Akuntansi Lembaga - ELEMEN BASIS AKUNTANSI DESA

Summary

This video discusses village accounting, focusing on the structure and usage of account codes in managing village finances. It highlights key differences between villages and urban localities (kelurahan) in terms of leadership, funding sources, regulations, and employee status. The video explains the various account codes used for income, expenditures, and financing in village budgeting, including their categorization into levels. Additionally, it covers the financial management cycle of villages, from planning to reporting. This educational content provides a clear understanding of village financial systems and the importance of accurate accounting practices.

Takeaways

• 😀 Village leadership is elected by the community, while sub-district leaders are appointed by the regional head.
• 😀 Village revenue sources include Village Funds, financial aid, and other contributions, while sub-districts rely on regional government funding.
• 😀 The financial regulations for villages are guided by Permendagri 113/2012, whereas sub-districts follow Permendagri 13/2006.
• 😀 Account codes in village accounting systems serve as identifiers for different financial categories, including revenue, expenditure, and financing.
• 😀 The main account code for revenue is 1, for expenditure is 2, and for financing is 3 in the village accounting system.
• 😀 Revenue account codes include categories such as local revenue, village funds, and other contributions.
• 😀 Expenditure account codes include categories for personnel, goods and services, and capital expenditures.
• 😀 Financing account codes differentiate between funds that need to be repaid (e.g., loans) and those that don’t (e.g., revenue).
• 😀 The account code system follows a hierarchical structure with multiple levels: Level 1 for the main category, Level 2 for groups, Level 3 for specific types, and Level 4 for additional details.
• 😀 The proper structure of account codes ensures that financial transactions are accurately tracked, providing transparency in village fund management.

Q & A

What is the primary focus of this session on village accounting?

The primary focus of this session is to explain the elements of village accounting, including account codes for income, expenditures, and financing, along with the differences between village and subdistrict financial management.

How are village leaders chosen compared to subdistrict leaders?

Village leaders are elected directly by the community, while subdistrict leaders (Lurah) are appointed by the regional head.

What are the key differences in the funding sources for villages and subdistricts?

Villages receive their funding from Village Funds (Dana Desa), financial aid, and other resources, while subdistricts receive funding from the local government.

What regulatory documents govern financial management in villages and subdistricts?

Village financial management follows Permendagri 113 of 2012, while subdistricts adhere to Permendagri 13 of 2006.

How does the staff composition differ between villages and subdistricts?

Village staff are not civil servants, whereas subdistrict staff are civil servants (PNS/SN).

What are the stages in the village financial management cycle?

The stages include planning, budgeting, implementation, recording, reporting, and accountability.

What is the role of account codes in village accounting?

Account codes are used to identify and categorize financial transactions, making the recording process more efficient and providing a clear financial picture of the village.

Can you provide an example of an income account code in village accounting?

For example, '11' is the code for Village Original Income (Pendapatan Asli Desa), while '12' refers to transfer income such as Village Fund (Dana Desa).

What are the types of expenditures accounted for in village financial management?

Expenditures include staff expenses (e.g., wages), operational costs, and capital expenditures (e.g., infrastructure development).

What is the difference between financing and income in village accounting?

Financing involves transactions that must be repaid, such as reserve fund withdrawals, while income is received without any repayment requirement, like grants and local taxes.