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All Journal ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Firsttantri Izza Aryanti
Politeknik Negeri Jember
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa Panggungrejo, Kecamatan Kepanjen, Kabupaten Malang Firsttantri Izza Aryanti; Dessy Putri Andini
Jurnal Akuntansi Terapan dan Bisnis Vol 1 No 1 (2021): July
Publisher : Politeknik Negeri Jember

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Abstract

This study aims to measure the application of the principle of accountability carried out by the Panggungrejo Village Government, Kepanjen District, Malang Regency in the management of Village Fund Allocation. This study used qualitative methods with data collection techniques used in the form of open interviews which were then followed by data validity testing using triangulation techniques. The results showed that all stages of Village Fund Allocation management carried out by the Panggungrejo Village Government had implemented the principle of accountability although there were obstacles experienced at the implementation stage, the cause of which was the delay in disbursing funds from the Malang Regency Government. Even so, the Panggungrejo Village Government has succeeded in implementing all indicators of conformity according to Peraturan Bupati Malang Nomor 35 Tahun 2017 at each stage. Keywords: Accountability, Village Fund Allocation, Village Government.
Co-Authors Dessy Putri Andini