The Phenomenon of Accounting in the Management of the Village Fund Allocation: A case Study of Indonesia

[error in script] (2021) The Phenomenon of Accounting in the Management of the Village Fund Allocation: A case Study of Indonesia. International Journal of Research in Social Science and Humanities (IJRSS), 2 (3). pp. 65-70. ISSN 2582-6220

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Official URL: http://www.ijrss.org/index.php/ijrss/article/view/...

Abstract

This study aims to describe significantly related to the phenomena of the application of accounting in the management of the
village fund allocation in the village Satar Padut, District Lambaleda East Nusa Tenggara. This research is a type of research
descriptive qualitative research design case study. This research was conducted in December 2020-January 2021. Respondents in
this study are the village head, village secretary and treasurer of the finance of the village in the village Satar Padut. Data were
collected by using interview techniques, documentation and observation and were analyzed using the analysis of the
phenomenology. The results of this study showed that the application of accounting in the management of the village fund
allocation in the Village Satar Padut not in accordance with the accounting standards of the government contained in the
Government Regulation No. 71/2010. In addition, the village officials also have yet to understand fully associated with the
application of accounting in the management of the village fund allocation as well as the absence of financial transparency by the
government

Item Type: Article
Additional Information: Sihwahjoeni NIDN: 0718126601
Uncontrolled Keywords: Allocation of Village Funds, Government Accounting, Government Accounting Standards
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Rita Juliani
Date Deposited: 25 Sep 2021 08:46
Last Modified: 25 Sep 2021 08:46
URI: https://eprints.unmer.ac.id/id/eprint/901

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