Written by Nasikin Sani
TERBITAN JURNAL Category: VOL. 13 Nomor 1, APRIL 2017
Published on 30 November 2017 Hits: 292
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Muhammad Kadafi

( Staf Pengajar Jurusan Akuntansi Politeknik Negeri Samarinda Samarinda )

 

Marwanto

( Staf Pengajar Jurusan Akuntansi Politeknik Negeri Samarinda Samarinda )

 

 

ABSTRACT

This research aims to identify first, Officer Administering the financial understanding of village (the village of PPK) and officers of the Asset in the recognition, measurement, presentation and disclosure of the assets of the village based on Government Accounting Standards (SAP) PP 24 2005. Second, designing form an inventory of the assets of the village. Third, draw up the balance sheet of the village Governmental accounting standards by adopting PP 24 in 2005.

A method of data analysis in this research done FGD (Focus Discussion Group) in the following way: first, doing the questioning the officer Financial Officer Village (the village of PPK) and Asset Officer about the recognition, measurement, presentation, and disclosure of the assets of the village. Second, studied the documentation reporting accountability financial management of the village, including the identification of the assets of the village. Third, studied the documentation on public cash book, cash book maid spending, and other reports , relating to those transactions the addition and subtraction of assets of the village. Fourth, draw up the balance sheet of the village that includes the Group's assets by the assets smoothly and fixed assets, group liability with the equity funds smoothly, investment and reserve fund, as well as the obligations under Government accounting standards. Object of the research is eight village at Kutai Kertanegara regency.

The conclusions of the research are as follows, first,  understanding is still relatively less officer financial  village (the village of PPK) and the clerk assets against government accounting standards, the officer administering the finances of the village (the village of PPK) as well as the Clerk's assets almost the whole has no educational background in accounting. Second, forms for an inventory of the assets of the village include the form an inventory of supplies, land forms, form tools and machinery, building and building form, form networks and roads, irrigation, as well as the form of the construction of the work. Third, balance sheet of the village as one form of accountability for financial management of the village became an urgent need by adopting Governmental Accounting Standards (SAP).

 

Key Words:      Governmental Accounting Standards, The Village, Balance Sheet Of The Village

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