Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa
Abstract
This study aims to identify, analyze, and describe the accountability of village governments in the management of village fund allocation in 2018 budget year which includes the planning, implementation and accountability phases in Tumbu Village, Karangasem, so that it can be used by the government so that government organizations can run well, and efficiently. In this study, qualitative approach with descriptive analysis method was used. The results of the research indicate that administratively the Tumbu Village Government has been transparent and accountable in every stage of planning, implementation, and accountability of village fund allocation. However, the village government still finds it difficult to prepare the Budget Realization Report for the Implementation of the Budget Year 2018, so that the sub-district government needs to provide assistance and guidance.
Keywords: Accountability; Village Government; Management; Village Fund Allocation; Planning; Implementation.
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References
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Etienne, J. (2011). Compliance Theory : A Goal Framing Approach. Law and Policy, 33(3), 305–333.
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Irma, A. (2015). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Di Kecamatan Dolo Selatan Kabupaten Sigi. E-Jurnal Katalogis, 3(1), 121–137.
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Kurrohman, T. (2015). Accountability of Planning on Village Fund Allocation in Osing Community in Banyuwangi. International Conference of Accounting Study Journal, 1(1), 1–20.
Mimba, N. P. S. H., Van Helden, G. J., & Tillema, S. (2012). The Design and Use of Performance Information in Indonesia Local Goverments under Diverging Stakeholder Presure. Public Administration and Development Journal, 1(1), 955–969. https://doi.org/doi.org/10.1002/pad
Mulgan, R. (2012). Accountability: An Ever-expanding Concept. Journal Public Administration, 78(3), 555–573.
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Oliveira, C. B. De, & Filho, J. R. F. (2017). Agency Problems In The Public Sector : The Role Of Mediators Between Central Administration Of City Hall And Executive Bodies. Brazilian Journal of Public Administration, 51(4), 596–615.
Ristanti, Y. D., & Handoyo, E. (2017). Undang-Undang Otonomi Daerah Dan Pembangunan Ekonomi Daerah. Jurnal Riset Akutansi Keuangan, 2(2), 115–122.
Slyke, D. M. V. (2007). Agents Or Stewards: Using Theory To Understand The Government-Nonprofit Social Service Contracting Relationship. Journal of Public Administration Research and Theory, 17(2), 157–187. https://doi.org/doi.org/10.1093/jopart/mul012
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Sulumin, H. H. (2015). Pertanggungjawaban Penggunaan Alokasi Dana Desa pada Pemerintahan Desa di Kabupaten Donggala. E-Journal Katalogis, 3(1), 43–53.
Vel, J. A. C., & Bedner, A. W. (2015). Decentralization and Village Governance in Indonesia : the Return to the Nagari and the 2014 Village Law. The Journal of Legal Pluralism and Unofficial Law, 47(3), 493–507.
Wahyuddin. (2016). Implementasi Kebijakan Alokasi Dana Desa di Desa Ako Kecamatan Pasangkayu Kabupaten Mamuju Utara. E-Journal Katalogis, 4(5), 141–149.
Wahyuning, P., & Kiswanto. (2016). Factors Affecting Accountability of Village Financial Management. Accounting Analysis Journal, 5(3), 139–146.
Warsono, H., & Ruksamin. (2014). The Obstacles of Implementation of Village Allocation Fund Program in the North Konawe Southeast Sulawesi. Journal of Management and Sustainability, 4(3), 175–183.
Wida, S. A., Supatmoko, D., & Kurrohman, T. (2017). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa – Desa Kecamatan Rogojampi Kabupaten Banyuwangi. E-Journal Ekonomi Bisnis Dan Akuntansi, 4(2), 148–152.
Asni, F. (2013). The Management of the Village Fund Allocation as an Instrument towards Economic Independence Village (Case Studies in 2 villages in Siak Regency, Province Riau). IOSR Journal of Business and Management, 10(4), 1–9. https://doi.org/doi.org 10.9790/487X-1040109
Attila, G. (2012). Agency Problem in Public Sector. Annals of the University of Eradea (Economic Science Series), 24(4), 721–746.
Bovens, M. (2007). Analyzing and Assessing Accountability: A Conceptual Framework. European Law Journal, 13(4), 447–468.
Etienne, J. (2011). Compliance Theory : A Goal Framing Approach. Law and Policy, 33(3), 305–333.
Gayatri, Latrini, M. Y., & Widhiyani, N. L. S. (2014). Transparansi dan Akuntabilitas Pengelolaan Keuangan Dana Desa untuk Mendorong Kemandirian Masyarakat Pedesaan. Jurnal Ekonomi Kuantitaif Terapan, 10(2), 175–182.
