@thesis{thesis, author={Halimaking Maria Nathalia}, title ={ANALISA PENYERAPAN ANGGARAN DANA DESA (STUDI KASUS DI DESA KOLONTOBO, KECAMATAN ILE APE, KABUPATEN LEMBATA, NTT).}, year={2024}, url={http://repositori.ukdc.ac.id/1620/}, abstract={This research was conducted in Kolontobo Village Ile Ape District Lembata Regency which aims to determine whether the Application of Village Fund Financial Statements to Support Public Accountability is in accordance with accrual-based accounting standards. The data used in this research is Qualitative Data. Where Qualitative Data is a study that aims to obtain a description to understand and explain the management of the Kolontobo Village Fund. Data collection techniques were obtained directly through the Kolontobo Village government. From the data analysis conducted, the researcher found that the Application of Financial Accounting in Kolontobo Village Ile Ape District Lembata Regency is in accordance with Accrual-Based SAP.} }