{"id":"https://openalex.org/W2903500546","doi":"https://doi.org/10.32400/gc.12.2.18007.2017","title":"PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PENGELOLAAN DANA DESA DI DESA TINCEP KECAMATAN SONDER KABUPATEN MINAHASA","display_name":"PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI PENGELOLAAN DANA DESA DI DESA TINCEP KECAMATAN SONDER KABUPATEN MINAHASA","publication_year":2017,"publication_date":"2017-11-29","ids":{"openalex":"https://openalex.org/W2903500546","doi":"https://doi.org/10.32400/gc.12.2.18007.2017","mag":"2903500546"},"language":"en","primary_location":{"id":"doi:10.32400/gc.12.2.18007.2017","doi":"https://doi.org/10.32400/gc.12.2.18007.2017","is_oa":true,"landing_page_url":"https://doi.org/10.32400/gc.12.2.18007.2017","pdf_url":"https://ejournal.unsrat.ac.id/index.php/gc/article/download/18007/17532","source":{"id":"https://openalex.org/S4210232798","display_name":"GOING CONCERN JURNAL RISET AKUNTANSI","issn_l":"1907-9737","issn":["1907-9737","2686-4215"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55214057","host_organization_name":"Sam Ratulangi University","host_organization_lineage":["https://openalex.org/I55214057"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"GOING CONCERN : JURNAL RISET AKUNTANSI","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ejournal.unsrat.ac.id/index.php/gc/article/download/18007/17532","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5070621207","display_name":"Kenny Larony Tangkaroro","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":true,"raw_author_name":"Kenny Larony Tangkaroro","raw_affiliation_strings":["Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi, Jl. Kampus Bahu, Manado, 95115, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi, Jl. Kampus Bahu, Manado, 95115, Indonesia","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5053251616","display_name":"Ventje Ilat","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ventje Ilat","raw_affiliation_strings":["Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi, Jl. Kampus Bahu, Manado, 95115, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi, Jl. Kampus Bahu, Manado, 95115, Indonesia","institution_ids":["https://openalex.org/I55214057"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032416937","display_name":"Heince R. N. Wokas","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I55214057","display_name":"Sam Ratulangi University","ror":"https://ror.org/01cn6ph21","country_code":"ID","type":"education","lineage":["https://openalex.org/I55214057"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Heince Wokas","raw_affiliation_strings":["Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi, Jl. Kampus Bahu, Manado, 95115, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi, Jl. Kampus Bahu, Manado, 95115, Indonesia","institution_ids":["https://openalex.org/I55214057"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5070621207"],"corresponding_institution_ids":["https://openalex.org/I55214057"],"apc_list":null,"apc_paid":null,"fwci":5.2483,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":{"value":0.95700034,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":95},"biblio":{"volume":"12","issue":"2","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13285","display_name":"Local Governance and Development","score":1.0,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/village-fund-management","display_name":"village fund management","score":0.9890000224113464},{"id":"https://openalex.org/keywords/cash-receipts","display_name":"cash receipts","score":0.7260000109672546},{"id":"https://openalex.org/keywords/cash-expenditure","display_name":"cash expenditure","score":0.9869999885559082},{"id":"https://openalex.org/keywords/fixed-assets","display_name":"fixed assets","score":0.8960000276565552},{"id":"https://openalex.org/keywords/permendagri-no-113-of-2014","display_name":"Permendagri No. 113 of 2014","score":0.9589999914169312},{"id":"https://openalex.org/keywords/administrative-supervision","display_name":"administrative supervision","score":0.7419999837875366},{"id":"https://openalex.org/keywords/computerized-accounting-systems","display_name":"computerized accounting systems","score":0.8059999942779541},{"id":"https://openalex.org/keywords/transparency","display_name":"transparency","score":0.4740000069141388}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6792104840278625},{"id":"https://openalex.org/C2778083465","wikidata":"https://www.wikidata.org/wiki/Q693464","display_name":"Cash","level":2,"score":0.6271920204162598},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5446365475654602},{"id":"https://openalex.org/C2777490773","wikidata":"https://www.wikidata.org/wiki/Q999137","display_name":"Accounting