Analisis Implementasi Akuntansi Sektor Publik dalam Sistem Keuangan di Desa Meranti Bunting

Public sector accounting is closely related to the application and treatment of accounting in the public domain. The public sector itself is broader and more complex than the private sector. The use of APBD or village funds is currently required to have efficient financial accountability. Government accounting plays an important role in public sector financial management which is useful in supporting the realization of efficiency and effectiveness in financial management. This research was conducted to analyze accountability reporting procedures in Meranti Bunting Village. The type of research carried out is quantitative descriptive research using secondary data. This research studies accounting policies, budgeting processes, and the size of village government financial transactions, which are smaller than regional governments. In this research, it was found that the policies implemented by the Meranti Bunting Village government had complied with and were implemented in accordance with applicable regulations, and were then considered accountable in presenting their accountability reports. And the existence of a village-based accounting information system (SISKEUDES) helps, village officials are becoming more serious in preparing financial accounting reports for village funds