Analisis Penerapan Standar Akuntansi Pemerintahan Desa Pada Kantor Desa Gumulan Kecamatan Kesamben Kabupaten Jombang

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Qualitative analysis reveals financial reporting aligns with standards in Gumulan Village, suggesting improvements in documentation are needed.

The village has shown commitment to accountability and transparent financial practices, but documentation still needs improvement.
Data collection involved interviews with village officials, meetings, and observations to understand SAPDesa application.
Village financial planning resulted in RKPDesa and APBDesa documents, yet budget ratification faced delays.
While some reports like the Budget Realization Report were created, a complete balance sheet is still pending.

Hamidah et al. (2025) studied this question.

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Qualitative analysis reveals financial reporting aligns with standards in Gumulan Village, suggesting improvements in documentation are needed.