Portrait of Accounting Based on Pancasila Values

One form of application of UU Number 6 of 2014 about the village is the obligation of each village to prepare the development plan of medium-term village (RPJM Village) and the village government's work plan (RKP village). Every planning of village government implementation, development implementation, community development, community empowerment, and Village development policy should be arranged in participatory by involving all components of village community. How is the participation of the community in the preparation of Pancasila based budgeting? Data collection carried out by triangulation techniques, observations and interviews to explore local wisdom from the value of Pancasila manifested in the value of divinity, social, unity, democracy, and justice. Research site determination using multistage sampling. With the sampling of three stages, first is to determine the location of the sub district sample of 33 sub-district in Malang district, the second is to determine the location of sample villages in the sub-districts selected are Pangungrejo village, Bringin, Kucur and Tunjungtirto, the third is to determine the society (citizen), political, bureaucrat, and businessman as the informant. The five principles of Pancasila have the same value and cooperate with each other. Society should not leave cooperation and increase the sense of owning. Sense of ownership and togetherness will surely disappear when everything is only measured by money. Love Pancasila means accounting, especially in the budget, must contain the value of Pancasila. Pancasila must be completely interpreted purely in the preparation of budget bases and deliberations, not just names. The purpose of this research is to explain the process of accounting based on Pancasila values in Village Government. Keywords—budgeting; village; Pancasila