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Journal : SOLUSI

PENGELOLAAN ALOKASI DANA DESA: AKUNTABILITAS DAN TRANSPARANSI (STUDI KASUS PADA DESA GINGGANGTANI, KECAMATAN GUBUG, KABUPATEN GROBOGAN) Rokhati, Ana; Saifudin, Saifudin; Triyani, Dian
Solusi Vol. 18 No. 1 (2020): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v18i1.2100

Abstract

Akuntansi pemerintahan memiliki tiga tujuan pokok, yaitu pertanggungjawaban, manajerial, dan pengawasan. Pertanggungjawaban yang dilakukan pemerintah merupakan perwujudan dari penyediaan informasi mengenai setiap tindakan atau kegiatan dan pengelolaan keuangan yang dilakukan pemerintah selama satu periode. Alokasi Dana Desa merupakan salah satu bentuk pertanggungjawaban pemerintah untuk meningkatkan pembangungan di tingkat pedesaan. Alokasi Dana Desa berasal dari pendapatan Transfer yang bersumber dari bagian dana perimbangan keuangan pusat dan daerah yang diterima oleh kabupaten/kota. Penelitian ini dilaksanakan di Desa Ginggangtani di Kecamatan Gubug Kabupaten Grobogan.Penelitian ini menggunakan metode kualitatif, dengan menggunakan triangulasi sumber data yaitu observasi, wawancara dan dokumentasi. Tujuan dari penelitian ini yaitu untuk mengukur akuntabilitas dan transparansi pengelolaan alokasi dana desa di Desa Ginggangtani. Hasil deskripsi didapat melalui pengukuran dengan membandingkan undang-undang Permendagri 113 tahun 2014 dengan kegiatan lapangan yang sesungguhnya.Hasil penelitian berdasarkan Permendagri 113 tahun 2014 menunjukkan bahwa secara garis besar pengelolaan alokasi dana desa di Desa Ginggangtani belum transparan dan akuntabel pada tahapan perencanaan, pelaksanaan, pertanggungjawaban dan pengawasannya. Karena kurangnya antusiasme masyarakat desa untuk berpartisipasi dalam mengawasi pengelolaan alokasi dana desa, serta kurangnya pengetahuan tentang akuntansi pemerintah oleh sumber daya manusia yang berperan sebagai pengelola.Kata kunci : Alokasi Dana Desa (ADD), Akuntabilitas, Transparansi
Fraud Disclosure: A Systematic Literature Review Approach Putri, Novia Septiana; Saifudin, Saifudin; Trilestari, Rr.Dian Indriana
Solusi Vol. 22 No. 3 (2024): July
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v22i3.7810

