Penerapan Standar Akuntansi Pemerintahan Desa (SAPDesa) pada Kantor Desa Lumban Gorat Kecamatan Dolok Panribuan

Firman S. Sianturi; Amran Manurung; Audrey M. Siahaan

doi:10.30640/inisiatif.v5i1.7393

Authors

Firman S. Sianturi Universitas HKBP Nommensen
Amran Manurung Universitas HKBP Nommensen
Audrey M. Siahaan Universitas HKBP Nommensen

DOI:

https://doi.org/10.30640/inisiatif.v5i1.7393

Keywords:

Accountability, SAPDesa, Transparency, Village Financial Management, Village Financial Reporting.

Abstract

This study examines the implementation of Village Government Accounting Standards (Standar Akuntansi Pemerintahan Desa/SAPDesa) at the Lumban Gorat Village Office, Dolok Panribuan District, Simalungun Regency, and its implications for the transparency of village financial reporting. The study was motivated by the importance of improving accountability and transparency in village financial management following the increasing allocation of village funds from the government. A qualitative descriptive approach was employed to obtain an in-depth understanding of the implementation of SAPDesa in practice. Data were collected through observations, semi-structured interviews with the Village Head, Village Secretary, Village Treasurer, and other village officials, as well as documentation of financial reports and administrative records. Data analysis followed the stages of data reduction, data presentation, and conclusion drawing, while data validity was ensured through source triangulation. The findings indicate that SAPDesa has generally been implemented in accordance with applicable regulations, supported by the use of financial recording systems and administrative procedures. Nevertheless, several challenges remain, including limited human resource capacity, technological facilities, and technical assistance. Overall, the implementation of SAPDesa has contributed to improving the quality, accountability, and transparency of village financial reporting, thereby strengthening public trust and supporting the realization of good governance in village administration.

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