Nurak, Florentina, Sihwahjoeni, Sihwahjoeni and Apriyanto, Gaguk ORCID: https://orcid.org/0000-0002-0670-0302 (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

Preview	Text ARTIKEL.pdf Download (440kB) | Preview
Preview	Text PEER REVIEW 14.pdf Download (3MB) | Preview
Preview	Text HASIL CEK TURNITIN.pdf Download (1MB) | Preview

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

Actions (login required)

View Item