<![CDATA[This study aims to determine the application of accounting procedures for East Sei Silau Village in presenting village financial statements, to determine the application of SAP No. 01 in East Sei Silau Village, to determine the quality of management of East Sei Silau Village financial accountability reports and to determine the application of accountability and transparency systems in East Sei Silau Village financial accountability. The type of research used is qualitative. The subjects of this study were the Village Head, Secretary and Treasurer of East Sei Silau Village. The data obtained are primary data and skunder data. Data collection techniques used are interviews, observation, documentation and literature studies. The results showed that first, the application or financial accounting of East Sei Silau Village was carried out quite well, as evidenced from the forms and data owned were complete, but in the presentation of the report on the realization of the implementation of the APBDes experienced a deficit. Both presentations of the East Sei Silau Village Financial Statements are in accordance with Government Regulation Number 71 of 2010 and based on PSAP No.01 but the presentation has not been timely. Third, to present quality financial statements, financial presentation using a competterization system, but there are constraints regarding the limited ability of managers in their fields and inadequate supporting tools. The four principles of accountability in Sei Silau Timur Village are implemented with physical and administrative accountability. The village government also provides information boards regarding the APBDes as proof of transparency.]]>
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