Pentingnya Pemeriksaan dan Pengawasan Pengelolaan Dana Desa dalam Perpektif UU Nomor 6 Tahun 2014

Abstract

The purpose of this paper is to explain the importance of checks and supervision in financial management of village funds to achieve the objectives of Law No. 6 of 2014 on Villages. Law no. 6 Year 2014 aims to accelerate village development and improve public services for the welfare of the community. This research uses descriptive method based on data from BPK. The results of the study indicate that the inspection and supervision of village fund management is very important in order to reduce the percentage of non-compliance issues to legislation. The financial statements in this case are needed to see how the realization of revenues and expenditures when compared to the budget that has been set.

Keywords: The inspection and supervision of village fund; UU Nomor 6 tahun 2014; The financial statements