Akuntabilitas Pengelolaan Dana Desa Dalam Perspektif Syariah Enterprise Theory

Abstract

This research seeks to comprehend the responsibility of village fund management in light of the sharia business theory. The necessity of accountability in the administration of village funds must be emphasized in order to achieve public and government confidence, which is the primary purpose of village funds. This study employs a descriptive qualitative literature review or literature review methodology. According to the findings of this research, all village governments aim for good governance, which includes adopting responsible and transparent village finance governance. Community participation in the administration of village finances is mandated by law from the planning phase to the accountability phase of village fund management. Accountability in managing village money entails not just monetary but also spiritual considerations. If the administration of village money is restricted to material elements, financial report manipulation and markups are likely to occur; hence, material factors must be complemented by spiritual aspects. The spiritual factor at issue is sustaining the provided trust; trust is a duty for which Allah SWT must be held personally responsible as the trust's donor. The value of trust serves as an example for village fund managers to represent the ideals of fairness and integrity while administering village money in a transparent and responsible way.

Evaluasi Praktik Akuntabilitas Pemerintahan Di Kota Kendari

“…Pemerintahan yang baik harus membuka pintu yang seluas-luasnya agar semua pihak yang terkait dalam pemerintahan tersebut dapat berpartsipasi secara aktif, jalannya pemerintahan harus diselenggarakan secara transparan dan pelaksanaan pemerintahan tersebut harus dapat dipertanggungjawabkan (Sutrisna & Setiawati, 2023). Ketidaktransparan, potensi korupsi, dan kurangnya partisipasi masyarakat dapat menjadi beberapa masalah yang merintangi akuntabilitas pemerintahan di tingkat lokal (Mahendra et al, 2023). Oleh karena itu, penelitian ini diarahkan untuk melakukan evaluasi menyeluruh terhadap praktik akuntabilitas pemerintahan Kota Kendari sebagai gambaran representatif dari kondisi yang dihadapi oleh pemerintahan daerah di Indonesia.…”