Analisis Pencatatan dan Pelaporan Keuangan Berdasarkan Pedoman Asistensi Keuangan Desa di Desa Tamaila Utara Kecamatan Tolangohula Kabupaten Gorontalo

Abstract

This research was conducted in Tamaila Utara Village, Tolangohula District, Gorontalo Regency. This research aimed to analyze the recording and financial reporting based on the village financial assistance guidelines. Based on the research findings and discussions regarding the recording and financial reporting according to the village financial assistance guidelines, it was shown that the village had been following the guidelines in its financial recording and reporting. It included the planning process carried out by the village head. Additionally, in the implementation phase, the Tamaila Utara village government managed and recorded finances per the applicable guidelines; however, some issues still prevented optimal alignment between transaction evidence and its records. For reporting, the village government submitted reports to the regent as semester and year-end reports on realizing the village budget (APBDes). However, there were still minor delays in the reporting process. The village government also provided information boards on fund utilization for the community. Tamaila Utara Village did not face any challenges in preparing these reports, as they had established guidelines for report preparation.