Pengelolaan Keuangan Desa Pucung dalam Perspektif Akuntansi Sektor Publik

Abstract

This study aims to describe the practices of financial management in Pucung Village, located in Girisubo Sub-district, Gunungkidul Regency, Special Region of Yogyakarta, based on public sector accounting principles. This research employs a qualitative method with a descriptive approach. Data were collected through direct interviews with officials of the Pucung Village Government who are involved in village financial management and bookkeeping. The results indicate that the financial management of Pucung Village is carried out sequentially, starting from the planning stage through the preparation of the Village Medium-Term Development Plan (RPJMDes) and the Village Government Work Plan (RKPDes) in collaboration with the community, followed by budgeting in the Village Revenue and Expenditure Budget (APBDes), implementation of activities, administration, reporting, and financial accountability. In village financial management, several parties are involved in supervision, namely the Village Consultative Body (BPD), the Inspectorate, and the Sub-district Government (Kapanewon). The Pucung Village Government has implemented the principles of transparency and accountability by disseminating financial information to the community through information boards, social media, the Village Information System (SID), and Sinkal. The main challenge faced is the delay in budget disbursement, which results in discrepancies between the budget ceiling and the realization of activities.