Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 7 No. 3 (2025): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Menilai transparansi dan akuntabilitas pengelolaan keuangan desa: Pembelajaran pada Pemerintah Desa Bangunjiwo

Wulaningrum, Puspita Dewi (Unknown)
Baktiani, Dina (Unknown)



Article Info

Publish Date
06 Mar 2025

Abstract

This study aims to evaluate the level of transparency and accountability used in the financial management of Bangunjiwo Village Government. Data were collected through documentation and interview techniques. Qualitative descriptive analysis and case studies are two approaches used in this study. Regulation of the Minister of Home Affairs (Permendagri) 2014 Number 113 is an in-depth analysis tool in this study. This Permendagri assesses village financial management procedures and Government Accounting Standards (SAP). SAP is used to analyze the implementation of Bangunjiwo village government financial reports. The results of the study indicate that the Regulation of the Minister of Home Affairs No. 113 of 2014 is almost fully implemented. In addition, notes on financial reports and village balance sheets are not available in the village financial report, indicating that the Bangunjiwo Village Government has not fully implemented Government Accounting Standards. However, good coordination from village officials, initiatives in building teamwork, and supervision from related agencies and the community have helped encourage more transparent and accountable financial management.

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...