Implementation of Accounting System in Financial Management of Weaving Tourism Village

Author(s): Putu Adinda Ayu Pramesti, I Gusti Ayu Purnamawati, Gede Adi Yuniarta

Institution: Universitas Pendidikan Ganesha, Indonesia

Category: Accounting, Article, Financial, IJMMU, Village

Topics: Accounting System; Finance; Village

Abstract: This study aims to determine the application of the accounting system in village financial management in Sinabun Village, Sawan District, Buleleng Regency. The Sinabun Village Secretary explained that there are periodic feature updates to the Siskeudes Application, which causes the Siskeudes application to have frequent errors. This, of course, triggers errors in recording financial reports in the village and can delay the data entry time as previously planned. The level of accountability of village financial management is good, indicated by the presentation of financial reports that have been transparent vertically and horizontally. The type of this research is descriptive qualitative. Data collection was carried out using observation, interviews, and documentation. The data obtained will be analyzed descriptively. The research results show that the application of the village accounting system in village financial management is in line with the regulation of the Minister of Home Affairs Number 20 of 2018. The application of the accounting system in the financial management of Sinabun Village, Sawan District, Buleleng Regency, has been said to be effective and efficient as measured by the ratio of effectiveness and efficiency of financial management.

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