PERLAKUAN AKUNTANSI SEKTOR PUBLIK DESA (STUDI KASUS DI DESA BENJOR KECAMATAN TUMPANG KABUPATEN MALANG JAWA TIMUR)

Abstract

Abstract The purpose of this thesis aim to elaborate the accounting treatment for financial transactions at Benjor village Malang.This thesis determine about accounting policy , preparation of the budget process, and the implementation of the budget at Benjor village Malang.This research is based on descriptive research explain about the comparison financial management that following minister regulation no 113 year of 2014 about financial management village. There are lot of rules that become a reference for prepare the financial reports could result in the complexity at the accounting village. Another problem is a lack of knowledge and experience that preparing financial reports village. This paper focus to be a brief reference for accountant village to reporting village finance, the acountany village is expected to keep a journal on any transaction that happened in village to ease in the village finance report preparation. Keyword : accounting, APBDes, fund, village