Village Government Accounting Standards In The Context Of Transparency In Reporting Government Fixed Assets (Case Study: Girikusuma Village, Malangke Sub-District, North Luwu Regency)

Abstract

The purpose of this study is to investigate issues related to the accounting standards used to manage Village Government fixed assets and gain a deeper understanding of how the implementation of Village Government accounting standards can improve the transparency of Village Government fixed asset reporting in Girikusuma Village, Malangke District, North Luwu Regency. This research will focus on the Village Government's perspectives and experiences and the use of technology influences the implementation of such accounting standards and provides a framework that enables the Village Government to report fixed assets accurately and transparently. In this research, the author uses various methods to collect data, both primary data and secondary data by conducting direct observations and interviews and data sources from previous journal references using purposive sampling research subjects with data analysis techniques using a qualitative descriptive approach. The results of the researcher's observations show that the Girikusuma Village Government has not carried out transparency of fixed assets to the community because the Village transparency billboards have not been installed, as said by the Girikusuma Village Head during the interview. However, the Girikusuma Village Government has used supporting applications in accordance with Village Government Accounting Standards in recording fixed asset reports of the Girikusuma Village Government which uses the Sipades application in contrast to the Village financial report which uses the Siskuedes application.