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Analisis Akuntabilitas Pengelolaan Keuangan Desa pada Desa Labuan Toposo Kecamatan Labuan Kabupaten Donggala: Analysis of Village Financial Management Accountability in Labuan Toposo Village, Labuan District, Donggala Regency Muh. Faizurrahman Algifari; Andini Nurhajra; Dini Rosyada
Jurnal Kolaboratif Sains Vol. 6 No. 7: JULI 2023
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v6i7.3938

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan keuangan desa di Desa Labuan Toposo telah dilaksanakan sesuai dengan PERMENDAGRI Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa dan Peraturan Bupati Donggala Nomor 1 Tahun 2019 tentang Pengelolaan Keuangan Desa. Jenis penelitian ini adalah penelitian kualitatif dengan metode deskriptif. Tehnik analisis data dalam penelitian ini yaitu observasi, wawancara, dokumentasi, dan studi kepustakaan. Hasil penelitian ini berdasarkan penelitian yang peneliti lakukan di Desa Labuan Toposo mengenai akuntabilitas pengelolaan keuangan desa di Desa Labuan Toposo. Pada tahap perencanaan, pelaksanaan, pelaporan dan pertanggungjawaban telah dilaksanakan sesuai dengan PERMENDAGRI Nomor 20 Tahun 2018 tetapi pada tahap penatausahaan bahwa pemerintah desa Labuan Toposo belum menjalankan sesuai dengan PERMENDAGRI Nomor 20 Tahun 2018.
Laporan Keuangan UTD PMI Provinsi Sulawesi Tengah: Apakah Sudah Sesuai Dengan ISAK No. 35? Ratu Subaeda; Syamsul Syamsul; Dini Rosyada
Indonesian Accounting Literacy Journal Vol 3 No 3 (2023): Indonesian Accounting Literacy Journal (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ialj.v3i3.5174

Abstract

The preparation of the financial statements of non-profit organizations since 1997 is regulated in the Statement of Financial Accounting Standards (PSAK) No. 45 Concerning Financial Reporting of Non-Profit Organizations. However, starting in 2019, PSAK 45 was replaced with Interpretation of Financial Accounting Standards (ISAK) No. 35 Regarding the Presentation of Financial Statements of Non-profit Oriented Entities. The purpose of this study is to identify and analyze the application of ISAK No. 35 on the preparation of the financial statements of UTD PMI Central Sulawesi Province. This research is a qualitative research with an interpretive approach. The results of the study conclude that the financial statements of UTD PMI Central Sulawesi Province have been compiled based on ISAK No. 35. The financial statements presented by UTD PMI Central Sulawesi Province are in the form of a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flow and notes to financial statements.