Problem And Solution Of Village Accounting Implementation Using Analytic Network Process Approach
The most basic government in Indonesia is the village government. This government is very closely with the life of the community, especially for welfare. Therefore, it needs good financial reporting as a form of financial management responsibility. But now some research shows that there are problems that hinder the implementation of accounting in village government. This study aims to determine the problems and solutions implementation of village accounting in Indonesia through the analytic network process method. The study was conducted to academics, practitioners, observers, professions and regulations. The results show that the biggest problem that hinders the implementation of village accounting is the lack of competent human resources as well as no party checking the financial reporting. While the best solution is needed accounting software to help the preparation of financial reporting and there must be parties who check the financial reporting.
Index Terms - Accounting Village, Analytic Network Process