Authors:

Pande Gede Cahyana, Herkulanus Bambang Suprasto

Abstract:

“Management of village funds is required to implement the principles of good governance and accountability. This study aims to describe the accountability of managing village funds in Peliatan Village, Gianyar. The selected informants are informants who are involved in village fund management consisting of the village head, village secretary, financial officer, planning officer and chairman of the BPD. The data analysis technique uses the Miles and Huberman model with an interpretive paradigm. The results of the study show that accountability for village fund management planning is carried out in a participatory and transparent manner. Accountability for the implementation of village funds is guided by the APBDes and carried out using the ngayah system. Accountability for the realization of village funds is reported to the Regent, PMD and the community. Information to the public is conveyed through regional heads, billboards, and social media. Keywords: Accountability; Management Village Fund.”

Keywords

Accountability; Management Village Fund.

Downloads:

Download data is not yet available.

References

  • Alamsyah, W., Abid, L., & Sunaryanto, A. (2018). Laporan Tren Penindakan Kasus Korupsi Tahun 2018. In Indonesia Corruption Watch (ICW). Retrieved from https://antikorupsi.org/sites/default/files/laporan_tren_penindakan_kasus_korupsi_2018.pdf
  • Aprilia, R., & Shauki, E. R. (2020). Indonesian Treasury Review. Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, 5(1), 61–75.
  • Armaini, R. (2017). Asas- asas pengelolaan keuangan desa dalam pencapaian akuntabilitas penggunaan dana desa di desa Karang Agung Kabupaten Pali. Jurnal ACSY Politeknik Sekayu, VI(I), 57–67.
  • Arnold, V. (2018). The changing technological environment and the future of behavioural research in accounting. Accounting and Finance, 58(2), 315–339. https://doi.org/10.1111/acfi.12218
  • Astini, Y., Fauzi, A. K., & Widowati. (2019). Determinan yang Mempengaruhi Keberhasilan Pengelolaan Keuangan Desa. Jurnal Ilmiah Valid, 16(1), 29–47.
  • Dewi, N. K. A. J. P., & Gayatri. (2019). Faktor-Faktor Yang Berpengaruh Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 26(2), 1269–1298.
  • Donelson, D. C., Ege, M., & McInnis, J. M. (2017). Internal Control Weaknesses and Financial Reporting Fraud. Auditing: A Journal of Practice & Theory., 36(3), 45–69.
  • Farrel, C., Morris, J., & Ranson, S. (2017). The Theatricality of Accountability: The Operation of Governing Bodies in Schools. Public Policy and Administration, 32(3), 214–231.
  • Hanafie, H., & Huda, M. (2019). Village Funds Local Accountability Problem: (Study of Village Government Together with the Village Consultative Body (BPD) Accountability in Village Funds Development in Masalembu District). Policy & Governance Review, 2007(37), 405–410.
  • Judarmita, I. N., & Supadmi, N. L. (2017). Pengaruh Kejelasan Sasaran Anggaran, Sistem Pelaporan dan Audit Kinerja Pada Akuntabilitas Pengelolaan Dana Desa. E-Jurnal Akuntansi, 21(3), 1719–1746. https://doi.org/10.24843/EJA.2017.v21.i03.p01
  • Kartika, M., & Firmansyah, T. (2019). ICW Ungkap 264 Kasus Korupsi Dana Desa. Retrieved from https://Republika.co.id website: https://nasional.republika.co.id/berita/q13vjl377/icw-ungkap-264-kasus-korupsi-dana-desa
  • Kurnia, R., Sebrina, N., & Halmawati. (2019). Akuntabilitas Pengelolaan Dana Desa (Studi Kasus pada Desa-Desa di Wilayah Kecamatan Luhak Nan Duo Kabupaten Pasaman Barat). Jurnal Eksplorasi Akuntansi, 1(1), 159–180.
  • Lembaga Administrasi Negara Republik Indonesia. (2015). Akuntabilitas, Modul Pendidikan dan Pelatihan Prajabatan Golongan III. Jakarta: LAN RI.
  • Makalalag, A. J., Nangoi, G. B., & Karamoy, H. (2017). Akuntabilitas Pengelolaan Dana Desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 8(1), 149–158. https://doi.org/10.35800/jjs.v8i1.15334
  • Mariyono, J., & Sumarno. (2015). Chili Production and Adoption of Chili-based Agribussiness in Indonesia. Journal of Agribussiness in Developing and Emerging Economies, 5(1), 57–75.
  • Menteri Dalam Negeri Republik Indonesia. Peraturan Menteri Dalam Negeri No 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa. (2018). Indonesia.
