Analysis of Village Financial Management in Ara Condong Village, Stabat District, Langkat Regency

Mutiara Aulia Lubis; Oktarini Khamilah Siregar; Dito Aditia Darma Nasution

doi:10.55927/fjmr.v3i9.11455

Authors

Mutiara Aulia Lubis Accounting Study Program, Faculty of Social Sciences, Panca Budi Development University
Oktarini Khamilah Siregar Accounting Study Program, Faculty of Social Sciences, Panca Budi Development University
Dito Aditia Darma Nasution Accounting Study Program, Faculty of Social Sciences, Panca Budi Development University

DOI:

https://doi.org/10.55927/fjmr.v3i9.11455

Keywords:

Village Financial Management, Permendagri Number 20 Of 2018, Ara Condong Village, Community Participation, Transparency, Accountability

Abstract

Examining how well Ara Condong Village's financial management adheres to the Minister of Home Affairs' Regulation No. 20 of 2018 is the primary goal of this research. The village is located in Stabat District, Langkat Regency. Qualitative descriptive research based on interviews, observations, and documentation is employed. The study's findings provide light on how accountability has been integrated into all aspects of village financial management, from planning to implementation, recording to reporting. Not all indicators are up to par, though; one area that needs improvement is the way the community is informed about the progress being made with the Village Budget. In order to make the management of village fund finances more open and responsible, this study stresses the significance of training and involvement for village officials.

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