A Analysis Of The Application Of The Accounting System In Village Fund Management (Study In Ngampelsari Village, Candi District, Sidoarjo District)
Analisis Penerapan Sistem Akuntansi Pada Pengelolaan Dana Desa (Studi Pada Desa Ngampelsari Kecamatan Candi Kabupaten Sidoarjo
DOI:
https://doi.org/10.21070/ups.5233Keywords:
Accounting System, Village Fund Management, Ngampelsari Village, Candi District, Sidoarjo Regency, AccountabilityAbstract
This research aims to find out how the accounting system is implemented in village fund management in Ngampelsari Village, Candi District, Sidoarjo Regency. The approach used in this study is a qualitative approach. This research was conducted in Ngampelsari Village, Candi District, Sidoarjo Regency. In this research there were several informants including the Village Head and Village Secretary in Ngampelsari Village, Candi District, Sidoarjo Regency. Apart from that, the researcher also involved other parties outside Ngampelsari Village, Candi District, Sidoarjo Regency, namely the UMSIDA FBHIS Accounting Lecturer who teaches Village, District, and Accounting courses. BUMDes. Data collection carried out by researchers was structured and open interviews. The results of this research show that the form of accountability for managing village funds from planning, implementation, administration, reporting and accountability in Ngampelsari Village, Candi District, Sidoarjo Regency is transparent and can carry out accountability.
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