Penelitian ini memfokuskan perhatian pada penerapan prinsip akuntabilitas dalam pengelolaan Alokasi Dana Desa Penelitian ini bertujuan untuk 1) Mengetahui sistem akuntabilitas pengelolaan Alokasi Dana Desa di Desa Sardonoharjo Ngaglik Sleman tahun 2017. 2) Mengetahui kendala dalam pelaksanaan pengelolaan Alokasi Dana Desa di Desa Sardonoharjo Ngaglik Sleman tahun 2017. 3) Melakukan pengukuran Kinerja Keuangan Desa di Desa Sardonoharjo Ngaglik Sleman tahun 2017. Penelitian ini merupakan penelitian kualitatif dimana peneliti melakukan wawancara mendalam kepada narasumber untuk menggali informasi sehingga diperoleh penelitian yang obyektif mengenai alokasi dana desa, hal ini dilakukan mengingat wawancara mendalam merupakan strategi penelitian yang tepat untuk mengetahui secara mendetail baik dari pihak pemerintah desa dan perangkat desa. Kesimpulan penelitian ini bahwa 1) Perencanaan dan Pelaksanaan program Alokasi Dana Desa di Desa Sardonoharjo telah menerapkan prinsip-prinsip partisipatif, responsif, transparan. 2). Pertanggungjawaban Alokasi Dana Desa baik secara teknis maupun administrasi sudah baik, namun dalam hal pertanggungjawaban administrasi terkendala dengan keterlambatan laporan dari pedukuhan dan pihak desa agak kesulitan dalam menerapkan Sistem Keuangan Desa (SISKEUDES).

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pemahaman, sanksi, kesadaran diri dan tingkat pendidikan terhadap kepatuhan wajib pajak pribadi di Kota Yogyakarta. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data berupa kuisioner. Populasi pada penelitian ini adalah wajib pajak pribadi yang terdaftar di KPP Pratama Yogyakarta. Sampel yang digunakan berjumlah 100 responden dengan metode pengambilan sampel purposive sampling. Hasil penelitian ini menunjukan bahwa pemahaman berpengaruh positif terhadap kepatuhan wajib pajak pribadi di Kota Yogyakarta, sanksi tidak berpengaruh terhadap kepatuhan wajib pajak pribadi di Kota Yogyarakrta, kesadaran diri tidak berpengaruh terhadap kepatuhan wajib pajak pribadi di Kota Yogyarakrta dan tingkat pendidikan tidak berpengaruh terhadap kepatuhan wajib pajak pribadi di Kota Yogyakarta.

This study aims to determine the application of accrual-based SAP and constraints in the preparation of the Regional Government Financial Report in accordance with the accrual-based SAP based on Government Regulation No. 71 of 2010 in Kulonprogo Regency. The results showed that the Kulonprogo Regency Government had applied PP No. 71 on accrual basis in the preparation of local government financial reports. The obstacle when preparing the financial reporting of the local government lies in the weakness of human resources in some SKPD because the accounting officer is not from the background of Accounting, but the BKAD and the Kulonprogo Regional Government always accompany the preparation of financial reporting simultaneously and sustainably. An indicator of the success of the application of PP No. 71 on an accrual basis is proven by the statement of the Supreme Audit Board that is Fair without Exception from 2014 to the present. The implication of the research in the form of suggestions for the Kulonprogo Regional Government is the need to recruit employees who have expertise in regional accounting to manage the Accounting Section in several SKPD so that the recording and financial reporting of the Kulonprogo Regional Government can be carried out well and maintain performance in order to keep getting an audit opinion that is Fair without Exception for Local Government Financial Reporting.

In order to realize an advanced, independent and democratic village, it requires a budget for development and community empowerment in a village. The budget is regulated in PP (Government Regulation) No. 60 of 2014 concerning Village Funds which states that village funds are funds sourced from the APBN (State Revenue and Expenditure Budget) intended for villages which are transferred through the Regency/City APBD (Regional Revenue and Expenditure Budget) and are used to finance government administration, implementation development, community development and community empowerment. This study focuses on accountability and community participation in the management of Village Funds in Girikerto Village where there is a managed village fund budget of Rp 1,434,231,000 in 2021. This research was a qualitative descriptive study in which the presence of the researcher does not affect the dynamics of the object. Researcher conducted in-depth interviews as a strategy to obtain detailed information from competent resource persons in the field of Village Fund management such as the village secretary, finance head, planning head, village treasurer, and the general public to obtain objective information about the Village Fund managed in Girikerto Village in this year 2021. The results of this study indicate that community accountability and participation in managing village funds in Girikerto Village -Turi, Sleman, D.I Yogyakarta has applied the principles of accountability and community participation. In planning, reporting and accountability in Girikerto Village, it has been carried out in accordance with the accountability indicators according to Permendagri No. 113 of 2014 concerning Village Financial Management.