ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES

Authors

  • Siswadi Sululing Universitas Muhammadiyah Luwuk, Indonesia
  • Haliah Haliah Hasanuddin University, Makassar, Indonesia
  • Andi Kusumawati Hasanuddin University, Makassar, Indonesia

DOI:

https://doi.org/10.29040/ijebar.v6i1.4568

Abstract

The current condition during the COVID-19 pandemic forces the Village Government to provide spending using unexpected expenditures in the Village Revenue and Expenditure Budget, which in normal conditions is rarely done. This study discusses the accounting treatment of unexpected expenditures conducted by the Village Government, which includes recognition, measurement, and presentation in financial statements. In this study, the researchers analyzed secondary data, namely the 2021 Village Revenue and Expenditure Budget Report using qualitative descriptive analysis to find out how the accounting treatment of unexpected expenditures was applied by the Village Government. The results of this study can be used as a reference by local governments in treating unexpected expenditures that have been realized during the COVID-19 pandemic. Keywords: accounting treatment, village public sector.

Author Biography

Siswadi Sululing, Universitas Muhammadiyah Luwuk

Fakultas Ekonomi dan Bisnis

References

Jaya, I. M. (2019). Accounting Treatment In Village Public Sector. Gorontalo Accounting Journal; Vol. 2 No. 1, 1-10.

Nyoman Sunarti, N. N. ( April 2018). Pengelola Keuangan Desan dan Sistem Informasi Keuangan Desa Dalam Rangka Meningkatkan Kinerja Pemerintah Pacung. Jurnal Ilmiah Akuntansi dan Humanika Vol. 8 No. 1, 9.

Nyoman Sunarti, N. N. ( April 2018). Pengelolaan Keuangan Desa dan Sistem Akuntansi Keuangan Desa Untuk Meningkatkan Kinerja Pemdes Pacung. Jurnal Ilmiah Akuntansi dan Humanika, Vol. 8 No. 1, 9.

Nyoman Sunarti, N. N. (April 2018). Pengelolaan Keuangan Desa dan Sistem Akuntansi Keuangan Desa Dalam Rangka Meningkatkan Kinerja Pemdes Pacung . Jurnal Ilmiah Akuntansi dan Humanika Vol. 8 No. 1, 8.

Putu Megi Arimbawa, N. K. (2016). Perlakuan Akuntansi Aset Biologis Pada Organisasi Kelompok Tani Ternak Sapi Kerta Dharma Desa Tukadmungga Kec. Buleleng Kab. Bulelang. e-Journal S1 Ak Universitas Pendidikan Ganesha Vol. 6 No. 3 Tahun 2016 , 1-11.

Shella Iko Sita, R. I. (2017). Analisis Perlakuan Akuntansi Aset Tetap Pada Rumah Sakit Umum. e-Journal Ekonomi Bisnis dan Akuntansi, 2017, Volume IV (1), 40-43.

Sugiri, D. (2021). Perlakuan Akuntansi Belanja Tak Terduga pada Pemerintah Daerah Akibat Pandemi Covid-19. Jurnal Ilmiah Akuntansi dan Keuangan, 11.

Sujarweni, W. (2015). Akuntansi Desa. Yogyakarta: Pustaka Baru Press.

Sulaiman. (2012). Perlakukan Akuntansi Untuk Sektor Publik Desa Benjor Kec. Tumpang Kab. Malang. http://repository.unmuhjember.ac.id/1473/1/JURNAL.pdf, 1-22.

Downloads

Additional Files

Published

2022-03-23

How to Cite

Sululing, S., Haliah, H., & Kusumawati, A. (2022). ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES. International Journal of Economics, Business and Accounting Research (IJEBAR), 6(1), 865–877. https://doi.org/10.29040/ijebar.v6i1.4568

Issue

Vol. 6 No. 1 (2022): IJEBAR : Vol. 6, Issue 1, March 2022

Section

Articles

Citation Check

License

Authors who publish with IJEBAR agree to the following terms: Authors retain copyright and grant the IJEBAR right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share (copy and redistribute the material in any medium or format) and adapt (remix, transform, and build upon the material) the work for any purpose, even commercially with an acknowledgement of the work's authorship and initial publication in IJEBAR. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in IJEBAR. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).