PENDAMPINGAN PENGELOLAAN KEUANGAN DESA GUNA MENINGKATKAN  AKUNTABILITAS DI DESA WERDHI BHUWANA

Kadek Wiwin Dwi Wismayanti; Putu Eka Purnamaningsih; Ni Wayan Ari Sudiartini

Kadek Wiwin Dwi Wismayanti Universitas Udayana
Putu Eka Purnamaningsih Universitas Udayana
Ni Wayan Ari Sudiartini Universitas Marhendradatta

Keywords: Accountability, Financial Reports, Financial Management

Abstract

The efforts of the central government in maximizing services, development, and community at the
village level so that villages can be more independent in managing their government and can
maximize the various natural resources they have in order to improve the quality of life and
welfare of rural communities with the passing of Law Number 6 of 2014. The enactment of the
Law Number 6 of 2014 to date to Permendagri Number 113 of 2014 concerning village financial
management. The implementation of village financial management is mandated to accelerate the
improvement of the quality of accountability for state finances. Having a clear accountability by
the government to the community is very important in realizing good governance. Measuring the
performance of government officials is one of the components in the public performance
accountability system that can also be used in assessing the performance of village financial
management. The amount of authority given to the village government in regulating its own
governance means the great responsibility that the village government has in carrying out its
duties. The allocation of village funds can also raise concerns because not all village financial
management apparatus have adequate capacities. For example, the ability to spend and produce
accountable village financial reports. Through trainings and massive educational outreach, it
can improve the competence of village officials in managing village finances. The method used
in this service is in the form of socialization and education related to the procedures for
preparing good and correct financial reports to the village financial management apparatus,
through several methods such as lectures, tutorials, discussions, and mentoring. In addition, the
existence of socialization and education activities on village financial management not only
increases the capacity of village apartments but also increases community understanding
regarding the management of village funds. Thus, this dedication is expected to be able to
improve the capacity and competence of village financial management officials and village
officials in Werdhi Bhuwana Village, so that they can better compile village financial
management reports.