Implementasi Akuntansi Sektor Publik Berbasis Akrual Pada Kantor Desa

Abstract

The research was conducted at the Plesungan Village Office, Gondangrejo District, Karanganyar Regency. The problem in this study is how public services and obstacles are in the Plesungan Village Office, Gondangrejo District, Karanganyar Regency. The purpose of this study is to analyze how public services and obstacles are in the Plesungan Village Office, Gondangrejo District, Karanganyar Regency. The data collection technique that the author uses in this study is the interview technique. Then the data analysis technique that the author uses in this study is to use a qualitative descriptive method, namely a data analysis technique by describing data and facts found in the field. With this method, the author explains and describes the words obtained, where the author then analyzes the data and connects it with the theory then draws conclusions and suggestions. The focus of the study is based on Law No. 5 of 2009 concerning public services which are based on public interests, legal certainty, balance of rights and obligations, professionalism, participation, non-discrimination, openness, accountability, facilities, timeliness, speed, ease and affordability. The data sources used are primary data and secondary data. From the results of measurements of each sub-indicator of the research conducted, it can be stated that public services at the Plesungan Village Office, Gondangrejo District, Karanganyar Regency are implemented in the "Quite Good" category.

Keywords: Public Services at the Plesungan Village Office, Gondangrejo District, Karanganyar Regency