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Panduan Cara Membuat Laporan Add Dan Laporan Keuangan Desa

Panduan Cara Membuat Laporan Add Dan Laporan Keuangan Desa

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Published by riocipta
dokumen Sekdes Bunde
dokumen Sekdes Bunde

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Published by: riocipta on Oct 12, 2011
Copyright:Attribution Non-commercial

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07/21/2013

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Lembar Bacaan
PENATAUSAHAAN KEUANGAN DESAPENATAUSAHAAN KEUANGAN DESA
I.PENDAHULUAN
Pengelolaan keuangan desa meliputi perencanaan, penganggaran,pelaksanaan, penatausahaan keuangan Desa atau dengan kata lain pembukuankeuangan desa merupakan pengelolaan administrasi keuangan Desa yang prosesnyamengacu pada mata anggaran pendapatan, belanja dan pembiayaan. Dalam praktekpenyelengaraan atau pengelolaan keuangan desa dikenal juga sistem administrasikeuangan desa yang terdiri dari 2 unsur pengurusan, yaitu :
1.Unsur Penguasaan
Unsur penguasaan ini terdiri dari penguasaan anggaran desa dan tindakan untukmemberi perintah menagih dan perintah membayar, tindakan ini akan membawaakibat pengeluraan desa dan mendatangkan penerimaan guna menutuppengeluaran desa.
2.Unsur Kewajiban
Unsur ini berkaitan dengan kewajiban untuk menerima, menyimpan, danmengeluarkan uang dan kemudian mempertanggungjawabkannya.
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