Abstract

Financial fraud is an issue of increasing concern in various sectors, especially in the context of companies and financial institutions. This article aims to explore the published literature on fraud disclosure. Using a systematic literature review approach, this article aims to identify, assess, and synthesize previous research results related to this topic. The systematic literature review approach allows researchers to follow a structured procedure in searching, selecting, and analyzing relevant literature. This process includes searching major academic databases, using specific keywords, and applying strict inclusion and exclusion criteria. The result of this process is a collection of the most relevant and high-quality studies that provide deep insights into the topic of fraud disclosure. This article identifies several key themes in the literature on fraud disclosure. First, there are various methods and techniques used to detect and report fraud, including Forensic Audit; Audit Investigation; Auditor Competence. Second, the article highlights the importance of transparency and responsibility in the fraud disclosure process, as well as the role of regulators and oversight bodies in overseeing this practice. Third, factors such as Forensic Auditing; Investigative Auditing; Auditor Competence also influence the extent to which and how fraud is disclosed. In addition, this article identifies some of the challenges faced in research on fraud disclosure, including data limitations, difficulties in measuring the effectiveness of various disclosure methods, and variability in applicable regulations. The conclusion of this review emphasizes the need for further research to develop a more comprehensive and effective framework for addressing fraud, as well as the importance of collaboration between academics, practitioners, and regulators to improve fraud disclosure practices.
Co-Authors A. Gani, A. Abdul Fadlil Abdurrohman Kasdi Abu Rokhmad Achmad Fuad, Erika Adila, Arina Hukmu Afif Noor Agam, Beryaldi Agung Nugroho Setiawan Agustina, Sitha Elvia Ahmad Jaenudin Aisa Rurkinantia Akbarizqi, Dheannisa Firdha Aldha Williyan Alfian, Muhammad Yusri Ali Maskur Anantama, Herlang Andi Salamah Andi Warisno Andri Nirwana AN Aprih Widayanto Apriliani, Fani Arafat, Mohammad Tajuddin Arifana Nur Kholiq, Arifana Nur Astuti, Yeni Dwi Atria, Mega Ayuningsih, Ayuningsih Azizatussoliha, Azizatussoliha Azmi, Shofi Arba'atu Badrus Zaman Bagiyo Condro Purnomo Briliyan Ernawati Budi Waluyo Burhanudin, Ade Corie Mei Hellyana Dedi Setiawan DERICK YUNANDA, DERICK Dhian Pratiwi, Novita Dian Triyani Didin Saepuddin, Didin Doni Uji Widiatmoko, Syaikhu Rozi And Dyah Kusumawati Eni Rosnija Fadlilah, Nuzu Imam Fitria, Dessy Gandhi, Wingghayarie Patra Gazali Rahman, Gazali H P, Agustin Hanavi, Muhammad Ilham Hartiningsih, Sepia Hesti Hesti Ilham Habibi, Ilham Indra Mahyudi Indriyanti, Lia Jamaludin Ghafur, Jamaludin Jannah, Marichatul Jihad, Fathul Julianto, Fajar Khasanah, Fitrohtul Ligery, Finny Luhur Wicaksono Lunaraisah, Lunaraisah M. Syarif Malikhah, Wafiyatul MARIA BINTANG Maruf Maruf, Maruf Maryanto - Meisaroh, Putri Mispani, Mispani Mogi, Gabriela Muarif, Ahmad Dalhar Mubtiati, Miatul Alfi Mufti, Mohammad Muhajir Muhajir, Muhajir Muhajir, M. Ali Muhammail, Muhammail Muhtadi Muhtadi Muji Setiyo Mulyadin, Mulyadin Murtafiah, Nurul Hidayati Muslimin Muslimin Mustafa, Muhamad Apep Mustahal, M. Mustika, Nindya Naufal Ishartono Nazar Nurdin Neni Triana, Neni Nisa', Khoirotin Noto Widodo Nursobah, Achmad Nuzul Imam Fadlilah Paiman Paiman Pertiwi, Imanda Firmantyas Putri Prasetya, Atika Indah Rahadyanti Prasetyo, Aries Heru Prasetyo, Bagas Arif Prihastuti, Emi Pristi, Anisa Nur Pujiastuti, Eka Purwanto, Wawan Puspita, Rosana Eri Putri, Novia Septiana Putrika, Afiatry Qurotul Uyun Rachman, Dzikri Fatur Rahmandika, Ghifari Risalief, Arbhat Rizani, Dwi Ahmad Rizki Amalia Rohmad, M. Ali Rohmah, Naelul Rokhati, Ana Rosalinda, Monika Saepudin, Didin Safrudin, Ryan Saifudin Salam, Galih Abdu Sayed Akhyar Septian, Bambang Setyaningrum, Dwi Shofyana, Nurul Fauziati Siti Patimah Su, Jerry Chih Tsong Sudarmaji, Waluyo Sunandar Sunandar Sunanto Sunanto Surachman, Tisna Suseno, Gilang Sutama Sutoyo Sutoyo Suwignyo Widagdo Trilestari, Rr.Dian Indriana Widiyanto, Hari Winasa, Aprila Gusti Ximenes, Mateus Yanti Sri Rejeki Yayat Suharyat Yuline, Yuline