Journal of Management, Economic, and Accounting
Vol. 2 No. 2 (2023): Juli-Desember

Analysis of Application of Accounting Systems and Procedures In Village Fund Management (Case Study of Sukaramai Village, Kec.Sei Balai of Batu Bara Regency)

Ruliana, Ruliana (Unknown)
Nurlaila, Nurlaila (Unknown)
Harahap, Muhammad Ikhsan (Unknown)



Article Info

Publish Date
24 Aug 2023

Abstract

This research was conducted with the aim of knowing how to apply accounting systems and procedures that are implemented in the Sukaramai Village office. This research is a qualitative research using a descriptive approach. Data collection techniques used are observation, interviews and documentation. The results of the study show that the accounting systems and procedures for financial management in Sukaramai Village are in accordance with Permendagri Number 20 of 2018. It's just that in the accounting system, Village officials have insufficient human resources, so they experience difficulties managing the accounting system. Then in the accounting procedures at the Sukaramai Village Office there were recording errors in reporting the realization of the 2020 budget. Even though the Village had attended training held both from the District and from the Regent the Village apparatus still experienced difficulties in terms of the accounting system. Even so, the Sukaramai Village officials are still trying and trying to work optimally.

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Journal Info

Abbrev

JMEA

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Journal of Management, Economic, and Accounting is a peer-reviewed journal. JMEA invites academics and researchers who do original research in the fields of economics, management, and accounting, including but not limited to: Management Science Marketing Financial management Human Resource ...