<mets:mets OBJID="eprint_901" LABEL="Eprints Item" xsi:schemaLocation="http://www.loc.gov/METS/ http://www.loc.gov/standards/mets/mets.xsd http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-3.xsd" xmlns:mets="http://www.loc.gov/METS/" xmlns:mods="http://www.loc.gov/mods/v3" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><mets:metsHdr CREATEDATE="2026-06-03T21:53:06Z"><mets:agent ROLE="CUSTODIAN" TYPE="ORGANIZATION"><mets:name>University of Merdeka Malang Repository</mets:name></mets:agent></mets:metsHdr><mets:dmdSec ID="DMD_eprint_901_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:titleInfo><mods:title>The Phenomenon of Accounting in the Management of the Village Fund Allocation: A case Study of Indonesia</mods:title></mods:titleInfo><mods:name type="personal"><mods:namePart type="given">Florentina</mods:namePart><mods:namePart type="family">Nurak</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Sihwahjoeni</mods:namePart><mods:namePart type="family">Sihwahjoeni</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:name type="personal"><mods:namePart type="given">Gaguk</mods:namePart><mods:namePart type="family">Apriyanto</mods:namePart><mods:role><mods:roleTerm type="text">author</mods:roleTerm></mods:role></mods:name><mods:abstract>This study aims to describe significantly related to the phenomena of the application of accounting in the management of the&#13;
village fund allocation in the village Satar Padut, District Lambaleda East Nusa Tenggara. This research is a type of research&#13;
descriptive qualitative research design case study. This research was conducted in December 2020-January 2021. Respondents in&#13;
this study are the village head, village secretary and treasurer of the finance of the village in the village Satar Padut. Data were&#13;
collected by using interview techniques, documentation and observation and were analyzed using the analysis of the&#13;
phenomenology. The results of this study showed that the application of accounting in the management of the village fund&#13;
allocation in the Village Satar Padut not in accordance with the accounting standards of the government contained in the&#13;
Government Regulation No. 71/2010. In addition, the village officials also have yet to understand fully associated with the&#13;
application of accounting in the management of the village fund allocation as well as the absence of financial transparency by the&#13;
government</mods:abstract><mods:classification authority="lcc">HF5601 Accounting</mods:classification><mods:classification authority="lcc">HJ Public Finance</mods:classification><mods:originInfo><mods:dateIssued encoding="iso8601">2021-05</mods:dateIssued></mods:originInfo><mods:originInfo><mods:publisher>Sretechjournal Publications</mods:publisher></mods:originInfo><mods:genre>Article</mods:genre></mets:xmlData></mets:mdWrap></mets:dmdSec><mets:amdSec ID="TMD_eprint_901"><mets:rightsMD ID="rights_eprint_901_mods"><mets:mdWrap MDTYPE="MODS"><mets:xmlData><mods:useAndReproduction>
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