ADMINISTRATION OF VILLAGE FUND BASED ON MINISTER OF HOME AFFAIRS REGULATION NUMBER 113 YEAR 2014 (CASE STUDY IN SUMBAWA REGENCY)

Abstract

The purpose of the research to reviewing more in a step about administration of village fund based on Permendagri Number 113 year 2014. This research focus to administration of village fund to done at village receivered in Sumbawa of regency, with the informant the head of village, village secretary and village treasurer. The proces of administration which is conducted financial managers of village be guided to Permendagri Number 113 year 2014 concerning village financial management about guidance village financial management. This research using qualitative approach with the case study and analisys of the data using interactive models from Miles and Huberman. Results the research that outline manager of village financial already have an understanding about administration and in accordance with the guidelines, but there are still villages make a mistake, as in the cash book there is use a type ex and reporting of financial accountability by treasurer. This is due to communication is disconnected among the village's financial manager.