Analisis Faktor-Faktor Yang Menyebabkan Keterlambatan Pelaporan Pertanggungjawaban Keuangan Pemerintah Desa Paron Kecamatan Ngasem Kabupaten Kediri

The problems that are the focus of this study are the factors that cause delays in reporting financial accountability by the Paron Village Government. The aspect of late reporting in this study regarding factors such as human resources, the Accountability Principle and aspects of village financial management facilities. The method used in this study is qualitative with interviews and studies of financial documents and reporting. Based on the analysis conducted, the results of the study are obtained: Factors that influence the delay in the financial accountability of the Village Government are that the human resources that manage the Paron Village are not maximized, still considering overlapping tasks and authority. From the aspect of accountability in financial management, there is still a lack of maximum administration carried out by the Village Treasurer and PTPKD in completing documents, completing documents. The factor of choosing a system that is easy to error and the availability of facilities such as computers and printers is limited, so that the performance of the Paron Village Government always increases delays in reporting financial accountability of the Village that must adjust Permendagri No. 113 of 2014.