  • Murdaningsih, D. (2019). Jadi Percontohan, Begini Desa Peliatan Mengelola Dana Desa. Retrieved from REPUBLIKA.CO.ID website: https://www.republika.co.id/berita/ps5bal368/jadi-percontohan-begini-desa-peliatan-mengelola-dana-desa
  • Muslim. (2016). Varian-Varian Paradigma, Pendekatan, Metode, dan Jenis Penelitian dalam Ilmu Komunikasi. Wahana, 1(10), 77–85. Retrieved from https://journal.unpak.ac.id/index.php/wahana/article/view/654
  • Mzenzi, S. I., & Gaspar, A. F. (2015). External Auditing and Accountability in the Tanzanian Local Government Authorities. Managerial Auditing Journal, 30(6), 681–702.
  • Nafidah, L. N., & Anisa, N. (2017). Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Jombang. Akuntabilitas, 10(2), 273–288. https://doi.org/10.15408/akt.v10i2.5936
  • Presiden Republik Indonesia. Peraturan Pemerintah Republik Indonesia No 71 Tahun 2010 Tentang Standar Akuntansi Pemerintahan. (2010). Indonesia.
  • Presiden Republik Indonesia. Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa. (2014). Indonesia
  • Purnamawati, I. G. A. (2018). Dimensi Akuntabilitas Dan Pengungkapan Pada Tradisi Nampah Batu. Jurnal Akuntansi Multiparadigma, 9(2), 312–330. https://doi.org/10.18202/jamal.2018.04.9019
  • Randa, F., & Tangke, P. (2015). Developing Accountability Model of Local Government Organization: From Managerial Accountability to Public Accountability (Naturalistic Study on Local Government Tana Toraja). Procedia - Social and Behavioral Sciences, 211, 665–672. https://doi.org/10.1016/j.sbspro.2015.11.099
  • Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R & D. Bandung: Alfabeta.
  • Suharyono, S. (2019). The Effect Of Accountability, Transparency, And Supervision On Budget Performance By Using The Concept Of Value For Money In Regional Business Enterprises (Bumd) Of Riau Province. International Journal of Public Finance, 4(2), 236–249. https://doi.org/10.30927/ijpf.584834
  • Susilowati, N., Herdiani, A., & Widhiastuti, R. (2018). Village Community Participation Model in Village Funds Management to Exteriorize the Accountability. KnE Social Sciences, 3(10), 1024–1038. https://doi.org/10.18502/kss.v3i10.3190
  • Triani, N. N. A., & Handayani, S. (2018). Praktik Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 9(1), 136–155. https://doi.org/10.18202/jamal.2018.04.9009
  • Vel, J. A. C., & Bedner, A. W. (2015). Decentralisation and village governance in Indonesia: The return to the nagari and the 2014 Village law. Journal of Legal Pluralism and Unofficial Law, 47(3), 493–507. https://doi.org/10.1080/07329113.2015.1109379
  • Vitasurya, V. R. (2015). Local Wisdom for Sustainable Development of Rural Tourism, Case on Kalibiru and Lopati Village, Province of Daerah Istimewa Yogyakarta. Procedia - Social and Behavioral Sciences, 216(October 2015), 97–108. https://doi.org/10.1016/j.sbspro.2015.12.014
  • Wafirotin, K. Z., & Septiviastuti, U. (2019). The Effect of Transparency, Community Participation, and Accountability on Management of Village Funds in Ponorogo Regency. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 14(1), 31–44. https://doi.org/10.24269/ekuilibrium.v14i1.1527
  • Wahyuningsih, P., & Kiswanto. (2016). Factors Affecting The Accountability of Village Financial Management. Accounting Analysis Journal, 5(3), 139–146.
  • Yuliati, R., Slamet Raharjo, S., & Siswantoro, D. (2017). Accountability and Incumbent Re-election in Indonesian Local Government. International Research Journal of Business Studies, 9(3), 157–168. https://doi.org/10.21632/irjbs.9.3.157-168
  • Yunita, A., & Christianingrum, M. (2018). Measurement of Accountability Management of Village Funds. Integrated Journal of Business and Economics, 2(1), 99–103. https://doi.org/10.33019/ijbe.v2i1.62

PDF:

https://jurnal.harianregional.com/akuntansi/full-74308

Published

2023-02-26

How To Cite

CAHYANA, Pande Gede; SUPRASTO, Herkulanus Bambang. Akuntabilitas Pengelolaan Dana Desa.E-Jurnal Akuntansi, [S.l.], v. 33, n. 2, p. 556-569, feb. 2023. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-74308. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2023.v33.i02.p19.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 33 No 2 (2023)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License