Village Finance and Community Institution Training in East Lumban Pea Village, Toba Regency

Farida  Sagala; Siti  Normi; Arthur  Simanjuntak; Septony B.  Siahaan; Mitha Christina  Ginting; Lamria  Sagala; Thomas Sumarsan  Goh; Rike Yolanda  Panjaitan; Duma Rahel  Situmorang; Faido M.P.  Simanjuntak; Tiur  Rajagukguk; Robinhot  Gultom; Jeudi A.T.P.  Sianturi; Jeremia  Siregar; Heri  Nadeak

doi:10.55927/darma.v2i6.7691

Authors

Farida Sagala Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Siti Normi Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Arthur Simanjuntak Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Septony B. Siahaan Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Mitha Christina Ginting Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Lamria Sagala Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Thomas Sumarsan Goh Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Rike Yolanda Panjaitan Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Duma Rahel Situmorang Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Faido M.P. Simanjuntak Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Tiur Rajagukguk Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Robinhot Gultom Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Jeudi A.T.P. Sianturi Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Jeremia Siregar Fakultas Ekonomi, Universitas Methodist Indonesia, Medan
Heri Nadeak Fakultas Ekonomi, Universitas Methodist Indonesia, Medan

DOI:

https://doi.org/10.55927/darma.v2i6.7691

Keywords:

Village Finance, Village Financial Management, Luman Pea Village

Abstract

The purpose of this training is to increase the accounting knowledge of village heads and village officials so that they can record village financial transactions properly and accurately. There are several stages in conducting philanthropy: preparation, implementation, evaluation, and reporting. Findings from interviews with village heads and village officials regarding village financial management include: Planning Stage: At this stage, village heads and village organizations identify local problems and respond to community suggestions through the Village Consultative Body (BPD) and community leaders. Implementation Stage: After the activity implementation file is complete, the activity implementation file is ready to be submitted. Administration Stage: The treasurer must report how much his income and expenses are and detail what the funds are used for. Reporting Stage: At the reporting stage, the village treasurer is responsible and obliged to record and book properly account for money through financial accountability reports at the end of each month. Accountability Stage: The village head is basically responsible to the residents and the accountability process is passed through the Camat to the Regent/Mayor.

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