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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi STIE Muhammadiyah Palopo Jati: Jurnal Akuntansi Terapan Indonesia AKTSAR: Jurnal Akuntansi Syariah Owner : Riset dan Jurnal Akuntansi J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Journal of Information System, Applied, Management, Accounting and Research Jurnal Aplikasi Akuntansi Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif International Journal of Religious and Cultural Studies Jurnal Ilmiah Manajemen Ubhara Quantitative Economics and Management Studies Jurnal Akuntansi dan Governance Journal of Governance, Taxation, and Auditing Journal of Applied Accounting International Journal of Economics, Management and Accounting Akuntansi: Jurnal Riset Ilmu Akuntansi Accounting Studies and Tax Journal Studia Ekonomika Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi Kontemporer Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Nina Yusnita Yamin
Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Tadulako
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Journal : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis

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Digitalisasi dalam Penganggaran Dana Desa: (Studi Kasus pada Pemerintah Desa Lakuan Toli-toli, Sulawesi Tengah) Virgina Agnesia; Nina Yusnita Yamin; Muhammad Ansar; Latifah Sukmawati Yuniar; Arif Gunarsa
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 5 No. 3 (2025): November : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v5i3.7625

Abstract

Village financial management is a crucial pillar for village development and community empowerment. This research aims to conduct an in-depth analysis of the village fund budgeting process at the Lakuan Village Government, Tolitoli, Central Sulawesi. Using a qualitative method with a case study research design, data was collected through in-depth interviews with the village head, village secretary, Village Consultative Body (BPD), hamlet heads, head of financial affairs, and community representatives. Informant selection was conducted purposively, based on their involvement in the village fund budgeting process, totaling 8 individuals from the village apparatus and the community. The results show that the village fund budgeting process in Lakuan Tolitoli has been allocated according to the real needs of the community, with active community participation and the BPD serving as an effective oversight mechanism. The use of the Village Financial Information System (Siskeudes) has significantly eased the budgeting process for the village apparatus. This digitalization not only implies an increase in the accountability of village financial management but also serves as an effective control instrument in budget implementation. These findings underscore the importance of multi-party participation and technology adoption in realizing transparent and accountable village financial governance..
Co-Authors Abdul Pattawe Abdullah, Muhammad Ikbal Abdullah, Muhammad Ikbal Abdulllah, Muhammad Ikbal Afdhal, Muhammad Alfrianti, Alda Amalia Putri, Amalia Andi Chairil Furqan Annisa, Andi Nur Arif Gunarsa Arista Arista Arista, Arista betty betty Dwi Farradilla Ernawaty Usman Fathia Fathia Gollah, Shery Natalia Gunarsa, Arif Haryono Pasang Kamase Jamaluddin Jamaluddin Kevin kevin Latifah Sukmawati Yuniar Lingtias, Indah M. Yusuf, Rolland Masruddin Meldawati , Lucyani Mile, Yuldi Moh Noviar Lawasa Muhamad Iqbal Muhammad Ansar Muhammad Ansar, Muhammad Muhammad Darma Halwi Muhammad Din Muhammad Ikbal Abdulllah Muhammad Iqbal Muhammad Natsir Muliati Muliati Muliati Muliati, Muliati Mustamin Mustamin Nurdin, Jurana Nurhaniva A Nurhayati Haris Nurlaela Mapparessa PAKAWARU, Muhammad Ilham Parwati, Ni Made Suwitri Permadi Suryawan, Bayu Rafida, Rafida Rahayu Indriasari Rahayu Indriasari Rahma Masdar Ridwan, Ridwan Riska Riska Rusli, Riswandi Sania, Nuzul Satriani Satriani Selmita Paranoan Stesya Orhizha Anandita Supriadi Laupe Tandju, Firmansyah Tanra, Andi Ainil Mufidah Totanan, Chalarce Usman, Ernawati Virgina Agnesia Yopi Loves Yulfani Yulianti Yulianti Yunitha Dwiyanti