records","level":3,"score":0.5362234711647034},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4515990614891052},{"id":"https://openalex.org/C2777351106","wikidata":"https://www.wikidata.org/wiki/Q49371","display_name":"Legislation","level":2,"score":0.42499709129333496},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.42045852541923523},{"id":"https://openalex.org/C198783460","wikidata":"https://www.wikidata.org/wiki/Q629173","display_name":"Management system","level":2,"score":0.4148486256599426},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.37676307559013367},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.2135566771030426},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.16155144572257996},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.07327184081077576},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.32400/gc.12.2.18007.2017","doi":"https://doi.org/10.32400/gc.12.2.18007.2017","is_oa":true,"landing_page_url":"https://doi.org/10.32400/gc.12.2.18007.2017","pdf_url":"https://ejournal.unsrat.ac.id/index.php/gc/article/download/18007/17532","source":{"id":"https://openalex.org/S4210232798","display_name":"GOING CONCERN JURNAL RISET AKUNTANSI","issn_l":"1907-9737","issn":["1907-9737","2686-4215"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55214057","host_organization_name":"Sam Ratulangi University","host_organization_lineage":["https://openalex.org/I55214057"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"GOING CONCERN : JURNAL RISET AKUNTANSI","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.32400/gc.12.2.18007.2017","doi":"https://doi.org/10.32400/gc.12.2.18007.2017","is_oa":true,"landing_page_url":"https://doi.org/10.32400/gc.12.2.18007.2017","pdf_url":"https://ejournal.unsrat.ac.id/index.php/gc/article/download/18007/17532","source":{"id":"https://openalex.org/S4210232798","display_name":"GOING CONCERN JURNAL RISET AKUNTANSI","issn_l":"1907-9737","issn":["1907-9737","2686-4215"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I55214057","host_organization_name":"Sam Ratulangi University","host_organization_lineage":["https://openalex.org/I55214057"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"GOING CONCERN : JURNAL RISET AKUNTANSI","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.6601999998092651,"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2903500546.pdf","grobid_xml":"https://content.openalex.org/works/W2903500546.grobid-xml"},"referenced_works_count":2,"referenced_works":["https://openalex.org/W2574695121","https://openalex.org/W2606013683"],"related_works":["https://openalex.org/W3155189146","https://openalex.org/W4320074271","https://openalex.org/W3108468109","https://openalex.org/W2992733772","https://openalex.org/W3046171852","https://openalex.org/W2973886322","https://openalex.org/W4399374779","https://openalex.org/W2574695121","https://openalex.org/W4403657126","https://openalex.org/W3115996084"],"abstract_inverted_index":{"The":[0,61,103],"purpose":[1],"of":[2,17,26,67,79,84,87,101,105,123,139,177,211],"this":[3],"study":[4],"is":[5,73,93,111,126,194],"to":[6,14,22,199],"analyze":[7,23],"the":[8,15,24,65,82,85,115,121,133,137,153,157,175,186,191],"problems":[9],"experienced":[10],"by":[11],"villages":[12],"related":[13,198],"management":[16,66,197],"village":[18,68,88,110,200,212,217],"funds":[19,69,89],"and":[20,41,81,147,174,207],"also":[21,94,181,189],"Application":[25],"Accounting":[27],"System":[28],"for":[29,159],"Village":[30,72,92],"Fund":[31],"Management":[32,210],"which":[33],"includes":[34],"Cash":[35,37],"Receipts,":[36],"Expenditures,":[38],"Fixed":[39],"Assets,":[40],"Taxes.":[42],"This":[43,55],"research":[44,56],"was":[45],"conducted":[46],"in":[47,70,74,90,108,112,130,136,190],"Tincep":[48,71,91,109],"Village,":[49],"Sonder":[50],"Sub":[51],"District,":[52],"Minahasa":[53],"District.":[54],"uses":[57],"descriptive":[58],"qualitative":[59],"method.":[60],"results":[62],"show":[63],"that":[64,142,156,165,196],"accordance":[75,113,131],"with":[76,114,132],"Permendagri":[77],"No.113":[78],"2014":[80],"priority":[83],"use":[86],"appropriate":[95,150],"based":[96],"on":[97],"PermenDesaPDTT":[98],"No.":[99],"22":[100],"2016,":[102],"application":[104],"accounting":[106,162,168,214],"system":[107,163],"legislation,":[116],"but":[117],"if":[118],"viewed":[119],"from":[120],"side":[122],"administrative":[124],"supervision":[125],"still":[127],"not":[128,144,149],"fully":[129],"provisions,":[134],"especially":[135],"process":[138,169],"cash":[140],"expenditures":[141],"have":[143],"been":[145],"accountable":[146,206],"often":[148],"procedures.":[151],"Therefore":[152],"author":[154],"suggests":[155],"need":[158],"a":[160],"computerized":[161],"so":[164],"later":[166],"every":[167],"can":[170,202],"be":[171,182,203],"done":[172,204],"quickly":[173],"output":[176],"financial":[178],"statements":[179],"will":[180],"more":[183,205],"reliable":[184],"than":[185],"reporting":[187],"manually,":[188],"future":[192],"it":[193],"expected":[195],"fund":[201,218],"transparent.Keywords":[208],":":[209],"finances,":[213],"information":[215],"system,":[216]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2018-12-11T00:00:00"}