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August 16, 2025ATESTASI Jurnal Ilmiah AkuntansiOpen Access

A Study on the Application of Accounting Bases in Village Government Entities

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Authors

DHDeni Herdiyana

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Overview

Qualitative analysis identifies Cash Toward Accrual basis as optimal for Village Fund management and governance.

Key Points

  • Cash Toward Accrual accounting enhances financial reporting at the village level, improving transparency and accountability.
  • The Cash Toward Accrual basis is found to be more feasible than full accrual methods given village resource constraints.
  • Qualitative desk study assessed current regulations to recommend structured support for implementing the new system.
  • Effective adoption of the CTA basis will require technical assistance to mitigate operational challenges during transition.

Cite This Study

Deni Herdiyana (2025) studied this question.

synapsesocial.com/papers/68a366b20a429f797332cc52https://doi.org/10.57178/atestasi.v8i2.1738
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