Evaluasi Akuntabilitas dan Efektivitas Pengelolaan Dana Desa di Kabupaten Bangka dan Kabupaten Belitung: Suatu Kajian Komprehensif

Yunita, Anggraeni; Christianingrum, Christianingrum

doi:10.35706/acc.v4i1.1822

Cited by 2 publications

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“…Based on the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Republic of Indonesia No. 11 of 2019 concerning Priority for the Use of Village Funds that the choice of activities takes precedence and takes precedence over other activity options that will be financed with the Village Fund (Yunita & Christianingrum, 2019;Yunita & Christianingrum, 2018;Ismail et al, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

Wahyuandari

Ratnawati

Riyadi

2022

irjmis

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Research to prove, analyze and interpret the Effect of Regulation, Accountability System, Accounting Principles, Priority Programs on Performance Accountability, and Performance Reports in Village Fund Management with Moderate Variables Good Financial Governance (GFG) Village. This study uses a quantitative approach by collecting data through a survey of village heads who receive village funds. This study uses an explanatory approach by testing some hypotheses. The study population was in all villages receiving village funds in Tulungagung Regency in 2021. The number of samples was determined using the Slovin formula with a tolerance of 5% as many as 156 respondents. Sampling was done using Random Sampling, while the data analysis technique used Partial Least Square. Regulation, work accountability, accounting principles partially have a significant effect on performance Reports. Priority Programs have a significant effect on Performance AccountabilityandGFG can strengthen the relationship between the Village Fund Accounting Principles and the performance report.

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Section: Literature Reviewmentioning

confidence: 99%

effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

Wahyuandari

Ratnawati

Riyadi

2022

irjmis

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“…Meskipun program alokasi dana di empat desa telah menerapkan prinsip partisipatif, transparan, dan akuntabel, masih banyak pekerjaan yang harus dilakukan untuk menyempurnakan proses administrasinya. Di Kabupaten Belitung, Yunita & Christianingrum (2019) melakukan evaluasi akuntabilitas dan efektivitas pengelolaan ADD. Pusat analisisnya pada aspek regulasi dan kelembagaan, prosedur pengelolaan dana, pengawasan, dan sumber daya manusia atas ADD memakai perspektif peraturan dan administrasi.…”

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Akuntabilitas Pengelolaan Alokasi Dana Desa

Mais,

Nuryati,

Handoko Sakti

et al. 2024

JAGo

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Objectives: This study aims to evaluate the village government's role in effectively managing Village Fund Allocations in Gadung Village, particularly during the planning, implementation, administration, reporting, and accountability stages in adherence to the Minister of Home Affairs Regulation Number 20 of 2018.Design/Method/Approach: Employing qualitative methods such as interviews, observation, and documentation, this research elucidates how the village government handles the allocation of village funds in Gadung Village. The study was conducted at the Gadung Village office.Results/Findings: The findings indicate that the village government demonstrates accountability across all stages of planning, implementation, administration, reporting, and accountability in managing the Village Fund Allocation (VFA) in Gadung Village. The planning stage utilizes Musrenbangdes as a mechanism to ensure accountability. The implementation stage adheres to regulatory mechanisms, while the administration stage showcases accountable management through meticulous bookkeeping and reports. The reporting and accountability stages follow a guided report format to ensure transparency.Theoretical contribution: This study contributes to the enhancement of knowledge and awareness regarding the crucial role of accountability in reporting the use of VFA.Practical contribution: The utilization of VFA report of the Bangka Village requires continuous monitoring at each implementation stage, particularly in administration, to ensure compliance with regulations and prevent legal discrepancies, thereby fostering increased trust in ADD in the future.Limitations: This study specifically explores village financial management as outlined in the Minister of Home Affairs Regulation Number 20 of 2018, encompassing planning, implementation, administration, reporting, and accountability. However, a comprehensive review of each component of VFA financial management and a detailed analysis of nominal village finances have not been undertaken

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Evaluasi Akuntabilitas dan Efektivitas Pengelolaan Dana Desa di Kabupaten Bangka dan Kabupaten Belitung: Suatu Kajian Komprehensif

Cited by 2 publications

References 0 publications

effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

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