Indonesian Accounting Literacy Journal
Vol 3 No 1 (2022): Indonesian Accounting Literacy Journal (November 2022)

Peran Kepala Desa Dalam Penguatan Transparansi dan Akuntabilitas Pengelolaan Dana Desa di Desa Sukarendah Kabupaten Lebak

Titin Sopiarti (Unknown)
Bambang Arianto (Sekolah Tinggi Ilmu Ekonomi Dwimulya)



Article Info

Publish Date
30 Nov 2022

Abstract

This study aims to elaborate on the role of the village head in strengthening transparency and public accountability in the management of village funds. Strengthening aspects of transparency and accountability can make village fund distribution right on target so that it can build and empower people in rural areas. Nevertheless, in the rural context many factors influence the strengthening of transparency and public accountability such as the leadership model of the village head and participatory oversight from the community. The role of the village head greatly influences the financial governance of village funds so that they are on target, transparent, accountable and participatory. This study used a descriptive qualitative method with in-depth interviews with government officials in Sukalower Village, Lebak Regency, Banten. This study found that the role of the village head in Sukadinding village, Lebak district, was not maximized because he was unable to maximize various channels to strengthen indicators of transparency and public accountability in managing village funds.

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Journal Info

Abbrev

ialj

Publisher

Subject

Description

The Indonesian Accounting Literacy Journal (e-ISSN: 2747-1918) encourages the application of articles reporting the results of accounting research both explaining and illustrating related research methodology. IALJ publishes three times a year in November, March and July for the broad area of ...