Transparansi dan Akuntabilitas Pengelolaan Keuangan Dana Desa untuk Mendorong Kemandirian Masyarakat Pedesaan

Gayatri, Gayatri; Latrini, Made Yeni; Widhiyani, Ni Luh Sari

doi:10.24843/jekt.2017.v10.i02.p07

Cited by 18 publications

(24 citation statements)

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“…Meanwhile, to create an effective government, the government accountability should be established, including the village government. Villages must be prepared so that they can implement accountability in managing village financial budgets, including planning, implementation, and reporting (Fajri, 2015;Gayatri et al, 2017;Nafidah & Anisa, 2017;Riskasari, 2016).…”

Section: Government Accountabilitymentioning

confidence: 99%

Stakeholder collaboration to support accountability in village fund management and rural development

Zeho

Prabowo

Estiningtyas

et al. 2020

JSeD

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The village government has an substantial responsibility in managing human resources to produce regional economic benefits. This research aims to identify the stakeholder collaboration to support accountability in village fund management and rural development. This study used an interactive approach with data collection methods such as structured interviews, documentation, and observation. The object of the study is village officials in Pranggang Village, Plosoklaten District, Kediri Regency, East Java Province. The results of the study showed that the village government has not optimally carried out its role in involving more stakeholders. Collaborative stakeholders in managing village funds involved village government officials, activity management team and community. They play a positive role in bringing about village accountability in managing village funds. An increased community participation contribute to program evaluation activities and effectiveness in the village financial management. The accountability of the village funds utilization has met the Home Affairs Ministerial Regulation number 113 of 2014. In addition, social accountability has been applied in various forms of effective interactions between the community and village government. Much efforts are required to improve the quality of human resources through more stakeholder engagement, training activity and community empowerment. JEL Classification: H72; H83; O20

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Section: Government Accountabilitymentioning

confidence: 99%

Stakeholder collaboration to support accountability in village fund management and rural development

Zeho

Prabowo

Estiningtyas

et al. 2020

JSeD

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“…Information and open access are carried out by conveying information during deliberations up to the delivery of financial management information through the mass media. The definition of transparency is similar to that conveyed by (Fahril et al, 2014;Gayatri et al, 2017), which states that transparency is the opening of access for the community to obtain information regarding planning, implementation and accountability for managing village funds . Has il research (Gayatri et al, 2017) found that the transparency effect on the financial management of the village.…”

Section: Effect Of Transparency On Village Financial Managementmentioning

confidence: 99%

Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management

Budiasni

Ayuni

2020

IJSSB

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Along with the increase in the amount of village funds and the efforts to decrease the mismanagement carried out by the government, the Government strives to defend the WTP opinion by adapting local wisdom in managing finances. This study aims to analyze the variables of transparency and accountability based on the concept of pada gelahang in the village financial management. The research was a quantitative with SEM (Structural Equation Modelling) analysis tool and using PLS (Partial Least Square) method. The sample of this study is 57 Village in Buleleng Regency. The results showed that transparency had an effect on the management of village finances (tcount >ttable = 3,501>1,960) and accountability had an effect on the management of village finances (tcount >ttable = 5,571>1,960). Thus, it is found that transparency and accountability based on the concept of pada gelahang have an effect on village financial management. The concept of the pada gelahang has the meaning of equality, togetherness and mutual assistance reflected in the financial management of the village that is transaparan and accountable.

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“…Dengan adanya desentralisasi fiskal, daerah otonom diuji untuk dapat menggunakan anggaran yang direncanakan sebelumnya dengan tepat guna, efektif, dan efisien, dengan tetap mengedepankan asas kebebasan yang bertanggung jawab. Desentralisasi fiskal diharapkan akan menghasilkan manfaat nyata yakni: meningkatkan partisipasi, prakarsa, dan kreatifitas masyarakat dalam membangun dan mengembangkan daerahnya demi terciptanya pemerataan pembangunan di seluruh wilayah tersebut yang sesuai dengan potensi yang dimiliki; serta memperbaiki alokasi sumber daya yang dibutuhkan untuk pembangunan kepada tingkat pemerintahan yang diyakini mengetahui seluruh potensi yang dimiliki (Gayatri et al, 2014).…”

Section: Pendahuluanunclassified

Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa

Tama

Wirama

2020

E-Jurnal Akuntansi

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This study aims to identify, analyze, and describe the accountability of village governments in the management of village fund allocation in 2018 budget year which includes the planning, implementation and accountability phases in Tumbu Village, Karangasem, so that it can be used by the government so that government organizations can run well, and efficiently. In this study, qualitative approach with descriptive analysis method was used. The results of the research indicate that administratively the Tumbu Village Government has been transparent and accountable in every stage of planning, implementation, and accountability of village fund allocation. However, the village government still finds it difficult to prepare the Budget Realization Report for the Implementation of the Budget Year 2018, so that the sub-district government needs to provide assistance and guidance Keywords: accountability, village government, management, village fund allocation, planning, implementation.

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Transparansi dan Akuntabilitas Pengelolaan Keuangan Dana Desa untuk Mendorong Kemandirian Masyarakat Pedesaan

Cited by 18 publications

References 0 publications

Stakeholder collaboration to support accountability in village fund management and rural development

Stakeholder collaboration to support accountability in village fund management and rural development

Transparency and Accountability Based on The Concept of “Pada Gelahang” Enhancing Village Financial Management

Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa

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