Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Vol 4 No 1 (2025): Januari

AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM MENINGKATKAN KUALITAS PELAYANAN PUBLIK

Rizky Abrellian, Jevando (Unknown)
Handayani, Nur (Unknown)



Article Info

Publish Date
26 Jan 2026

Abstract

This research was conducted at Desa Kletek, located at Jalan Panglima Sudirman No. 01, Menyanggong, Kletek, Kecamatan Taman, Sidoarjo, East Java. It aimed to determine the effect of management accountability of village finances in increasing the public service quality at Desa Kletek. Good finance management accountability was expected to improve public service quality and be suited to public needs. The management accountability of village finances could be measured by using some principles: namely (1) Planning, (2) Implementing, (3) Managing, (4) Reporting, and (5) Accountability. Moreover, the research was descriptive- qualitative. The instruments in the data collection technique were interviews, documentation, and observations used to gain information. The result showed that management accountability of village finances at Desa Kletek which included planning, implementing, managing, reporting, and accountability had suited Permendagri No. 20, 2018, and fulfilled public needs. Furthermore, Desa Kletek needed to focus on some strategies to improve management accountability of village finance. They were improving transparency, empowering village apparatus capacity, utilizing local resources, encouraging public participation, and preventing corruption.

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Journal Info

Abbrev

jiaku

Publisher

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) is published by the Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya which was first published in April 2022. JIAKu published four times a year, in January, April, July and October. Articles published in JIAKu can be in the form of research ...