Village Government Accountability and Transparency towards the Management of Durjela Village Fund, Aru Islands Subdistrict
DOI:
https://doi.org/10.31328/cebi.v3i1.405Keywords:
Accountability, Transparency, Village Fund ManagementAbstract
This study aims to analyze the Accountability and Transparency of Village Fund Management in Durjela Village, Aru Islands District, Aru Islands Regency with Permendagri No. 113 of 2014. The location of this research was Durjela Village, Aru Islands District, Aru Islands Regency. Accountability is a government responsibility to report and present activities that have been carried out to the community. This accountability is carried out so that the government can be transparent with the commitments that have been formed in its implementation. The data collection technique used was semi-structured interviews. Interviews were conducted with the village government who ran the administration and the Village Consultative Body (BPD) as representatives of the community, totaling 9 informants. The results of this study indicate that the financial management of the Village Fund implemented by the village government of Durjela Village is in accordance with applicable laws and regulations. Transparency carried out by the Durjela village government uses digital information media, besides that there is also an information board placed at the Village Office. Although the management of the Village Fund carried out by the village government is very good, the community's understanding of the transparency and policies of the Village Fund carried out by the village government is still low.
References
Adi, Febri Prasetyo. 2017. Sains Undercover: Memahami apa yang Tersembunyi dari Sains dengan Cara Lain. Yogyakarta: Diandra Kreatif.
Amanda Aidil Fitra, Ertambang Nahartyo, Analisis Implementasi Pengelolaan Keuangan Desa Dalam Penggunaan Dan Pelaporan Dana Desa (Kasus: Desa Durjela Kecamatan Sewon Kabupaten Bantul). Universitas Gajah Mada.
Deri. 2017. Peran Badan Permusyawaratan Desa (BPD) Dalam Pengawasan Pengelolaan APBDes Di Desa Senambah Kecamatan Muara Bengkal Kabupaten Kutai Timur. e-Journal Ilmu Pemerintahan 5(1): 121–32.
Emzir, 2010. Metodologi Penelitian Pendidikan: Kuantitatif dan Kualitatif. Jakarta: Rajawali Pers.
Ferina, Ika Sasti, Burhanuddin, and Herman Lubis. 2016. Tinjauan Kesiapan Pemerintah Desa Dalam Implementasi Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa (Studi Kasus Pada Pemerintah Desa Di Kabupaten Ogan Ilir). Jurnal manajemen dan bisnis 14(3): 321–36.
Jensen, Michael C, and W. Meckling. 1976. Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics 3: 305–60.
Kartika, Ayu, Putu Nomy Yasintha, Kadek Wiwin, and Dwi Wismayanti. 2018. Akuntabilitas Pengelolaan Dana Desa Tahun 2016 (Studi Kasus : Desa Pemecutan Kaja, Kecamatan Denpasar Utara). Jurnal Citizen 1(1).
Kristianten. 2006. Transparansi Anggaran Pemerintah. Jakarta: Rineka Cipta.
Laksmi, Gani, Fuad & Budiantoro. 2015. Manajemen Perkantoran Modern. Jakarta: PT Raja Grafindo Persada.
Mahmudi. 2015. Manajemen Kinerja Sektor Publik Edisi Kedua. Yogyakarta: UPP STIM YKPN.
Mardiasmo. 2004. Akuntansi Sektor Publik. Yogyakarta: Andi Offset.
Mondong, Hendra, 2008, Peran Pemerintah Desa dalam Meningkatkan Partisipasi Masyarakat dalam Pembangunan, Universitas Brawijaya Malang.
Ngongare, Yanis. 2016. Akuntabilitas Pengelolaan Anggaran Dana Desa Dalam Pembangunan Infrastruktur di Desa Kokoleh Satu Kecamatan Likupang Selatan. Jurnal Eksekutif 1(8).
Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa.
Prasojo, Eko, dan Teguh Kurniawan. 2008. Reformasi Birokrasi Dan Good Governance: Kasus Best Practices Dari Sejumlah Daerah Di Indonesia. Symposium A Quarterly Journal In Modern Foreign Literatures: 1–15.
Rahayu, Depi. 2017. Strategi Pengelolaan Dana Desa Untuk Meningkatkan Kesejahteraan Masyarakat. Economics Development Analysis Journal 6(2).
Sedarmayanti. 2004. Kepemerintahan Yang Baik. Bandung: Mandar Maju.
Sugiyono, 2011. Metode Penelitian Kombinasi (Mixed Methods), Bandung: CV. Alfabeta.
________, 2014. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.
Undang – Undang Dasar Negara Kesatuan Republik Indonesia 1945
Wakhid, Ali Abdul. 2011. Eksistensi Konsep Birokrasi Max Weber Dalam Reformasi Birokrasi Di Indonesia. Jurnal TAPIs 7(2).
Weber, Max. 1947. The Theory of Social and Economic Organization. Penerjemah A.M. Henderson dan T. Parsons. Chicago: Free Press.
Widagdo, Ari Kuncara, Agus Widodo, and Muhammad Ismail. 2016. Sistem Akuntansi Pengelolaan Dana Desa. Jurnal Ekonomi dan Bisnis 19 (2): 323–40.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Hanny S. Untayana, Selva Temalagi, Fanny M. Anakotta
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
