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All Journal EKONOMIS : Journal of Economics and Business Ilomata International Journal of Tax and Accounting
Gusmita Sofia
Politeknik Negeri Padang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Akuntabilitas Pengelolaan Dana Desa (Studi pada Nagari Aia Manggih periode 2018-2022) Gusmita Sofia; Zalida Afni; Wiwik Andriani
Ekonomis: Journal of Economics and Business Vol 7, No 2 (2023): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v7i2.1390

Abstract

This study aims to find out and analyze how Accountability is in the management of Village Funds in Nagari Aia Manggih, Lubuk Attitudeing District, Pasaman Regency. The analytical method used is descriptive qualitative analysis by conducting in-depth and semi-structured interviews with informants, namely Nagari Wali, Nagari Secretary, Nagari Treasurer, and the general public. The results of the analysis show that the application of village fund management accountability in Nagari Aia Manggih has been running in accordance with applicable regulations. However, in implementing this accountability for village fund management, it was not followed by the high participation of the Nagari Aia Manggih community. The local government also hopes that there will be an increase in community participation so that the management of village funds can be maximized.
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 Armel Yentifa Dandi Aprila Syafira Ramadhea Jr Wiwik Andriani Zalida Afni