Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Akuntansi dan Ekonomika
Okpriyanto, Deni
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Risiko Pengelolaan Dana Desa dan SILPA dalam Perspektif Akuntabilitas Publik Kecamatan Tugumulyo Musi Rawas Okpriyanto, Deni; Leniwati, Driana; Malik, Nazaruddin
Akuntansi & Ekonomika Vol 16 No 1 (2026): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v16i1.11408

Abstract

This study aims to analyze the risks in village fund management that contribute to the high occurrence of Budget Surplus (SILPA) from the perspective of public accountability. This research employs a qualitative exploratory approach conducted in Tugumulyo District, Musi Rawas Regency. Data were collected through interviews, observation, and documentation. The results reveal that high SILPA is influenced by limited human resource capacity, bureaucratic fear of legal risks, and weak risk-based planning. These conditions lead to delayed public services and declining public trust. Strengthening risk management and improving governance are essential to achieve Good Village Governance.
Co-Authors Driana Leniwati Nazaruddin Malik