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All Journal Journal AK-99
Andi AR
Universitas Muhammadiyah Parepare
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis Of Village Fund Management And Village Fund Allocation (Add) In Improving Village Development In Carawali Village, Sidenreng Rappang Regency Yayuk Angraeny; Andi AR
Journal AK-99 Vol. 3 No. 1 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (232.548 KB) | DOI: 10.31850/ak99.v3i1.2288

Abstract

This study aims to determine the process of managing Village Funds and Village Fund Allocations (ADD) in improving Village development as well as the constraints faced by the Village government in the process of managing Village Funds and Village Fund Allocations (ADD) in Carawali Village, Sidenreng Rappang Regency. Data collection techniques used in this study are observation, interviews, and documentation. The data analysis techniques used in this study are data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the process of managing Village Funds and Village Fund Allocations (ADD) in improving village development in Carawali Village, Sidenrang Rappang Regency, which consists of planning, implementation, administration, reporting, and accountability has followed the technical instructions stipulated in statutory regulations. -invitation so that it has a very large impact on Village development. The obstacles faced by the Carawali Village government in the process of managing Village Funds and Village Fund Allocations (ADD) in improving Village development, namely delays in disbursing funds caused by delays in preparing the RAB (Budget Budget Plan) and drawing up development drawings, lack of human resources competent and unreliable, and weather conditions so that construction activities are sometimes not completed on time.
MODEL PENGEMBANGAN GREEN ACCOUNTING MELALUI PENERAPAN AKUNTANSI LINGKUNGAN BUMDes MATTIROTASI KAB. SIDENRENG RAPPANG Suri; Muhammad Abdian Abdillah; Andi AR
Journal AK-99 Vol. 3 No. 2 (2023): Journal AK-99
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31850/ak99.v3i2.2663

Abstract

Tujuan dibentuknya Badan Usaha Milik Desa (BUMDes) adalah sebagai sebuah badan yang berada di desa, menyediankan jasa dan atau produk yang dapat di pergunakan oleh warga desa untuk memenuhi kebutuhan hidupnya. Model Pengembangan Green Accounting melalui Penerapan Akuntansi Lingkungan Badan Usaha Milik Desa Mattirotasi Kab. Sidenreng Rappang. Penelitian ini bertujuan untuk mengetahui model pengembangan Green Accounting melalui penerapan akuntansi lingkungan Badan Usaha Milik Desa Mattirotasi Kab.Sidenreng Rappang. Penelitian inii menggunakan metode deskriptif kualitatif, data yang digunakan dalam penelitian ini yaitu data primer dan data sekunder yang diperoleh dari hasil wawancara, observasi, dan dokumentasi. Kemudian data tersebut dianalisis untuk mengambil kesimpulan bahwa BUMDes Mattirotasi sudah menerapkan akuntansi lingkungan sesuai dengan kebijakan dan peraturan pemerintah daerah tentang pengolaan lingkungan, Model pengembangan Green Accounting yang dilakukan oleh BUMDes Mattirotasi ialah aktivitas Pencegahan lingkungan terjadinya limbah dari sampah sehinggah sampah tersebut diolah menjadi pupuk organik BUMDes Mattirotasi belum membuat laporang biaya lingkungan dari kegiatan aktivitas lingkungannya.
Co-Authors Abdillah, Muhammad Abdian Suri Yayuk Angraeny