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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Juara: Jurnal Riset Akuntansi
Sidarta, Alphasyah Lazuardy
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Humanities Decision Sciences, Operations Research & Management Social Sciences

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Implementation Of Accountability And Transparency Towards The Implementation Of The Rice Non-Cash Social Assistance Program In 2023 : Case Study Of Bulak Urban Village In Surabaya City Al Bira, Ahmad Mubarak; Lating, Ade Irma Suryani; Sidarta, Alphasyah Lazuardy
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 15 No. 02 (2024): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v15i02.76388

Abstract

The study focuses on assessing the accountability and transparency of the implementation of the Rice Non-Cash Social Assistance Program in Bulak Village. The research, utilizing a descriptive qualitative approach in the form of a case study, relies on both primary and secondary data sources. Primary data is gathered through direct interviews, while secondary data is derived from December 2023 records of Rice Non-Cash Social Assistance recipients. Findings reveal that the program's implementation in Bulak Village aligns with accountability and transparency indicators, except for unpredictability in the distribution schedule by BULOG, the supplier. Despite this, the implementation complies with regulations and meets the stipulated accountability and transparency criteria. However, the irregular distribution schedule affects the community negatively. The study recommends consistency in Non-Cash Rice Social Assistance distribution, urging rice providers and local governments to address obstacles by considering additional vendors. Furthermore, maintaining transparent communication with the community regarding the program's implementation is emphasized. In conclusion, the study highlights the overall success of the program with room for improvement in distribution predictability for enhanced community impact.
Analysis of Accountability, Transparency of Budget Management, and Village Expenditure on Islamic Integrity Character Fitriyah, Nur Lailatul; Lating, Ade Irma Suryani; Sidarta, Alphasyah Lazuardy; Soulisa, Mulyani Rahman
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Tujuan penelitian ini adalah untuk mengetahui transparansi dan akuntabilitas pengelolaan Anggaran dan Pendapatan Belanja Desa (APBDes) pada karakter integritas keislaman yaitu Shiddiq, Amanah, Tabliqh dan Fathonah di Desa Margomulyo, Kecamatan Balen, Kabupaten Bojonegoro dalam pencapaian good governance yaitu pemerintahan yang akuntabel dan transparan. Penelitian ini merupakan penelitian deskriptif kualitatif. Metode pengumpulan data menggunakan teknik observasi, wawancara dan dokumentasi. Jenis dan sumber data yang digunakan yaitu primer dan sekunder, kemudian untuk menganalisis data penelitian dilakukan dengan menggunakan uji kredibilitas dengan menggunakan metode triangulasi. Hasil penelitian ini menunjukkan bahwa Pengelolaan Anggaran dan Pendapatan Belanja Desa di Desa Margomulyo Kecamatan Balen Kabupaten Bojonegoro bisa dikatakan cukup akuntabel dan transparan. Dalam melakukan akuntabilitas terhadap transparansi pegelolaan dana desa pemerintah Desa Margomulyo telah sesuai dengan karakter integritas keislaman yakni Shiddiq, Amanah, Tabligh, dan Fathonah. Penerapan nilai-nilai Islam tersebut akan membangkitkan rasa kepercayaan masyarakat terhadap perangkat desa dalam hal pengelolaan keuangan desa sehingga pemerintah desa dapat mewujudkan good governance yaitu pemerintahan yang akuntabel dan transparan serta mencapai kesejahteraan bagi masyarakatnya terkhusus di Desa Margomulyo.
Co-Authors Al Bira, Ahmad Mubarak Fitriyah, Nur Lailatul Lating, Ade Irma Suryani Soulisa, Mulyani Rahman