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All Journal Islamic Accounting and Finance Review
Ida Ariani
Universitas Islam Negeri Alauddin Makassar
Economics, Econometrics & Finance

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Journal : Islamic Accounting and Finance Review

 1 
AKUNTABILITAS PENGELOLAAN DANA DESA BERBASIS SYARIAH ENTERPRISE THEORY Ida Ariani; Lince Bulutoding; Namla Elfa Syariati
ISAFIR: Islamic Accounting and Finance Review Vol 3 No 1 (2022): ISAFIR Volume 3 No. 1 Juni 2022
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v3i1.29627

Abstract

The purpose of this study is to determine the condition of village fund management, and to examine accountability in the management of village funds based on sharia enterprise theory to realize good governance in Buntu Sarong Village. This research is a qualitative research with a phenomenological approach. The source of the data used is primary data obtained directly from informants through interview and observation methods, while secondary data is obtained from journals and books. -applicable rules. This is evidenced by the management of village funds starting with the village development planning meeting which involves community participation in the implementation of village activities. In addition, the Buntu Sarong Village government also instills spiritual values ​​in the management of village funds and realizes accountability vertically to Allah SWT, and horizontally to humans and nature in accordance with the principles of sharia enterprise theory.
Co-Authors Lince Bulutoding Namla Elfa Syariati