Analisis Akuntabilitas Pengelolaan Dana Desa (Studi pada Nagari Aia Manggih periode 2018-2022)
Abstract
This study aims to find out and analyze how Accountability is in the management of Village Funds in Nagari Aia Manggih, Lubuk Attitudeing District, Pasaman Regency. The analytical method used is descriptive qualitative analysis by conducting in-depth and semi-structured interviews with informants, namely Nagari Wali, Nagari Secretary, Nagari Treasurer, and the general public. The results of the analysis show that the application of village fund management accountability in Nagari Aia Manggih has been running in accordance with applicable regulations. However, in implementing this accountability for village fund management, it was not followed by the high participation of the Nagari Aia Manggih community. The local government also hopes that there will be an increase in community participation so that the management of village funds can be maximized.
Keywords
Full Text:
PDFReferences
Badan Perencanaan Pembangunan Nasional, 2002 Penguatan pengamanan ‘safeguarding’ program-program pembangunan daerah: prosiding serial diskusi di daerah.
Cahyana, P.G. and Suprasto, H.B. 2023, Akuntabilitas Pengelolaan Dana Desa, E-Jurnal Akuntansi, 33(2), 556.
Dihni, V.A. 2022 ICW: Kasus Korupsi Terbanyak Terjadi di Sektor Anggaran Dana Desa pada 2021, Indonesia Corruption Watch.
Hartati, S. 2020, Penerapan Model New Public Management (NPM) Dalam Reformasi Birokrasi Di Indonesia, Jurnal MSDA (Manajemen Sumber Daya Aparatur), 8(2), 65–84.
Kusmayadi, D., Rudiana, D. and Badruzaman, J. 2019, Good Corporate Governance. Edited by I. Firmansyah. Tasikmalaya: LPPM Universitas Siliwangi.
Kusumasari, B., Dwiputriani, S. and Allo, E.L. 2015, Akuntabilitas’ Modul Pendidikan dan Pelatihan Prajabatan Golongan III. Jakarta: Lembaga Administrasi Negara.
Majid, J. 2019, Akuntansi Sektor Publik Lingkup Akuntansi Sektor Publik. 1st edn, Universitas Gadjah Mada. Yogyakarta. 1st edn. Gowa: Gowa: Pusaka Almaida.
Mardiasmo, 2021, Akuntansi Sektor Publik, Edisi Terbaru. Yogyakarta: Yogyakarta: Penerbit Andi.
Ningsih, W., Indra Arza, F. and Fitria Sari, V. 2020, Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa (Studi Kasus Pada Empat Desa Dalam Empat Kecamatan di Kota Sawahlunto Provinsi Sumatera Barat), Jurnal Eksplorasi Akuntansi, 2(4), 3517–3532.
Nurlinda, 2021, Akuntansi Sektor Publik: Mengenal Akuntansi Pemerintahan. 1st edn. Edited by Rezhaban and C. Utami. Medan: Medan: Penerbit PolmedPress.
Oktaviona, A., Andriani, W. and Gustati, 2022, Peran Perangkat Desa dalam Akuntabilitas Pengelolaan Keuangan Desa (Studi Kasus di Nagari Rao-Rao Kecamatan Sungai Tarab Kabupaten Tanah Datar), Jurnal Akuntansi, Bisnis, dan Ekonomi Indonesia (JABEI), 2(1), 9–17.
Pemerintah RI, 2014, Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa
Rakhmat, 2018, Administrasi dan Akuntabilitas Publik. Edited by A. Pramesta. Yogyakarta: Penerbit Andi.
Saputra, D. and Fitriwati, L. 2023, Analisis Transparansi dan Akuntabilitas Pemerintah Dalam Pengelolaan Alokasi Dana Desa di Desa X, Jurnal Akuntansi Kompetif, 6(1), 71–84.
Sulistyowati, R. and Nataliawati, R. 2022, Analisis Akuntabilitas, Transparansi, dan Partisipasi Masyarakat dalam Pengelolaan Keuangan Dana Desa, Owner: Riset & Jurnal Akuntansi, 6(2), 1798–1811.
United Nations Development Program (UNDP), 2008, The UNDP Accountability System: Accoutability Framework and Oversight Policy, 44675, 1–24.
DOI: http://dx.doi.org/10.33087/ekonomis.v7i2.1390
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Ekonomis: Journal of Economics and Business Published by Lembaga Penelitian dan Pengabdian kepada Masyarakat |