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Journal : Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan

Transparansi dan Akuntabiltas Pengelolaan Alokasi Dana Desa dengan Budaya Tunjuk Ajar Melayu di Desa Bukit Batu Kecamatan Bukit Batu Bengkalis Desi Rusfiani; Ria Nelly Sari; Yesi Mutia Basri
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 3, No. 2, Desember 2022
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (355.548 KB) | DOI: 10.35314/iakp.v3i2.2902

Abstract

Village Funds provided by the Central Government are a form of state attention to advancing the economy In rural areas. In managing village funds, it is demanded that there be an aspect of good governance wherein the management of village funds at each stage, namely planning, implementation, administration, reporting and accountability needs to be implemented in transparency and accountability.This study aims to analyze qualitative data using ethnographic methods through the role of Tunjuk Ajar Melayu culture in increasing transparency and accountability in the management of village fund allocations in Bukit Batu Village, Bukit Batu District, Bengkalis Regency with eight (8) informants, namely the village head, village treasurer , village secretaries, village head, chairman of the Bukit Batu village BPD as the main informant who understands village fund allocations as well as village community leaders, village religious leaders, and LAM figures who understand the Malay Demonstration Culture in Bukit Batu village. Data collection was carried out through observation and interviews.The results of the study show that Village Fund Management is up to standard and applies the principles of Transparency and Accountability. The form of Transparency is through the installation of billboards and activity information boards as well as Accountability as outlined in the form of accountability for budget use. Cultural values have been applied by village officials to avoid fraudulent behavior in managing Allocations Village Fund. With the Malay Teaching and Learning Culture which contains Islamic and customary values based on sharak and the book of Allah which is in the identity of the Malay people, this is a guide for the village community in Bukit Batu in carrying out all actions and activities including in the implementation of transparency and accountability in the management of ADD.Transparency and accountability related to honesty and responsibility, this is the same as what is contained in the Malay Teaching and Learning culture which contains the values of shidiq' (honesty), Amanah' (trustworthiness), tabligh (smart and energetic in acting) and fathonah in being accountable for an action.Keywords: Transparency , Accountability, Culture, Malay  Teaching and Learning, Village Fund Allocation Management
Co-Authors Abd. Rasyid Syamsuri Abdul Rasyid Aidha, Nurul Al Azhar A Al Azhar L Al Azhar L Al Azhar L Al Azhar L ' Al Azhar L. Al-azhar A Alfiati Silfi Alfiati Silfi Anak Agung Gede Sugianthara Andreas Angraeni, Rani Annisa Annisa Annisa Annisa Annisa Erselina Annisa, Yosy Ariesty Ariesty Arifin, Kasman Aura Pratadina Ayu Rahayu Azwir Nasir Benny Helmi Caesar Arif Budiman Caylina, Elgi Chairia Claudya Shelviana Angelina Dede Kurniawan Dede Kurniawan Desi Rusfiani Desmita Desmita Devi Safitri Devi, Safitri Dhani Yudhi Rivelino, Dhani Yudhi Diana Haira DIANI MARDISAR Dina Afrina Edfan Darlis Edgar Octoyuda Eka Hariyani Elsi Arianti Epi Yani Fakhria Ahmad Tawang Febriati Rusyda D. Sagala Gita Mustika Gusnardi ' ' Haira, Diana Halfi Nurhakiki Hariadi Hariadi Hariadi Hariadi Hayati, Restu Helmi, Benny Heni Pujiastuti Herda Nengsy Hidayat, Zullaika Hilfa Mora Marito Nst Irma Febrianti, Irma Isfani, Yulia Jannah, Nurriya Miftachul Junita, Dewi Kamaliah Kamaliah, Kamaliah Ketut Tirtayasa Kurnia Pipin Lestari, Fitra Lila Anggraini M. Azmi Insan Cemerlang M. Rasuli M. Rasuli Mai Siska Meilda Wiguna Melly Novia Abdillah Meri, Handayani Muhammad Fahdi, Muhammad Nasrizal, Nasrizal Nila Ramadhani Nila Ramadhani, Nila Ningrum, Indah Sawitri Nirmayana Nirmayana Nopeanti, Ika Luly Novita Indrawati Novita Indrawati Nurainun Nurainun Oktari, Yona Oktari, Yona Peace Kanne Natalia Pipin Kurnia Poppy Nurmayanti Pratama, Dimas Adytia Putri Meliya Annisa Putri, Hidayatna Putri, Hidayatna Qiyah, Barotitta Ramadahniel Islami Restu Agusti Reza Mardi Putra Rheny Afriana Hanif Rheny Afriana, Rheny Rhia Dwiningsih Ria Safitri ' Ricardo, Ricardo Riska Natariasari Rita Anugerah Rizke Wiliyanti Rizkie Wili Yanti Rudi Panca Putra Panggabean Ruhul Fitrios Safitri Devi Sania, Utami Juni Sapitri, Ade Desma Sa’diah, Naila Sembiring, Rinawati Seprizal - Shelly Viviany Siagian, Hendra Sakti Putra Sintia Maramis Sri Rahayu Lestari Suhadi, Jhon Supriono Supriono ' Susilatri Susilatri Susilatri Susilatri, Susilatri Syahnasthalia Syahnasthalia Syarifah Dalila Rahmani Djamalilleil Tobi Arfan Tri Rosmarini Ulfa Afifah Ulfa Afifah, Ulfa Utami Juni Sania Vince Ratnawati Virgiana Ningsih Walmi Sholihat WATI, VINCE RATNA Wulandari Wulandari Wulandari Yanti, Rizkie Wili Yanti, Rizkie Wili Yelfa Fauziyyah Yesi Mutia Basri Yesi Mutia Basri Yona Oktari Yulia Isfani Zulbahridar Zulbahridar Zulkarnain Zulkarnain