Analisis Keterlambatan Laporan Pertanggungjawaban Realisasi APBDes (Nagari)

Abstract

This study aims to describe why the village goverment is late in submitting the village budget accountability report (APBDes) in West Pasaman Regency. This research is classified as a descriptive study. Sampling based on research objectives and data collection methods using interviews. This research was conducted in villages that were late in reporting the accountability for the realization of the (APBDes) in West Pasaman Regency. This study found that there are four obstacles that cause the village apparatus cannot make the report timely: quality of human resources, facilities & infrastructure, community participation, internal control. It suggested for further research to increase the sample and focus on comparing villages that are late and not late in reporting the budget realization accountability.

Modeling and Implementation of the Village Secretary Accounting Information System based on BPMN

“…Previous research in Limpung Subdistrict, Batang Regency, showed that organizational culture directly affects the performance of village officials (S et al, 2022). Previous research in West Pasaman Regency, West Sumatra, conducted direct observations, and the results showed that internal control affected the timeliness of reporting the Village Budget (Rafsanjani & Cheisviyanny, 2021). Previous research in Sumorame Village, Candi District, and Sidoarjo Regency showed that the community still did not realize the importance of transparency for public welfare, and transparency by the Village Government only served to achieve specific formality goals based on implementing applicable regulations (Ardelia & Handayani, 2022).…”