Abstract
This study aims to find out how the application of village financial accounting in the context of managing the Village Revenue and Expenditure Budget (APBDes) in Girirejo Village, Tegalrejo District, Magelang Regency, Central Java Province. Furthermore, in the Village Fund Allocation (ADD) there are several activities such as planning, implementation, reporting, accountability. This research uses descriptive qualitative analysis method. The speakers consist of several resource persons such as the Village Apparatus, namely the Village Head, Carik/Village Secretary, and other staff. The data collection method by means of interviews. Based on the results of this study, the application of the accounting system in Girirejo Village, Tegalrejo District, Magelang Regency, Central Java Province still tends to be low because many village officials have only high school education levels so that knowledge about the world of accounting is still low. However, the management of the Village Revenue and Expenditure Budget (APBDes) starting from the planning, implementation, administration, reporting, and accountability stages is in accordance with applicable laws and regulations based on the principles of transparency, accountability, participatory, orderly and budgetary discipline.
Highlights
IntroductionPublic sector accounting is a part of government accounting
Accounting is a field that is always evolving, in the public sector
Girirejo Village is a village located in Tegalrejo District, Magelang Regency, Central Java Province
Summary
Public sector accounting is a part of government accounting. There are a variety of ways in which village governments record and report their finances, and these financial reports are used by interested parties, such as village officials and their constituents, to gain an understanding of the village's financial health (Yuliansyah & Rusmianto, 2016). According to Government Regulation Number 72 of 2005 and Revision of Law Number 6 of 201 concerning Villages which regulates village administration very clearly, and stipulates that the village is a legal entity with the authority to regulate and manage the interests of the local community, which are in the national government system and are in the district area (Indonesia, 2015). Girirejo Village is a village located in Tegalrejo District, Magelang Regency, Central Java Province. In Girirejo Village, there are several hamlets, namely Geger, Salakan, Pending Wetan, SoboKarang, Kaliampo, Beran and parts of Sindas Hamlet
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