• Anisa Putri
  • Cyntia Carolina
  • Sukarta Karta Wijaya


This study aims to find out: To provide useful descriptions or contributions of thought as study material in solving a similar problem. To contribute to the development of knowledge, especially in the field of Village Accounting and it is also hoped that it can be used as a reference for future research. This study used qualitative research methods. The informants in this study were the Village Head and his staff, Village Secretary, Village Treasurer, community leaders and the community. Data collection techniques using, observation, interviews and documentation. Data analysis consists of Data Reduction, Data Display and Verification and Conclusion Drawing. Data Validity Techniques use source (data) triangulation techniques and method triangulation to test the validity of data related to research problems investigated by researchers. Based on the results of the study, it was shown that the application of accounting systems and procedures for managing Pondok Village funds was carried out by: 1). Planning is in the form of involving the community in providing proposals in the village development planning meeting. 2). Implementation is in the form of realizing all programs that have been mutually agreed upon between the village government and the community whereby prioritizing the needs of the community, and also providing information media in the form of information boards, billboards and hard copies. 3). Administration in the form of recording all transactions both receipts and disbursements in the general cash book, tax auxiliary cash book and bank cash book. 4). Reporting in the form of submitting a report on the realization of the use of the budget by the Pondok village government has also implemented the principle of transparency, where before the village government reports to the district head, the village government first reports to the community so that the community also knows about the use of the budget, especially related to village financial management. In reporting the use of the budget, both the first semester and the final semester, reporting is done on time. 5). Accountability is in the form of the village government's obligation to be accountable for the budget realization report to the government above, but beforehand it must be notified to the community through deliberations and information media provided by the village. So that it can be said that Pondok Village has implemented the principles of transparency and accountability and involved the community in managing village funds. In the budgeting process, elements of government, BPD and the community are involved


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Dec 20, 2023
How to Cite
PUTRI, Anisa; CAROLINA, Cyntia; WIJAYA, Sukarta Karta. PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PENGELOLAAN DANA DESA DI DESA PONDOK KECAMATAN BUKIT KERMAN. PROFITA, [S.l.], v. 5, n. 2, p. 17-33, dec. 2023. ISSN 2087-4065. Available at: <>. Date accessed: 22 feb. 2024.