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Journal : JOURNAL OF SCIENCE AND SOCIAL RESEARCH

AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA PADANG SANGGAR KECAMATAN TAMBANGAN KABUPATEN MANDAILING NATAL Yenni Zuraidah; Muhammad Arifin Nasution
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 5, No 3 (2022): October 2022
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v5i3.981

Abstract

Pengelolaan alokasi dana desa (ADD) di Desa Padang Sangggar Kecamatan Tambangan Kabupaten Mandailing Natal dijalankan sesuai dengan peraturan bupati mandailing Natal no 05 tahun 2019 tentang pengelolaan keuangan dana desa. Namun pada saat ini di dalam oenerapannya terdapat permasalahan di dalamnya seperti masyarakat yang kurang dilibatkan di dalm pengelolaan alokasi dana desa ini. Di dalam oenelitian ini menggunakan model akuntabilitas, di daalam model ini terdapat tiga variabelyaitu akuntabilitas proses, akuntabilitas kebijakan dan akuntabilitas program. Penelitian ini menggunakan metode deskriptip dengan pendekatan kualitatif. Dengan adanya peneljtian ini diharapkan a dapat memberikan perubahan pada pengelolaan alokasi dana desa di Desa Padang Sanggar.
AKUNTABILITAS PENGELOLAAN KEUANGAN DAERAH DI BADAN PENGELOLAHAN KEUANGAN DAN ASET DAERAH KOTA PADANGSIDIMPUAN Lukman Alwi Lubis; Muhammad Arifin Nasution
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 6, No 2 (2023): June 2023
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v6i2.1333

Abstract

The accountability of Padangsidimpuan city regional financial management in the Padangsidimpuan City Regional Financial and Asset Management Agency has several problems including weaknesses in the Internal Control System, non-compliance with statutory provisions, as well as problems, inefficiency, and ineffectiveness. 2019 is the fifth time that the City of Padangsidimpuan has received the title of Fair Opinion with Exceptions from the Supreme Audit Agency for North Sumatra Province. This study aims to analyze and describe the accountability of the city government, especially the City of Padangsidimpuan in managing regional finances. The method used in this study uses descriptive qualitative. Data collection techniques were carried out by interviewing and recording documents. The data that has been obtained is then analyzed qualitatively with the accountability theory approach proposed by Ellwood which is categorized to describe honesty and legal accountability, process accountability, program accountability, policy accountability. The results of the study show that in carrying out the duties and responsibilities of BPKAD employees guided by the duties and functions according to the Mayor's Regulation, the implementation of financial management activities is in accordance with the budget plan that has been made before, the Regional Revenue Policy and Expenditure Policy of the city of Padangsidimpuan are still unresolved, and the APBD preparation process, the time allotted in the procedure cannot be carried out according to the conditions in the field. The obstacle experienced by BPKD is the lack of Human Resources.