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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Ekono Insentif Competitive Jurnal Akuntansi dan Keuangan JIMEK : Jurnal Ilmiah Mahasiswa Ekonomi Jurnal Proaksi Syntax Idea JAZ: Jurnal Akuntansi Unihaz Jurnal Riset Akuntansi Politala OPTIMA Jurnal Syntax Transformation Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Muhasabatuna: Jurnal Akuntansi Syariah Akuntansi'45 Husnayain Business Review JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Journal of Economics and Social Sciences SEMNASTERA (Seminar Nasional Teknologi dan Riset Terapan) Innovative: Journal Of Social Science Research JAKADARA: JURNAL EKONOMIKA, BISNIS, DAN HUMANIORA Journal of Management, Economic, and Accounting Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen
Idang Nurodin
Universitas Muhamadiyah Sukabumi
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Journal : Jati: Jurnal Akuntansi Terapan Indonesia

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Penerapan Prinsip Akuntabilitas dan Transparansi Dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa Anggriani, Nani; Iskandar, Deni; Nurodin, Idang
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 2, No 2: October 2019
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

This research was aimed to find out : 1) Application of Accountability Principles in Management of Income and Village Budget. 2) Application of Transparenci Principles in Management of Income and Village Budget. 3) Supporting and Inhibiting Factors in applying the principles of Accountability and Transparency in the Management of income and Village Budgets.The variabel of this reasech was consisted of Accountability, Tranparency as independent varable and management of income and Village badgets as dependent variable. The research methode used is qualitative method with descriptive approach. This research was conducted using observation and interview techniques with the parties involved in managing the income and Village Budget. The results of the description can be seen from the comparison of Minister of Home Affairs Regulation No. 113 of 2014 with the results of realization in the field.Management of the income and Village Budget from the Planning, Implementation, Administration, Reporting and Accountability phases is broadly in accordance with the Minister of Home Affairs Regulation No. 113 of 2014 concerning Financial Management, although there are several things in Planning, Implementation, Administration, Reporting and Accountability still not suitable because human resources are less supportive
Penerapan Prinsip Akuntabilitas dan Transparansi Dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa Nani Anggriani; Deni Iskandar; Idang Nurodin
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 2, No 2: October 2019
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.020219

Abstract

Penelitian ini bertujuan untuk mengetahui: 1) Penerapan Prinsip Akuntabilitas dalam Pengelolaan Pendapatan dan Anggaran Desa. 2) Penerapan Prinsip-prinsip Transparensi dalam Pengelolaan Pendapatan dan Anggaran Desa. 3) Faktor Pendukung dan Penghambat dalam menerapkan prinsip-prinsip Akuntabilitas dan Transparansi dalam Pengelolaan pendapatan dan Anggaran Desa. Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan deskrip-tif. Penelitian ini dilakukan dengan menggunakan teknik observasi dan wawancara dengan pihak-pihak yang terlibat dalam mengelola pendapatan dan Anggaran Desa. Hasil uraian tersebut dapat dilihat dari perbandingan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 dengan hasil realisasi di lapangan. Pengelolaan penda patan dan Anggaran Desa dari tahap Perencanaan, Implementasi, Administrasi, Pelaporan dan Akuntabilitas secara luas sesuai dengan Peraturan Menteri Dalam Negeri No. 113 tahun 2014 tentang Manajemen Keuangan, walaupun ada beberapa hal dalam Perencanaan, Implementasi, Administrasi, Pelaporan dan Akuntabilitas masih belum sesuai karen sumber daya manusia kurang mendukung.
Co-Authors Acep Suherman Aizah Rahayu Akbar, Ananta Sidik Alhidayatullah Alya Aprilianti Andri Indrawan Anggriani, Nani Artiamara, Mutia Barokah, Nur cahyana, Febi Nugraha sifa Cica Septia Ningsih Dede Sulaeman Deni Iskandar Deni Iskandar Desi Permatasari Devi Endahsari DWI SURYANTO Elsa Regita Cahyani Evi Martaseli Fiqiyah, Nur Mahda Fitri Damayanti Fitria Nurhidayah Tunazzah Gatot Wahyu Nugroho Hendra Tanjung Herny Nurhayati Iskandar Z, Deni Madani Muhammad Ibrahim Martaseli, ev Maulida, Silvia Mayang Lestari Meta Meilani Milda Maulida Muhamad Abduh Muhamad Hisab Mumu Mohamad Fadjar Nani Anggriani Nasywa, Salwa Aftar Nur Noviana, Tarissa Pitri Pergiwa Pratama, Ramli Pujianti, Vinni Qudus, Dawam Harits Ruhul Reni Sulastri Ridiana Febrianto Ridwan, Rizki Fadhillah Rizwan Nurdiansyah Rohayati, Sari Sagita Rahayu Silva Asflara Suci Rahmawati Sofian Sudarma, Ade Sulaeman Sulaeman Sulaeman Sulaeman Sulaeman sulaeman sulaeman Sulastri, Reni Susilawati, Pina Sutrisno Sutrisno Syifa Safira Alvina Tina Kartini Wijaya, Arip Prilian Windah Lestari