JURNAL AKUNTANSI DAN BISNIS
Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis

ANALISIS IMPLEMENTASI PRINSIP AKUNTABILITAS DALAM PENGELOLAAN DANA DESA (STUDI DI KECAMATAN SIDOMULYO, KABUPATEN LAMPUNG SELATAN)

Yudastio (Unknown)



Article Info

Publish Date
27 Oct 2025

Abstract

This study aims to analyze the implementation of the principles of accountability, transparency, and community participation in the management of Village Funds in Sidomulyo Subdistrict, South Lampung Regency. The background of this study is the importance of applying good governance principles to village financial management so that Village Funds truly benefit community welfare. The research employed a mixed-methods approach with an embedded concurrent strategy, in which quantitative data were obtained through questionnaires and qualitative data were collected through semi-structured interviews with the same respondents. The findings indicate that the implementation of accountability and transparency principles has been reasonably good at the planning and administrative stages, although delays in reporting and limited public access to information are still observed. Meanwhile, community participation has begun to manifest in the planning and implementation stages but remains low at the monitoring and evaluation stages. These findings emphasize the need to improve the capacity of village officials, strengthen socialization mechanisms, and develop more inclusive communication strategies to ensure the optimal implementation of accountability, transparency, and community participation principles

Copyrights © 2025






Journal Info

Abbrev

AKUNTANSI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis adalah jurnal peer-review yang diterbitkan dua kali dalam setahun (Juni dan November) oleh LPPM Politeknik Pratama Kendal. Jurnal Akuntansi dan bisnis dimaksudkan sebagai jurnal untuk menerbitkan artikel yang melaporkan hasil penelitian dalam berbagai topik termasuk, ...