PENERAPAN AKUNTANSI PEMERINTAH DESA PADA LAPORAN KEUANGAN TAHUN ANGGARAN 2018 DESA BONTOSUNGGU

Abstract

This research aimsat finding out the application of village government accountancy on financial report towards accountability of village fund management at Bontosunggu village. This research applied descriptive-qualitative method. This research was carried out at Bontosunggu village. Technique of data analysis used was qualitative analysis which consisted of three stages such as data reduction, data presentation and drawing conclusion. The result of this research showed that the application of village government accountancy was done by using Siskeudes Application. The detail findings were as follow by using Siskeudes Application, all transactions done by village government were input directly in this application. Fixed assets such as buildings were not calculated their value and loss. The Bontosunggu village did not have reckoning code in financial report in all transactions. The financial report released was appropriate with Home Ministry Rules number 113 year 2014. Village fund management was managed transparent through village information system. The accountability of village government for the society was done by the expose of public report of the realization of village programs as attendee by all layers of the village.