Analisis Pengelolaan Keuangan Desa Petahunan Kecamatan Sumbersuko Kabupaten Lumajang Berdasarkan Penerapan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014

  • Ariska Putri Kurniawati STIE Widya Gama Lumajang
  • Khoirul Ifa STIE Widya Gama Lumajang
  • Noviansyah Rizal STIE Widya Gama Lumajang
Keywords: Village financial management, Village administration, APB Desa


The purpose of this study is to determine and analyze the suitability of financial report management in the village of Petahunan Sumbersuko district Lumajang district based on the Minister of Home Affairs Regulation number 113 of 2014 on the management of village finances. This research uses descriptive qualitative method that the author uses in the preparation of this thesis is by interview and documentation is to do the set of secondary data to obtain data that support this research. Meanwhile, to analyze the data obtained in the field with bibliographic data, then analyzed to be drawn conclusion. The results of this study indicate that the village government of Petahunan has been guided by the Minister of Home Affairs Regulation 113 of 2014 on the guidelines of village financial management, based on the principles of village financial management: planning, implementation, administration, reporting and accountability. Limitations in this study are only research on the management of village finances in 2017. While the management of village finances in the next year is expected to be examined by further researchers.