2019
DOI: 10.18202/jamal.2019.04.10009
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Peran Akuntabilitas Pemerintah Desa Dalam Membangun Kepercayaan Publik

Abstract: Penelitian ini bertujuan untuk memahami prak tik akuntabilitas keuangan pemerintah desa. Metode studi kasus digu nakan dalam penelitian ini melalui wawancara kepada pemerintah dan ma syarakat Desa Pujon Kidul. Hasil menunjukkan bahwa praktik akun tabilitas dijalankan pemerintah desa secara vertikal kepada pemerintah kabupaten/kota dan secara horizontal kepada masyarakat. Praktik ini dinilai telah sesuai dengan Peraturan Mendagri No. 113 Tahun 2014. Meskipun demikian, pemerintah desa harus membenahi sistem pena… Show more

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Cited by 23 publications
(23 citation statements)
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“…According to Mitchell et al (1997) and Nieto et al (2015), stakeholders play a role in developing ideas for managing organizations from the highest to the lowest level that is considered capable of providing the power of legitimacy and urgency for the public interest. Furthermore, Imawan et al (2019) stated that the village government must improve the administration system and increase the participation of village representative bodies to gain legitimacy. Improving the quality of human resources in the village requires stakeholder involvement and collaboration.…”
Section: Government Accountabilitymentioning
confidence: 99%
“…According to Mitchell et al (1997) and Nieto et al (2015), stakeholders play a role in developing ideas for managing organizations from the highest to the lowest level that is considered capable of providing the power of legitimacy and urgency for the public interest. Furthermore, Imawan et al (2019) stated that the village government must improve the administration system and increase the participation of village representative bodies to gain legitimacy. Improving the quality of human resources in the village requires stakeholder involvement and collaboration.…”
Section: Government Accountabilitymentioning
confidence: 99%
“…This expression is interesting for us to understand more deeply. The achievement to be achieved to make the village of good governance will be hindered when the village apparatus is out of sync and harmony (Andriani & Zulaika, 2019;Antlöv et al, 2016;Imawan et al, 2019;Kholmi, 2017;Martini, 2019;Nahuddin, 2018;Phahlevy & Multazam, 2018;Siregar & Muslihah, 2019;Sofie R et al, 2017;Yesinia et al, 2018). As expressed by Mr. Ahmad: "disagree" is seen there is emotional anxiety between the PN village secretary and the village head.…”
Section: Resultsmentioning
confidence: 99%
“…Akuntabilitas menjadi indikator penting pemerintahan untuk mendapatkan kepercayaan masyarakat dan menjadi tolok ukur dari kuat atau lemahnya partisipasi masyarakat (Kholmi, M., 2017). Akuntabilitas dalam keuangan pemerintah desa merupakan kewajiban melaporkan dan mempertanggungjawabkan dana desa secara vertikal kepada pemerintah kabupaten/kota dan secara horizontal kepada masyarakat atas perencanaan, pelaksanaan, dan penatausahaan secara berkala (Imawan et al, 2019). Keberhasilan atau kegagalan akuntabilitas keuangan atas tata kelola dana desa oleh pemerintah desa diukur dari kepatuhan dan ketaatan terhadap asas partisipatif, akuntabel, transparan, tertib, dan disiplin yang kemudian digunakan sebagai cerminan kepatuhan dan ketaatan pemerintah desa terhadap peraturan yang berlaku (Febri Arifiyanto & Kurrohman, 2014).…”
Section: Pendahuluanunclassified