Penerapan Standar Akuntansi Pemerintahan Dalam Mempertanggungjawabkan Keuangan Desa Padang Mahondang Kecamatan Pulau Rakyat Kabupaten Asahan
DOI:
https://doi.org/10.59581/jka-widyakarya.v1i4.1261Keywords:
Application of Government Accounting Standards, Accountability, Village FinanceAbstract
This study aims to find out whether Padang Mahondang Village has implemented Government Accounting Standards in its Village Financial Accountability in accordance with PSAP No.01, to find out what procedures are made by Padang Mahondang Village in Presenting Village Financial Accountability Reports and What are the obstacles experienced by the village in the Implementation of Government Accounting Standards in Village Financial Accountability in accordance with PSAP No.01. The research methodology used is qualitative research. The data sources used are primary data obtained by direct interviews and secondary data obtained from related documents. The location of this research is in Padang Mahondang Village, Pulau Rakyat District, Asahan Regency. The results of this study can be concluded that the Application of Government Accounting Standards in Village Financial Accountability in this village has not been fully said to be good because there are still several financial reports that have not been made by the village government and the procedure for preparing village financial accountability reports is appropriate whereby making an Accountability Report Realization of APBDes Implementation, Village Regulations, Village-Owned Wealth Reports and Government and Regional Government Program Reports that enter the village.
References
Afiyah, S., Arsy, A., & Engkus, E. (2021). Analisis Penerapan Standar Akuntansi Pemerintahan (PSAP) pada Pusat Kesehatan Masyarakat Cibugel Kabupaten Sumedang. Jurnal Inovasi Penelitian, 2(4), 1113–1119.
Aisyah, N. (2018). Penerapan Standar Akuntansi Pemerintahan Terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Takalar. Journal of Controlled Release, 11(2), 430–439.
Alhidayat. (2019). Pengaruh Good Governance dan Standar Akuntansi Pmerintah (PSAP 01) Terhadap Kualitas Laporan Keuangaan Pada SKPD di Kabupaten Anrekang. Αγαη, 8(5), 55.
Anggito, A., & Setiawan, J. (2018). Metodologi Penelitian Kualiatif. CV Jejak.
Br Purba, R., & Mendina Amrul, A. (2018). Penerapan Sistem Akuntansi Keuangan Daerah Transparansi Publik Dan Aktivitas Pengendalian Terhadap Akuntabilitas Keuangan Pada Badan Keuangan Daerah Kabupaten Tanah Datar. Jurnal Riset Akuntansi Dan Bisnis, 18(2), 140–152. https://doi.org/10.30596/jrab.v18i2.3308
Hadi, B. (2020). Buku saku transparansi dan akuntabilitas realisasi apb desa.
Hariatih, & Sukardi. (2021). Analisis Penerapan Standar Akuntansi Pemerintah Terhadap Pelaporan Pertanggungjawaban Aparat Desa Dalam Pengelolaan Keuangan Dana Desa (Study di Desa Ntoke Kecamatan Wera Kabupaten Bima). Jurnal PenKoMi : Kajian Pendidikan & Ekonomi, 4(1), 47–59.
Hasan, Fandi Ahmad, A. dan J. (2018). E-JRA Vol. 07 No. 01 Agustus 2018 Fakultas Ekonomi dan Bisnis Universitas Islam Malang. E-JRA Vol. 07 No. 01 Agustus 2018, 07(01), 32–45.
Izzah, S. N., & Juliana Nasution. (2022). Analisis Penerapan Pernyataan Standar
Akuntansi Pemerintah Nomor 07 Tentang Aset Tetap pada Pemerintah Kota Medan. 4, 1349–1358.
Kurniawati, Y. (2019). Akuntabilitas dan transparasi pengelolaan alokasi dana desa dalam pembangunan di desa (Studi Kasus di Desa Kembangarum Kecamatan Mranggen Kabupaten Demak).
Noho, M., & Ali, Y. (2021). Penerapan Psap No. 01 Dalam Pertanggungjawaban Keuangan Di Desa Pentadio Timur. JSAP : Journal Syariah and Accounting Public, 4(1), 24. https://doi.org/10.31314/jsap.4.1.24-30.2021
Nuraeni, I., & Kusuma, T. G. B. (2021). Akuntabilitas dan Transparansi Pengelolaan Alokasi Dana Desa. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 641–656. https://doi.org/10.37641/jiakes.v9i3.1214
Nurhayati, N., & Saleh Ridwan, M. (2019). Pengelolaan Dana Desa Dalam Perspektif Hukum Islam. Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syari’ah, 1(1), 68. https://doi.org/10.24252/iqtishaduna.v1i1.10941
Onsardi, Marini, & Selvia, E. (2019). Accountability in the Management of Village Fund From The Islam Perspective. Concept and Communication, 4(3), 301–316.
Penyusun, T. I. M. (2021). Pengelolaan Keuangan Desa.
Pujanira, P., & Taman, A. (2017). Pengaruh kompetensi sumber daya manusia, penerapan standar akuntansi pemerintahan, dan penerapan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah provinsi diy. VI(4).
Raharjo, M. M. (2020). Pengelolaan Dana Desa (Tarmizi (ed.)). PT Bumi Aksara.
Rahmadani, F. (2018). Analisis Pnerapan Peernyataan Standar Akuntansi Pemerintahan (PSAP) No 01 Tentang Laporan Keuangan Peemerintahan Pada Pemerintah Kota Subulussalam. Bitkom Research, 63(2), 1–3.
Rangga, I., & Setyadi, E. (2019). Panduan Penggunaan dan Pengelolaan Dana Desa.
PT Grasindo. jakarta. 2019.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Dinda Andriani Marpaung , Muhammad Arif, Laylan Syafina
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
