PERAN WHISTLEBLOWER DALAM PENGELOLAAN DANA DESA UPAYA MEWUJUDKAN GOOD VILLAGE GOVERNANCE - Nur Indah Sari; Jamaluddin Majid (Jurnal Ilmiah Akuntansi Peradaban, 2021)
Tujuan penelitian  untuk mengetahui  peran whistleblower  dalam pengelolaan dana desa dalam upaya mewujudkan good village governance. Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi yang didasarkan pada perspektif subjek penelitian. Sumber data penelitian yaitu data primer yang diperoleh langsung dari informan, sedangkan data sekunder diperoleh dari jurnal, buku dan dokumen. Hasil penelitian menunjukkan bahwa pengelolaan dana desa sudah transparansi sesuai dengan prinsip good village governance yang dibuktikan dengan adanya pemasangan baliho dan informasi realisasi penggunaan dana desa kepada masyarakat. Good village governance dapat terwujud apabila ada keterbukaan aparat desa serta peran whistleblower dalam  pengelolaan dana desa. Pengelolaan dana desa yang transparan serta keterlibatan masyarakat sebagai whistleblower dapat memperoleh kepercayaan dari masyarakat.Kata kunci : Whistleblower, Pengelolaan Dana Desa, Good Village Governance The purpose of the study was to determine the role of whistleblowers in managing village funds in an effort to realize good village governance. This research is a qualitative research with a phenomenological approach based on the perspective of the research subject. Sources of research data are primary data obtained directly from informants, while secondary data is obtained from journals, books and documents. The results showed that the management of village funds was transparent in accordance with the principles of good village governance as evidenced by the installation of billboards and information on the realization of the use of village funds to the community. Good village governance can be realized if there is openness of village officials and the role of whistleblowers in managing village funds. Transparent village fund management and community involvement as a whistleblower can gain the trust of the community.Keywords: Whistleblower, Village Fund Management, Good Village Governance