IMPLEMENTATION OF MINISTER OF HOME AFFAIRS REGULATION NO. 20 OF 2018 CONCERNING REPORTING AND FINANCIAL ACCOUNTABILITY OF GUNUNG SEMBUNG VILLAGE FOR FISCAL YEAR 2022

Abstract

This study aims to determine the implementation of
Minister of Home Affairs Regulation No. 20 of 2018
concerning Reporting and Financial Accountability of
Gunung Sembung Village for Fiscal Year 2022. This
research method uses qualitative methods. The data
source used is the primary data source, namely data
derived from the original or first source, in compiled
form or in the form of files sought through the source,
namely the person who is used as the object of
research as a means of obtaining information or data.
The data collection techniques used in this study are
interview techniques and literature studies by looking
for data from the profile and financial statements of
Desa Gunung Sembung Village for fiscal year 2022.
The results of this study show that APBDes reporting
in Desa Gunung Sembung Village can be said to have
carried out reporting well, which is in accordance with
the Minister of Home Affairs Regulation Number 20 of
2018 concerning village financial management. In the
recapitulation results, the level of compliance of
reporting with Permendagri Number 20 of 2018
reached 9/9. Meanwhile, the level of conformity of
accountability with Permendagri Number 20 of 2018
reaches a weight of 5/7. The Head of Desa Gunung
Sembung Village has submitted a report on the
implementation of the APBDes and a Report on the
Realization of Activities for the first semester to the
Regent/Mayor through the sub-district head in early
July 2022.