Jurnal Akuntansi dan Sistem Teknologi Informasi
Vol 15, No 4 (2019): Akuntansi dan Sistem Teknologi Informasi

AKUNTABILITAS, TRANSPARANSI DAN PERAN PERANGKAT DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA JENALAS KECAMATAN GEMOLONG KABUPATEN SRAGEN

Kusumaningrum, Putri Dewi (Unknown)
Suharno, Suharno (Unknown)
Widarno, Bambang (Unknown)



Article Info

Publish Date
28 May 2020

Abstract

This study aims to find out how the application of accountability, transparency and the role of village officials in the management of the Village Development Budget (APBDes) in Jenalas Village. This accountability and transparency in general in the government of Jenalas Village, Gemolong District, Sragen Regency has gone well, although there are still some weaknesses that must be addressed. according to the results of the analysis based on the stages of Village Fund management, namely at the stage of implementation, the implementation of rural infrastructure development activities, namely the construction of the cast road has been running as expected because the implementers of this development activity can be managed directly by the TeamImplementation of Activities formed by the Village Government.The sample in this study used 81 respondents from members of the Jenalas village community institution that were taken using the Purposive Sampling method. The results of the study identified that accountability, transparency and the role of village officials had a significant positive effect on the management of village income and expenditure budgets in Jenalas Village

Copyrights © 2019






Journal Info

Abbrev

Akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Accounting, Corporate Governance, Tax Auditing Accounting, Accounting Information Systems, Accounting Theory and Practice, Auditing Behavioral Accounting, Corporate Finance Cost Accounting, Financial Institutions and Markets, Financial Services, Fiscal Policy, Government and Non-Profit Accounting, ...