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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Penelitian Teori & Terapan Akuntansi (PETA)
Retno Murni Sari
Sekolah Tinggi Ilmu Ekonomi Kesuma Negara Blitar
Economics, Econometrics & Finance

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Akuntabilitas Pemerintahan Desa Dalam Pengelolaan Dana Desa Di Kecamatan Ngantru Kabupaten Tulungagung Retno Murni Sari
Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Vol. 4 No. 1 (2019)
Publisher : Program Studi Akuntansi - STIE Kesuma Negara Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.5 KB) | DOI: 10.51289/peta.v4i1.379

Abstract

Penelitian ini bertujuan untuk melihat akuntabilitas pengelolaan dana desa di 13 Desa dalam kecamatan Ngantru Kabupaten Tulungagung Jawa Timur. Sejumlah 13 desa di wilayah Kecamatan Ngantru Kabupaten Tulungagung. Sebanyak 30 Informan yang berlatarbelakang sebagai pengelola dana desa dan tim fasilitasi dana desa diwawancarai. Penelitian ini menggunakan metode kualitatif eksploratif. Hasil penelitian ini menunjukkan bahwa akuntabilitas pengelolan dana desa telah dilaksanakan berdasarkan prinsip transparan, akuntabel dan partisipatif. Meski terdapat beberapa kelalaian dalam mekanisme teknis pengelolaan kegiatan namun pelaporan pertanggungjawaban telah dilakukan sesuai ketentuan. Masalah utama yang dihadapi desa adalah kompetensi SDM yang perlu pendampingan dari pemerintah daerah. Perlu dilakukan upaya pembinaan, pelatihan, pengawasan dan evaluasi secara berkelanjutan kepada aparat desa untuk meningkatkan akuntabilitas dan kemampuan SDM. Kata Kunci : akuntabilitas, pengelolaan dana desa, transparansi, partisipatif.
Internal Control Pemerintah Desa Dalam Pengelolaan Dana Desa Retno Murni Sari
JRAK: Journal of Accounting Research and Computerized Accounting Vol 11 No 2 (2020): JRAK: Jurnal RIset Akuntansi dan Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/jrak.v11i2.1962

Abstract

In order to achieve a state that is clean and free from corruption, it is necessary to have a commitment from the government by building a Government Internal Control System (SPIP) as in order to achieve effective, efficient, transparent and accountable management of state finances, it is mandatory to control the implementation of government activities. The need to apply the principles of accountability for village fund reporting and transparency is expected to result in compliance in the village government in managing village funds starting from the planning and budgeting stages. Because so far the management of village funds is not in accordance with the provisions set by the government. This study aims to analyze the internal control of the village government in the management of the 2018 Village Fund by taking the Pojok Village Government, Ngantru District, Tulungagung Regency, East Java. The data used are primary data obtained directly from the source by means of observation and structured interviews with Pojok Village Government Officials (Village Head, Head of Finance, Head of Development, and BPD). Secondary data obtained from third parties or literature, documentation, reference books, laws, and electronic media. The data analysis method used in this research is descriptive with a qualitative approach. The results show that the implementation of the Government Internal Control System in the management of the Village Fund and the implementation of village development has been carried out in accordance with applicable regulations, implemented with openness and accountability, and invites local village communities to participate in village development using the 2018 Village Fund.
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