cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Novi Swandari Budiarso
Contact Email
pembina@ywnr.org
Phone
+6281340072279
Journal Mail Official
rapi.journal@gmail.com
Editorial Address
Jl. Pulau Kalimantan no.28, Kleak, Kec. Malalayang, Manado, Sulawesi Utara, 95115 Indonesia
Location
Kota manado,
Sulawesi utara
INDONESIA
Riset Akuntansi dan Portofolio Investasi
Published by Yayasan Widyantara Nawasena Raharja
ISSN : 29882168     EISSN : 29882176     DOI : https://doi.org/10.58784/rapi
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Riset Akuntansi dan Portofolio Investasi is a double peer-reviewed journal published by the Yayasan Widyantara Nawasena Raharja. Riset Akuntansi dan Portofolio Investasi will publish the articles bi-annually. The article submitted to Riset Akuntansi dan Portofolio Investasi is written in Indonesian and it is not under consideration or published by other publishers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 1 Documents
 1 
Search results for , issue "Vol. 4 No. 1 (2026)" : 1 Documents clear
Akuntabilitas dan transparansi pengelolaan keuangan desa pada Desa Komus Ii Timur Kabupaten Bolaang Mongondow Utara Einar, Einar; Gamaliel, Hendrik; Kapojos, Peter M.
Riset Akuntansi dan Portofolio Investasi Vol. 4 No. 1 (2026)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/rapi.428

Abstract

Effective village financial management is fundamental to strengthening good governance at the local level. This study investigates the implementation of accountability and transparency in village financial management at Komus II Timur Village, North Bolaang Mongondow Regency, Indonesia. Employing a qualitative case study approach, data were collected through interviews, observations, and document analysis involving village officials, the Village Consultative Body, and community representatives. The findings reveal that accountability and transparency have been largely institutionalized across the planning, implementation, administration, reporting, and accountability stages, particularly through participatory decision-making, orderly financial administration, timely reporting, and public access to financial information. However, capacity constraints and uneven regulatory understanding among village officials remain notable challenges. The study underscores the importance of continuous capacity building and strengthened oversight mechanisms to enhance accountable and transparent village financial governance.

Page 1 of 1 | Total Record : 1

 1 

Filter by Year

2026 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026) Vol. 3 No. 2 (2025) Vol. 3 No. 1 (2025) Vol. 2 No. 2 (2024) Vol. 2 No. 1 (2024) Vol. 1 No. 2 (2023) Vol. 1 No. 1 (2023)