Article Sidebar

Download
PDF
Statistic
Read Counter : 166 Download : 156

Main Article Content

Abstract

This study aims to create an accrual-based accounting model for the Nagari Government. The research method used in obtaining data is observation and interviews while analyzing data using qualitative analysis, namely analysis using an accrual-based accounting model based on Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in village financial management. The analysis results show that since issuing Minister of Home Affairs Regulation Number 20 of 2018 concerning the Application of Accrual-Based Government Accounting Standards in Village Financial Management until the end of 2022, it has not been optimal in preparing accrual-based Nagari Government financial reports. This happens because the apparatus resources must still be ready to implement accrual-based accounting. In addition, the formats used as tools in accrual-based accounting records are more complete, so it is necessary to design a model that the village apparatus can understand. It is hoped that through this research, the implementation of accrual-based accounting can be further improved so that accountability in managing village funds can be achieved as expected.

Keywords

Accrual Model Nagari Accountability

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Yentifa, A., Andriani, W., Jr, S. R., Aprila, D., & Sofia, G. (2023). Village Fund Accounting Model in Realizing Nagari Financial Accountability. Ilomata International Journal of Tax and Accounting, 4(4), 716-729. https://doi.org/10.52728/ijtc.v4i4.895

References

  1. Andriani, W. (2023). Factors Influencing Local Government Financial Performance. Ekonomi, Keuangan, Investasi Dan Syariah (EKUITAS), 4(3), 951–959. https://doi.org/10.47065/ekuitas.v4i3.3094
  2. Andriani, W., Ananto, R. P., Fitri, W. N., & Aprila, D. (2023). Corporate Policy Strategy Based on Comparison of Financial Performance Due to the Impact of the Covid-19 Pandemic. Ilomata International Journal of Tax & Accounting, 4(1), 70–91. https://doi.org/10.52728/ijtc.v4i1.662
  3. Andriani, W., Handayani, D., Putra, R., & ... (2021). Perancangan Analisis Laporan Keuangan Pemerintah Daerah Dengan EFA (Excel For Accounting). … Akuntansi Keuangan …, 14(1), 153–162.
  4. Andriani, W., Rosita, I., & Ihsan, H. (2015). Penerapan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Dalam Mewujudkan Good Governance Pada Politeknik Negeri Padang. Akuntansi Dan Manajemen, 10(2), 51–60. https://doi.org/10.30630/jam.v10i2.105
  5. Aprila, D., Andriani, W., & Ananto, R. P. (2023). FINANCIAL MANAGEMENT OF NAGARI OWNED ENTERPRISES (BUMNAG) AND ITS IMPACT ON COMMUNITY WELFARE. Jurnal Akuntansi Bisnis, 16(2), 210–225. https://doi.org/10.30813/jab.v16 i2.4461
  6. Arniwita, A., Santoso, A., Kurniasih, E. T., & Soleh, A. (2019). Dampak Penyerapan Anggaran Terhadap Kinerja Instansi Pemerintah (Studi Kasus di Provinsi Jambi). Ekonomis: Journal of Economics and Business, 3(2), 166. https://doi.org/10.33087/ekonomis.v3i2.77
  7. Cahyana, P. G., & Suprasto, H. B. (2023). Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 33(2), 556. https://doi.org/10.24843/eja.2023.v33.i02.p19
  8. Chrisman, J. J. (2019). Stewardship Theory: Realism, Relevance, and Family Firm Governance. Entrepreneurship: Theory and Practice, 43(6), 1051–1066. https://doi.org/10.1177/1042258719838472
  9. Farida, V., Jati, A. W., & Harventy, R. (2018). Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa (Add) di Kecamatan Candipuro Kabupaten Lumajang. Jurnal Akademi Akuntansi, 1(1), 64–73. https://doi.org/10.22219/jaa.v1i1.6939
  10. Fitriyani, L. Y., Marita, M., Widyastuti, W., & Nurahman, R. W. (2018). Determinants of Village Fund Allocation. Jurnal Akuntansi Multiparadigma, 9(3), 526–539. https://doi.org/10.18202/jamal.2018.04.9031
  11. Hartati, S. (2020). Penerapan Model New Public Management (NPM) Dalam Reformasi Birokrasi Di Indonesia. Jurnal MSDA (Manajemen Sumber Daya Aparatur), 8(2), 65–84. https://doi.org/10.33701/jmsda.v8i2.1293
