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All Journal Ilomata International Journal of Tax and Accounting KANGMAS: Karya Ilmiah Pengabdian Masyarakat Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat
Armel Yentifa
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Ilomata International Journal of Tax and Accounting

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Village Fund Accounting Model in Realizing Nagari Financial Accountability Armel Yentifa; Wiwik Andriani; Syafira Ramadhea Jr; Dandi Aprila; Gusmita Sofia
Ilomata International Journal of Tax and Accounting Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i4.895

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand. It is hoped that through this research, the implementation of accrual-based accounting can be further improved so that accountability in managing village funds can be achieved as expected.
Co-Authors Dandi Aprila Eka Siskawati Fera Sriyunianti Ferdawati Ferdawati Fitra Oliyan Guruh Putra Arka Gusmita Sofia Gustati Gustati Gustri Maizelni Haslina, Welsi Hidayatul Ihsan Josephine Sudiman Mustika, Rasyidah Reni Endang Sulastri Syafira Ramadhea Jr Velya Anggraini Wiwik Andriani Yolivia Nurfadillah