Herlina, N. M. Y., & Surahman. (2017). Eksistensi Otonomi Pemerintahan Desa berdasarkan Undang-Undang Negara Republik Indonesia Nomor 6 Tahun 2014 tentang Desa. E-Jurnal Katalogis, 5(5), 111–121.
Hupe, P., & Hill, M. (2007). Street Level Buerau-cracy and Public Accountability. Journal Public Administration, 85(2), 219–229.
Irma, A. (2015). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Di Kecamatan Dolo Selatan Kabupaten Sigi. E-Jurnal Katalogis, 3(1), 121–137.
Ismail, K., Takim, R., & Nawawi, A. H. (2012). A Public Sector Comparator (PSC) For Value For Money (VFM) Assessment Tools. Asian Social Science, 8(7), 192–201. https://doi.org/doi.org/10.5539/ass.v8n7p192
Kholmi, M. (2016). Akuntabilitas Pengelolaan Alokasi Dana Desa (Studi Di Desa Kedungbetik Kecamatan Kesamben Kabupaten Jombang). Jurnal Ekonomika-Bisnis, 7(2), 143–152. Retrieved from http://ejournal.umm.ac.id/index.php/jibe/article/view/3421/4425
Kurrohman, T. (2015). Accountability of Planning on Village Fund Allocation in Osing Community in Banyuwangi. International Conference of Accounting Study Journal, 1(1), 1–20.
Mimba, N. P. S. H., Van Helden, G. J., & Tillema, S. (2012). The Design and Use of Performance Information in Indonesia Local Goverments under Diverging Stakeholder Presure. Public Administration and Development Journal, 1(1), 955–969. https://doi.org/doi.org/10.1002/pad
Mulgan, R. (2012). Accountability: An Ever-expanding Concept. Journal Public Administration, 78(3), 555–573.
Nahruddin, Z. (2014). Akuntabilitas Dan Transparansi Pengelolaan Dana Alokasi Desa Di Desa Pao-Pao Kecamatan Tanete Rilau Kabupaten Barru. Jurnal Ilmu Pemerintahan, 4(2), 193–201.
Oliveira, C. B. De, & Filho, J. R. F. (2017). Agency Problems In The Public Sector : The Role Of Mediators Between Central Administration Of City Hall And Executive Bodies. Brazilian Journal of Public Administration, 51(4), 596–615.
Ristanti, Y. D., & Handoyo, E. (2017). Undang-Undang Otonomi Daerah Dan Pembangunan Ekonomi Daerah. Jurnal Riset Akutansi Keuangan, 2(2), 115–122.
Slyke, D. M. V. (2007). Agents Or Stewards: Using Theory To Understand The Government-Nonprofit Social Service Contracting Relationship. Journal of Public Administration Research and Theory, 17(2), 157–187. https://doi.org/doi.org/10.1093/jopart/mul012
Stanley, T., Jennings, N., & Mack, J. (2008). An Examination of the Content of Community Financial Report in Queensland Local Government Authorities. Journal Financial Accountability and Management, 24(4), 411–438.
Sulumin, H. H. (2015). Pertanggungjawaban Penggunaan Alokasi Dana Desa pada Pemerintahan Desa di Kabupaten Donggala. E-Journal Katalogis, 3(1), 43–53.
Vel, J. A. C., & Bedner, A. W. (2015). Decentralization and Village Governance in Indonesia : the Return to the Nagari and the 2014 Village Law. The Journal of Legal Pluralism and Unofficial Law, 47(3), 493–507.
Wahyuddin. (2016). Implementasi Kebijakan Alokasi Dana Desa di Desa Ako Kecamatan Pasangkayu Kabupaten Mamuju Utara. E-Journal Katalogis, 4(5), 141–149.
Wahyuning, P., & Kiswanto. (2016). Factors Affecting Accountability of Village Financial Management. Accounting Analysis Journal, 5(3), 139–146.
Warsono, H., & Ruksamin. (2014). The Obstacles of Implementation of Village Allocation Fund Program in the North Konawe Southeast Sulawesi. Journal of Management and Sustainability, 4(3), 175–183.
Wida, S. A., Supatmoko, D., & Kurrohman, T. (2017). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa – Desa Kecamatan Rogojampi Kabupaten Banyuwangi. E-Journal Ekonomi Bisnis Dan Akuntansi, 4(2), 148–152.
Published
2020-01-14
How to Cite
SURYA ADI TAMA, Putu; WIRAMA, Dewa Gede.
Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 1, p. 73 - 87, jan. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/51951>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i01.p06.
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