2021
DOI: 10.48024/ijgame2.v2i1.39
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TRANSPARENCY OF VILLAGE FINANCIAL MANAGEMENT TO THE COMMUNITY (Case Study of Ketupat Village, Raas District, Sumenep Regency)

Abstract: Village financial management is expected to apply transparency and accountability in its management so that the goals of the central government can be realized properly, in Ketupat village this has not been realized because of the lack of transparency in village financial management towards the community, starting from planning to accountability, this is what happened in Ketupat Village, Raas District, District Sumenep. The purpose of this study was to determine the transparency of village financial management… Show more

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Cited by 3 publications
(4 citation statements)
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“…In addition to the form of accountability in the form of an accountability report, another form of accountability for village financial management is to inform the community about the accountability report on the realization of the APBDes implementation (Bustaman et al, 2018;Syahril et al, 2020;Marota et al, 2021). In accordance with the statement of the Suka Ramai Village Head who said that the village government in implementing the principle of accountability in the accountability of the APBDes management, where accountability is a mandatory requirement in the management of the APBDes.…”
Section: Accountability Of the Implementation Of The Village Budget A...mentioning
confidence: 99%
“…In addition to the form of accountability in the form of an accountability report, another form of accountability for village financial management is to inform the community about the accountability report on the realization of the APBDes implementation (Bustaman et al, 2018;Syahril et al, 2020;Marota et al, 2021). In accordance with the statement of the Suka Ramai Village Head who said that the village government in implementing the principle of accountability in the accountability of the APBDes management, where accountability is a mandatory requirement in the management of the APBDes.…”
Section: Accountability Of the Implementation Of The Village Budget A...mentioning
confidence: 99%
“…Thus, the VOE concept has gained popularity and is practised in many emerging economies (Syahril and Herli, 2019). VOEs operate in rural environments (Larasdiputra et al , 2019) that are considered to be institutionally hostile for enterprises (North and Smallbone, 2000).…”
Section: Theoretical Background: Village-owned Enterprises and The In...mentioning
confidence: 99%
“…Thirdly, unlike SMEs, VOE's conduct business not primarily to seek profit but as a means to support Village Government in solving local, social and environmental problems (Solekhan, 2014). Fourthly, decision-making in a VOE is not based on membership or number of shares but on collective agreement of village people and the Village General Meeting (Syahril and Herli, 2019). Consequently, based on the nature of VOEs above, the role and function of VOE is much different with SMEs.…”
Section: Introductionmentioning
confidence: 99%
“…Berdasarkan dari beberapa devinisi di atas dapat di simpulkan bahwa akuntabilitas memiliki devinisi yaitu bentuk pertanggungjawaban keuangan dari penerima tanggungjawab yang biasa berupa laporan kepada pemberi tanggunjawab tersebut. Sedangkan menurut Khalis "Akuntabilitas sangat terkait dengan sikap dan semangat pertanggungjawaban individu ataupun kelompok (Syahril et al, 2020). Akuntabilitas secara filosofi timbul karena adanya kekuasaan yang berupa mandat atau amanah yang diberikan kepada seseorang atau pihak tertentu untuk menjalankan tugasnya dalam rangka mencapai suatu tujuan tertentu dengan menggunakan sarana pendukung yang ada".…”
Section: Tinjauan Literatur Makna Akuntabilitasunclassified