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      "publication": "International Journal of Research in Social Science and Humanities (IJRSS)",
      "keywords": "Allocation of Village Funds, Government Accounting, Government Accounting Standards",
      "abstract": "This study aims to describe significantly related to the phenomena of the application of accounting in the management of the\r\nvillage fund allocation in the village Satar Padut, District Lambaleda East Nusa Tenggara. This research is a type of research\r\ndescriptive qualitative research design case study. This research was conducted in December 2020-January 2021. Respondents in\r\nthis study are the village head, village secretary and treasurer of the finance of the village in the village Satar Padut. Data were\r\ncollected by using interview techniques, documentation and observation and were analyzed using the analysis of the\r\nphenomenology. The results of this study showed that the application of accounting in the management of the village fund\r\nallocation in the Village Satar Padut not in accordance with the accounting standards of the government contained in the\r\nGovernment Regulation No. 71/2010. In addition, the village officials also have yet to understand fully associated with the\r\napplication of accounting in the management of the village fund allocation as well as the absence of financial transparency by the\r\ngovernment",
      "title": "The Phenomenon of Accounting in the Management of the Village Fund Allocation: A case Study of Indonesia",
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