ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES

Dublin Core

Title

ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES

Subject

accounting treatment, village public sector

Description

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.

Creator

Siswadi Sululing1), Haliah2), Andi Kusumawati3)

Source

https://jurnal.stie-aas.ac.id/index.php/IJEBAR

Date

2022

Contributor

peri irawan

Format

pdf

Language

english

Type

text

Files

Collection

Citation

Siswadi Sululing1), Haliah2), Andi Kusumawati3), “ACCOUNTING TREATMENT IN THE VILLAGE PUBLIC SECTOR: UNEXPECTED EXPENDITURES,” Repository Horizon University Indonesia, accessed April 3, 2025, https://repository.horizon.ac.id/items/show/7764.