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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Yumary: Jurnal Pengabdian kepada Masyarakat GLORY Jurnal Ekonomi dan Ilmu Sosial Indo-Fintech Intellectuals: Journal of Economics and Business
Demu, Yohanes
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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PENGELOLAAN DANA DESA DALAM BIDANG PEMBERDAYAAN (STUDI KASUS DESA NEKBAUN, KECAMATAN AMARASI BARAT, KABUPATEN KUPANG) Kerihi, Anthon Simon Y.; Demu, Yohanes; Tkela, Melianus E.
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 11 No 1 (2023): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v11i1.10253

Abstract

This study aims to identify and explain how the village fund management in 2021 in the field of empowerment. This will certainly be adjusted based on the Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management. This research uses qualitative method with interview technique and field documentation on 14 informants as key informants who are trusted to know about village financial management starting from the planning, budgeting, implementation, administration, reporting and accountability stages. The results of the study found that the existence of programs that had not been implemented or carried out well such as BUMDES and Taman Eden due to village fund management in the field of empowerment had not applied the principles of transparency, accountability, participants, and obedience and budget discipline in a good and correct manner. This is caused by several things including; lack of understanding from village officials regarding village fund management, especially in the area of empowerment, lack of level of community participation also in program implementation, lack of supervision from the district or provincial level also causes village governments to neglect in carrying out their duties and responsibilities, lack of training and socialization as one of the obstacles in the village fund management process, on the other hand, there are individuals who want to take advantage of funds sourced from the APBN, and the latter is a classic problem found in almost every village. Human power is less qualified due to the small number of people who have tertiary education.
Co-Authors Adelia, Fransiska Romana Angi, Yohana F. Angi, Yohana Febiani Arthana, I Komang Baky, Jovanka Fanya de Rozari, Petrus E. Dethan, Minarni A Filipus Argentano Guntur Suryaputra Hallan, Markus A K B Hanas, Mardi Marsalina Kapaora, Jose Fernando Kellen, Pius Bumi Kerihi, Anthon S Y Kerihi, Anthon Simon Y. Magung, Cindy Magdalena Mansula, Renanta Linggar Muga, Maria P. L Muga, Maria P. L. Muga, Maria Prudensiana Leda Ndoen, Inkka Victorya Novi Theresia Kiak Sereh, Anderson Ben Oni Tkela, Melianus E.