• Siswadi Sululing Universitas Muhammadiyah Luwuk
  • Haruni Ode Universitas Muhammadiyah Luwuk


Village Accountancy Model


The objective of this research is to improve the knowledge of headman and
apparatus village about accountancy and administration service through the
financial transaction note village applying village accountant model. Therefore,
they can arrange the financial report of the village accountability and
transparency. The type of this research is field research. The researcher went to
the village directly and receive the village funds, allocation of village funds, the
tax and retribution regent in Banggai Regency, Sulawesi Tengah Province. And
analyzing APB Village in 2016 and held the interview to thirty nine apparatus
The sampling method is purposive sampling, the collecting sample using
budget revenue documents and village expenditure documents on fiscal year 2016
completely. The instrument of analyzing data was village accountancy which start
from recording, classification, recapitulation, and the reporting transaction.
The result of this research consist of Village APB in the form of village
income that depend on budgets transfer from government center. The budgets
were village budget, village allocation, tax, retribution of region government, and
budget supporting from government province. Whereas, region purchase contain
of the purchase of village administration, village implementation, society
education, society empowerment, and unpredictable purchase. The lack of
accountant comprehension, the financial transaction note village using village
accountancy which produce region village APB, budget realization, village
previous property, village balance and notes report.

Keyword: Village Accountancy Model