QUESTIONS

1. Mention in an order 6 cycle of village finance management. In the reporting cycle,

what kind of report that should be made?
2. In Recordings on Village Financial Management there are recording of income
transactions, expenditure transactions, financing transactions, and recording assets,
liabilities, village property. Explain briefly what is the meaning of recording of
income transactions and give each one example

3. With the enactment of Government Regulation Number 43 Year 2014 regarding

Regulation of the Implementation of Law Number 6 Year 2014 on Village, Article 93
paragraph (1) states that the management of village finances include:
Planning, implementation, administration, reporting, and accountability.
Please state the obligations of village treasurer summarized in the administration
management!
4. Soal atila

CASE
BondoNekat village in 2014 has balance sheet as follows:

Village Property Wealth Report

BondoNekat Village Government
31 Desember 20XX-1

Tahun 20XX-1
Kas Desa Rp. 23.000.000,-
Kas dibendahara Rp. 5.600.000,-
Tanah Rp. 453.000.000,-
Peralatan Rp. 43.000.000,-
Gedung Rp. 354.000.000,-
Utang iuran jaminan Rp. 5.472.000,-
Kesehatan Rp. 1.500.000,-
Utang pajak Rp. 71.628.000
Utang dalam negeri
Total kekayaan bersih ?

You may find the SiLPA for the current Year, and also so net wealth of the bondonekat
village for current period!
ANSWERS
1. The order for cycle of village finance management are:
a) Planning
b) Budgeting
c) Implementation/execution
d) Administration
e) Reporting
f) Accountability
The reports that should be made in the reporting cycle are (1) Accountability Report
Realization Implementation of APBDesa, (2) Village Property Wealth Report.

2. The recording of income transactions is the recording of all transactions related to the
income of the village. There are three sources of village income:
a. Original Village Income (PADesa)
Example: revenue derived from Asset Results: Self-supporting (swadaya) /
Participation / Mutual Cooperation (gotong royong)
b. Transfer
Example: Section of Regional Tax Results and Levies of Regencies /
Municipalities (retribusi daerah)
c. Other income
Example: income derived from Grants and Donations from non-binding third
parties

3. The obligations of the village treasurer summarized in the administration management

are:
a) Recording any receipts and expenses as well as closing the book at the end of
the month in an orderly manner. Administration
Receipts and expenses are made using: General Cash Book, Tax Benefits
Cashbook, and Bank Book.
b) Accounts for money through an accountability report