This study focuses on the financial reporting of village funds based on Permendagri No. 113 of 2014 and Tanah Datar Regency No. 11 of 2015, in line with Law No. 6 of 2014 that in 2015, every village will get funding of 10 percent of the state budget without an intermediary. This study aims to see how the financial reporting of village funds that should be based on ‘Permendagri’ No. 113 of 2014. This research was expected to be a reference material for all villages, especially villages in Tanah Datar regency in financial reporting. This research is a qualitative research with comparative descriptive approach. The population in this research was ‘nagari’ located in Tanah Datar regency with samples of Village/‘Nagari’ Cubadak and Tabek. The techniques used to carry out in this study were in-depth interviews of the head of ‘nagari’ (wali) and ‘nagari’ treasurer who was taken as informants in this research. The financial statements of village (nagari) Cubadak and Tabek in 2015 were still done with a temporary manual system, but for 2016 ‘nagari’ financial statements, Cubadak and Tabek had started to use Siskeudes even though the learning process. The result of this research showed that financial reports generated manually or through ‘Siskeudes’ made by ‘nagari’ Cubadak and Tabek were still much different from the reporting of the fund of village by ‘Permendagri’ No. 113 of Year 2014 and Tanah Tanah Datar Regency No. 11 of Year 2015, both in delivering the Realization Report of Implementation of Revenue Budget and Village Expenditure (APBDes) and Village Property Wealth Reports. This means that there were still financial reports that had not been reported by Cubadak and Tabek villages.
Keywords: financial report, village fund