Akuntabilitas Pengelolaan Dana Desa
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.
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References
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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
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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
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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
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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
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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
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://ojs.unud.ac.id/index.php/akuntansi/article/view/74308>. Date accessed: 21 nov. 2024.
doi: https://doi.org/10.24843/EJA.2023.v33.i02.p19.
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