PENGELOLAAN KEUANGAN SEBAGAI PERTANGGUNGJAWABAN DALAM PEMBELANJAAN DANA DESA BERDASARKAN STANDAR AKUNTANSI PEMERINTAH DI DESA BENUNG KECAMATAN DAMAI KABUPATEN KUTAI BARAT

Fransiska Marleni Greis1 Imam Nazarudin Latif2 Astrid Napita Sitorus3

Abstract


The theoretical basis of this research uses Government Accounting which focuses on recording, reporting and presenting financial statements, PP 71 of 2010 concerning Government Accounting Standards. Data collection techniques are carried out by means of field research and literature research. Data used to determine and analyze the conformity between the accountability of Benung Village's financial statements and Government Accounting Standards. The analysis tool used is to use qualitative descriptive methods and use the Dean J. Champion formula.

The results of this study show that the application of Government Accounting Standards in village financial accountability. Reporting and financial accountability have not applied government accounting standards, because the financial statements for accountability made by Benung Village are only in the form of Realization Reports and Balance Sheet Reports.


Keywords


Financial Management, Village Fund Accountability, PP No 71 of 2010.

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References


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DOI: https://doi.org/10.31293/jma.v13i1.7718

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