SIKAP DAN PERILAKU APARATUR DESA MENGADOPSI AKUNTANSI KEUANGAN DAERAH KE AKUNTANSI PEMERINTAH DESA DI INDONESIA

The aims of the research were to: (a) adopt local government financial accounting into village government financial accounting, (b) reconstruct the understanding of human resources on the implementation of localgovernment financial accounting into village government financial accounting, and (c) understand the ability of village resources in the implementation of village government financial accounting. Research method used was qualitative approach using 25 (twenty five) informants. Data collection methods used were (a) observation where researcher tried to build perception based on field observation result, (b) interview through in-depth interview with capable informants (head of village and village secretary), and (c) documentation, which was record on past events or incidents. Result. Research result indicated that generally, village officials at Rappoa Village indicated positive attitude followed with positive behavior. Conclusion. Based on research result, village government as well as its officials indicated positive attitude and behavior stating that all regulations from government, central, provincial, local or sub district should be followed by the lower government. The implementation of the positive attitude was that village as the lowest level of government should implement all prevailing laws or regulation.Keywords:attitude and behavior of adoption, local government financial accounting, village government financial accountin