Akuntabilitas Pengelolaan Alokasi Dana Sistem Pertanian Terintegrasi (Studi Kasus Pada Simantri 433 Poktan Dania Laksmi Desa Senganan Kecamatan Penebel Kabupaten Tabanan) - I Putu Gede Arief Darmawan .; Anantawikrama Tungga Atmadja,SE,Ak.,M. .; Ni Luh Gede Erni Sulindawati, SE. Ak,M . (JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2017)
Abstrak Dalam rangka pembangunan sektor pertanian di Provinsi Bali, Pemerintah Provinsi Bali melaksanakan sistem pertanian terintegrasi yang selanjutnya dikenal dengan Simantri. Sistem Pertanian Terintegrasi sendiri merupakan suatu pola yang mengintegrasikan beberapa unit usaha dibidang pertanian yang dikelola secara terpadu, berorientasi ekologis sehingga diperoleh peningkatan nilai ekonomi, tingkat efisiensi dan produktifitas yang tinggi. Salah satu kelompok tani yang mendapat bantuan untuk dapat mengelola dana bantuan Simantri yaitu Poktan Dania Laksmi yang berlokasi di Desa Senganan Kecamatan Penebel Kabupaten Tabanan Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis akuntabilitas pengelolaan alokasi dana Simantri 433 Desa Senganan Kecamatan Penebel Kabupaten Tabanan Pelaksanaan penelitian ini menggunakan metode kualitatif yang menekankan pada persepsi dan perilaku manusia. Teknik analisis data yang digunakan yaitu: (1) reduksi data, (2) penyajian data, (3) penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa: (1) tahap perencanaan pengelolaan Alokasi Dana Simantri telah menerapkan prinsip partisipasi dan transparansi yang memenuhi asas akuntabilitas, (2) tahap pelaksanaan program Pengelolaan Alokasi Dana Simantri di desa Senganan telah menerapkan prinsip partisipasi dan transparansi yang membuktikan bahwa tahap pelaksanaan sudah mengandung asas akuntabilitas. (3) tahap pengawasan program Pengelolaan Alokasi Dana Simantri di desa Senganan sudah menerapkan prinsip transparansi yang membuktikan bahwa tahap pengawasan sudah mengandung asas akuntabilitas. (4) tahap pertanggungjawaban Pengelolaan Alokasi Dana Simantri di desa Senganan baik secara teknis maupun administrasi sudah baik dan mencerminkan asas akuntabilitas.Kata Kunci : Akuntabilitas, transparansi, partisipasi, Simantri Abstract In a program of developing agricultural sector in Bali, the government implemented a well-known integrated system of agriculture called “Simantri. This system was developed by integrating several units of agricultural business integrally, ecologically oriented in order to increase the economic value, efficiency, and productivity. One of the agriculture groups obtaining facility to manage the “Simantri” grants was an agriculture group “Dania Laksmi” located in Senganan village, Penebel sub-district, Tabanan. The study was conducted in order to describe and analyse the accountability of fund allocation management of Simantri 433 Senganan Village, Penebel subdistrict, Tabanan. This is a quantitative study by focusing human perception and behaviour. The data was analyzed by using the following steps, such as (1) data reduction, (2) data presentation, (3) drawing conclusion. The results of the study indicated that (1) on the stage of planning of Simantri fund allocation management in Senganan village, the group had implemented the principle of participation and transparency; which had already met the concept of accountability. (2) on the stage of implementing the program of Simantri fund allocation management in Senganan village, the group had implemented the principle of participation and transparency; which had already been appropriate with the concept of accountability. (3) on the stage of supervising the program of Simantri fund allocation management in Senganan village, the group had implemented the principle of transparency; which had already been appropriate with the concept of accountability. (4) on the stage of accountability of Simantri fund allocation management in Senganan village had been running well both technically as well as administratively, and had been reflecting the principle of accountability. keyword : Accountability, transparency, participation, Simantri