ANALYSIS OF THE USE OF ACCOUNTING BASE ON VILLAGE GOVERNMENT ENTITIES

Authors

  • Deni - Herdiyana Politeknik Keuangan Negara STAN

DOI:

https://doi.org/10.32497/jobs.v5i2.1713

Keywords:

financial reporting, the Village Fund, the Village Government, the Cash toward Accrual basis, the accounting base

Abstract

The aim of this study is to identify the accounting base that is the most appropriate to be applied by the Village Government in the framework of managing and reporting the Village Fund transparency and accountability. The study was conducted through the desk study approach and analysis of journals related to the application of an accounting basis for Government Accounting Standards (SAP). The results of the study showed that the basis of Cash toward Accrual (CTA) is the best applied by the Village Government since the presentation of financial information is more complete than the Cash basis and meets the principles of transparency and accountability. Furthermore, the application of the CTA basis does not incur high costs such as the application of an Accrual basis. Regarding the application of the village reporting accounting system based on CTA, the researcher proposes the need for technical guidance and / or socialization before the adoption of CTA basis so that there are no constraints when applying this CTA basis

Author Biography

Deni - Herdiyana, Politeknik Keuangan Negara STAN

D3 Akuntansi

Downloads

Published

2019-12-28

Issue

Vol. 5 No. 2 (2019): Desember 2019

Section

Articles

License

Authors who publish with this journal agree to the following terms:

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.

Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.

Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).