Analisis Sistem Akuntansi Penggajian Berdasarkan Peraturan Menteri dalam Negeri Nomor 20 Tahun 2018 pada Kantor Desa Pentadio Timur Kabupaten Gorontalo

Abstract

Abstract:
This study aims to analyze the payroll accounting system at the Pentadio Timur Village Office, Gorontalo Regency, based on the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management. This study employed a qualitative descriptive approach using primary and secondary data. Data were collected through observation, interviews, and documentation and were subsequently analyzed interactively to obtain a comprehensive description of the implementation of the village apparatus payroll accounting system. The results indicate that the payroll accounting system at the Pentadio Timur Village Office has generally been implemented in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, covering planning and budgeting, implementation and administration, reporting and accountability, fund disbursement, and the provision of village incentives. The payroll process is supported by village financial documents and records as well as the Village Financial System (Siskeudes). However, several constraints remain, particularly delays in fund disbursement from the Gorontalo Regency Government, which result in untimely salary payments to village officials. Furthermore, the use of technology to support the payroll accounting system and village financial management has not yet been fully optimized. Therefore, although the payroll accounting system has been implemented in accordance with applicable regulations, improvements are still needed in the timeliness of fund disbursement, the optimization of technology utilization, and the capacity of village officials in financial management.

Keywords: Payroll Accounting System, Village Financial Management, Regulation of the Minister of Home Affairs Number 20 of 2018, Siskeudes, Pentadio Timur Village.

Abstrak:
Penelitian ini bertujuan untuk menganalisis sistem akuntansi penggajian pada Kantor Desa Pentadio Timur Kabupaten Gorontalo berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa. Penelitian menggunakan pendekatan deskriptif kualitatif dengan sumber data primer dan sekunder. Data diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis secara interaktif untuk memperoleh gambaran mengenai pelaksanaan sistem akuntansi penggajian perangkat desa. Hasil penelitian menunjukkan bahwa sistem akuntansi penggajian pada Kantor Desa Pentadio Timur secara umum telah berpedoman pada Permendagri Nomor 20 Tahun 2018, meliputi aspek perencanaan dan penganggaran, pelaksanaan dan penatausahaan, pelaporan dan pertanggungjawaban, penyaluran dana, serta pemberian insentif desa. Dalam pelaksanaannya, proses penggajian didukung oleh dokumen dan pencatatan keuangan desa serta penggunaan Sistem Keuangan Desa (Siskeudes). Namun, masih ditemukan kendala berupa keterlambatan pencairan dana dari Pemerintah Kabupaten Gorontalo yang mengakibatkan pembayaran gaji perangkat desa tidak selalu tepat waktu. Selain itu, pemanfaatan teknologi dalam mendukung sistem akuntansi penggajian dan pengelolaan keuangan desa belum dilakukan secara maksimal. Dengan demikian, sistem akuntansi penggajian telah dilaksanakan sesuai ketentuan yang berlaku, tetapi masih diperlukan peningkatan ketepatan waktu pencairan dana, optimalisasi pemanfaatan teknologi, serta peningkatan kapasitas aparatur desa dalam pengelolaan keuangan

Kata kunci: Sistem Akuntansi Penggajian, Pengelolaan Keuangan Desa, Permendagri Nomor 20 Tahun 2018, Siskeudes, Desa Pentadio Timur