The Phenomenon of Accounting in the Management of the Village Fund Allocation: A case study of Indonesia

Abstract

This study aims to describe significantly related to the phenomena of the application of accounting in the management of the village fund allocation in the village Satar Padut, District Lambaleda East Nusa Tenggara. This research is a type of research descriptive qualitative research design case study. This research was conducted in December 2020-January 2021. Respondents in this study are the village head, village secretary, and treasurer of the finance of the village in the village Satar Padut. Data were collected by using interview techniques, documentation and observation and were analyzed using the analysis of the phenomenology. The results of this study showed that the application of accounting in the management of the village fund allocation in the Village Satar Padut not in accordance with the accounting standards of the government contained in the Government Regulation No. 71/2010. In addition, the village officials also have yet to understand fully associated with the application of accounting in the management of the village fund allocation as well as the absence of financial transparency by the government.