ANALISIS PENGELOLAAN KEUANGAN DESA BERDASARKAN PERMENDAGRI NOMOR 20 TAHUN 2018 (Studi Kasus di Desa Sumberbanjar, Kecamatan Bluluk Kabupaten Lamongan)

This study aims to determine the application of Permendagri No. 20 of 2018 concerning village financial management in Sumberbanjar Village which includes planning, implementation, administration, reporting and accountability of village finances. Descriptive-qualitative method is used to be able to describe the situation or facts that actually happened clearly. The results of this study are that in general the financial management of Sumberbanjar Village is not fully in accordance with Permendagri No. 20 of 2018. The Sumberbanjar Village Government informs the community about the APBDes realization report and the APBDes implementation accountability report using only billboards at the village hall. For the 2021 fiscal year, Sumberbanjar Village does not inform the public through electronic media such as social media which aims to make the public know where the village funds are allocated