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All Journal Jurnal Studi Islam Lintas Negara (Journal of Cross-Border Islamic Studies)
Satira Yusuf
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Economics, Econometrics & Finance Education

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AKUNTABILITAS PENGELOLAAN DANA DESA Tuti Dharmawati; Mulyati Akib; Satira Yusuf
CBJIS: Cross-Border Journal of Islamic Studies Vol. 3 No. 1 (2021): Juli
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan, IAI Sultan Muhammad Syafiuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/cbjis.v3i1.722

Abstract

The research aims to analyze the accountability of the palnning, implementation and responsibility of Rompu-Rompu village fund management in North Poleang district of Bombana regency from 2015 until 2016. The samples were 3 (three) Rompu-Rompu village administrators and the head of North Poleang district that were connsidered to represent the study of the village fund management. The analysis method was quantitative with descriptive qualitative approach which studying through data analysis and all kind of informations derived from the samples which were rational and empirical. The result showed that village administration accountability in the Rompu-Rompu village fund management has been in line with the ministry of home affair regulation number 113 year 2014. Started from the mechanism/procedure on planning, arrangement, presentation, as well as the distribution of APBDesa (Anggaran Pendapatan dan Belanja Desa) and activities implementation from 2015 until 2016 were already based on art and law regulation. The physical from of had shown the accountable and transparent implementation. However, there’s still a need to improve the administration accountability for the betterment of accountability principle application.
Co-Authors Mulyati Akib Tuti Dharmawati