Page 9 - 02.a) Buku Induk PTO PKD

Daftar Isi

Kata Pengantar ................................................................................................................... v

Daftar Singkatan ................................................................................................................ vii

Pendahuluan.........................................................................................................................1

I. Maksud dan Tujuan ......................................................................................................2

II. Kebijakan Pengelolaan Keuangan Desa .....................................................................3
III. Ketentuan Umum .........................................................................................................5

Azas Pengelolaan Keuangan Desa ..............................................................................5

IV. Kekuasaan Pengelolaan Keuangan Desa ...................................................................7

V. Pelaksana Pengelolaan Keuangan Desa ....................................................................9

VI. APB Desa ......................................................................................................................14
A. Pendapatan ............................................................................................................14

B. Belanja .....................................................................................................................19

C. Pembiayaan ............................................................................................................25

VII. Tahapan Pengelolaan Keuangan Desa ....................................................................28

A. Perencanaan ...........................................................................................................28

B. Pelaksanaan ...........................................................................................................30

C. Penatausahaan .......................................................................................................32
D. Pelaporan dan Pertanggungjawaban ..................................................................33

VIII. Pembinaan dan Pengawasan ....................................................................................35

IX. Ketentuan Lain-Lain ...................................................................................................36

A. Desa Adat ................................................................................................................36

B. Desa Persiapan ......................................................................................................36
C. Kerugian Desa ........................................................................................................38

IX. Pengelolaan Keuangan Desa Dalam Siskeudes ......................................................40

Pengembangan, Pembinaan, dan Pengawasan Penggunaan
aplikasi SISKEUDES .....................................................................................................40

LAMPIRAN 1. Daftar Kode Rekening Bidang, Sub Bidang, Kegiatan dan Output .......45

LAMPIRAN 2 Daftar Kode Rekening Pendapatan, Belanja, dan Pembiayaan .............59

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