  12. Hendriksen, E. S., & Van Breda, M. F. (2000). Teori Akuntansi. In L. Saputra (Ed.), Edisi Kelima. Buku Kesatu. Batam Centre: Interaksara (1st ed.). Interaksara - Southern Methodist University.
  13. Kasmir. (2008). Analisis Laporan Keuangan. In Analisis Laporan Keuangan (11th ed., pp. 21–27). Rajawali Pers.
  14. Kementerian Dalam Negeri Republik Indonesia. (2018). Peraturan Menteri Dalam Negeri No 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa (Vol. 72, Issue 10, pp. 1–13).
  15. Kementrian Dalam Negeri Republik Indonesia. (2014). Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa (Vol. 51, Issue 1, p. 51).
  16. Lembaga Administasi Negara, & Badan Pengawasan Keuangan dan Pembangunan. (2000). Akuntabilitas dan Good Governance. Lembaga Administrasi Negara.
  17. Maryati, U., Yentifa, A., & Andriani, W. (2015). Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung). Akuntansi Dan Manajemen, 10(2), 1–10. https://doi.org/10.30630/jam.v10i2.100
  18. Meutia, I., & Liliana, L. (2017). The Management of Village Fund Finances. Jurnal Dinamika Akuntansi, 9(1), 63–81. https://doi.org/10.15294/jda.v9i1.12009
  19. Munawar. (2016). Model Akuntansi Berbasis Akrual Untuk Satuan Kerja Perangkat Daerah (SKPD) Pada Pemerintahan Daerah Kabupaten Kupang. Universitas Muhammadiyah Kupang, 3(2), 18–34.
  20. Nurhakim, I., & Yudianto, I. (2018). Implementation of Village Fund Management. Journal of Accounting Auditing and Business, 1(2), 39–55. https://doi.org/10.24198/jaab.v1i2.18346
  21. Nurlinda. (2021). Akuntansi Sektor Publik: Mengenal Akuntansi Pemerintahan (Rezhaban & C. Utami, Eds.; 1st ed., Vol. 8, Issue 75). Medan: Penerbit PolmedPress.
  22. Oktaviona, A., Andriani, W., & Gustati. (2022). Peran Perangkat Desa dalam Akuntabilitas Pengelolaan Keuangan Desa ( Studi Kasus di Nagari Rao-Rao Kecamatan Sungai Tarab Kabupaten Tanah Datar ). Jurnal Akuntansi, Bisnis, Dan Ekonomi Indonesia (JABEI), 2(1), 9–17.
  23. Pemerintah RI. (2003). Undang-Undang Nomor 17 Tahun 2003 tentang Keuangan Negara (Vol. 19, Issue 8, pp. 159–170).
  24. Pemerintah RI. (2010). Peraturan Pemerintah Republik Indonesia Nomor 71 Tahun 2010 tentang Standar Akuntansi Pemerintah. https://doi.org/10.1017/CBO9781107415324.004
  25. Pemerintah RI. (2014). Undang - Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa. https://doi.org/10.1145/2904081.2904088
  26. Pemerintah RI. (2020). Undang-Undang Republik Indonesia Nomor 2 Tahun 2020 tentang Penetapan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 Tentang kebijakan Keuangan Negara dan Stabilitas Sistem Keuangan untuk Penanganan Pandemi Covid-19 (Vol. 2019, Issue 036088, pp. 1–53).
  27. Pratiwi, R., Sebrina, N., Setiawan, M. A., Jurusan, A., Fakultas, A., Universitas, E., Padang, N., & Fakultas, J. A. (2019). Pertanggungjawaban Dana Desa (Studi Empiris Pada Desa-Desa di Wilayah Kecamatan Pariaman Utara Kota Pariaman). Jurnal Eksplorasi Akuntansi, 1(1), 139–158.
  28. Raharjo, E. (2015). Teori Agensi dan Teori Stewarship Dalam Perspektif Akuntansi. Enterprise Risk Management, 31–41. https://doi.org/10.46799/jurnal syntax transformation.v1i8.123.
  29. Sofia, G., Afni, Z., & Andriani, W. (2023). Analisis Akuntabilitas Pengelolaan Dana Desa ( Studi pada Nagari Aia Manggih periode 2018-2022 ). Ekonomis: Journal of Economics and Business, 7(2), 1172–1181. https://doi.org/10.33087/ekonomis.v7i2.1390
  30. Sukartini, S., Fontanella, A., & Chandra, N. (2016). Pengelolaan dan Penyusunan Laporan Keuangan Desa/Nagari. Akuntansi Dan Manajemen, 11(1), 50–65. https://doi.org/10.30630/jam.v12i1.74
  31. United Nations Development Program (UNDP). (2008). The UNDP Accountability System: Accoutability Framework and Oversight Policy. 44675, 1–24.
  32. Widyanti, R. (2018). Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Desa pada Nagari Ulakan Kecamatab Ulakan Tapakis. Menara Ilmu, XII(11), 118–126.