Work

Analisis penerapan sistem dan prosedur akuntansi dalam pengelolaan dana desa tahun 2023 di Desa Kanonang Satu

Year: 2024

Type: article

Abstract: This research was conducted with the aim of knowing how accounting systems and procedures are applied at the Kanonang Satu Village Office. This research is qualitative research using a descriptive approach. The data collection techniques used were observation, interviews, and documentation. The results showed that accounting systems and procedures in financial management in Kanonang Satu Village were in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. It is just that at the accountability reporting stage the village government does not inform the community every 6 months properly and the old accountability report legally only delegates tasks to village operators so that the village fund reporting procedure in Kanonang Satu village is less effective.

Source: Riset Akuntansi dan Portofolio Investasi

DOI: 10.58784/rapi.194

Authors: Novita Srikandi Gloria Gobel, Harijanto Sabijono, Victorina Z. Tirayoh

Institution: Sam Ratulangi University

Language: English

Topic: Local Governance and Development

Subfield: Geography, Planning and Development

Field: Social Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4402562461

FWCI: 2.186

Cites: 11

Cited by: 1

Related to: 10