmawati; Dwi Putra Buana Sakti; Lilik Handajani
article cite 0 Year 2018
source: Indonesian Journal of Business Finance and Accounting
Abstract

Enacted law number 6 year 2014 about the village. so that villages receive funds sourced directly from the state revenue and expenditure budget. the village funds sourced from the state budget of revenues and expenditures, make the village government have a much larger budget than in previous yearsThis research aimed to analyze village funds accountability report that could be used to conduct village funds misuse prevention. Research method used was qualitative method with case study approach. Research result showed that village funds misuse prevention carried out on the following accountability report process sides: synchronizing perception from regulation being used, conducting village government accounting standard, conducting verification toward funds using realization report, conducting authorization delegation between Village Ministry with Directorate General for Guidance of the Village Government of Domestic Affair Ministry, and synchronizing understanding concerning accountability report presentation.


Concepts :
SMEs Development and Digital Marketing
Local Governance and Development
Financial Literacy and Behavior
article cite 0 Year 2018 source Indonesian Journal of Business Finance and Accounting
Access to Document
10.32455/ijbfa.v1i1.26
SDGs
Peace, Justice and strong institutions
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