Analysis of Accounting Procedures for Village Fund Budget Management in Brodot Village, Bandarkedungmulyo District, Jombang Regency

This study was conducted with the aim of finding out how the accounting system and procedures are implemented in Brodot Village. This research is a qualitative study using a descriptive approach. The data collection techniques used are observation, interviews and documentation. The results of the study indicate that the accounting system and procedures in financial management in Brodot Village are in accordance with Permendagri Number 20 of 2018. Starting from Planning, Implementation, Reporting and Accountability in Brodot Village have been running well. It's just that in the accounting system, the village officials have insufficient human resources so they have difficulty managing the accounting system. Although the Village has attended training held by both the Sub-district and the Regent, the Village apparatus still experiences difficulties in terms of the accounting system. Even so, the Brodot Village apparatus continues to try and strive to work optimally.