Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng
DOI:
https://doi.org/10.58784/rapi.192Keywords:
accountability of village funds, transparency of village funds, village revenue and expenditure budgetAbstract
Accountability can be interpreted as the embodiment of the duty of village government officials to be responsible for the management of village funds to achieve predetermined goals efficiently, effectively, and economically. The purpose of this research is to assess the accountability of Village Revenue and Expenditure Budget or APBDes in Pineleng Dua Indah Village and to assess the transparency of APBDes in Pineleng Dua Indah Village. This research was conducted in Pineleng Dua Indah Village, Pineleng District, Minahasa Regency using the descriptive analysis method, which is a type of data analysis used to describe, present, and summarise a set of data. The research found that the practice of village financial management in Pineleng Dua Indah Village shows good efforts to improve transparency, and accountability in the village's financial decision-making process.
Downloads
References
Dwiyanto, A., Partini., Ratminto., Wicaksono, B., Tamtiari, W., Kusumasari, B., & Nuh, M. (2015). Reformasi birokasi publik di Indonesia. Gadjah Mada University Press
Hasniati. (2016). Model akuntabilitas pengelolaan dana desa. Jurnal Analisis Kebijakan dan Pelayanan Publik. 2(1), 15-30. https://journal.unhas.ac.id/index.php/jakpp/article/view/1519.
Idham., Nadriana, L., & Sudewi. (2022). Memahami perencanaan pembangunan desa dan
pengelolaan keuangan desa berdasarkan Undang-Undang Desa. Audi Et Ap: Jurnal Penelitian Hukum, 1(1), 53-67. https://doi.org/10.24967/jaeap.v1i01.1501
Imbing, G. F., Tinangon, J. J., & Budiarso, N. S. (2024). Analisis perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018. Riset Akuntansi Dan Portofolio Investasi, 2(1), 16–26. https://doi.org/10.58784/rapi.73.
Khoirunisa, A. A., Arif, M., & Naution, J. (2024). Peran pengelolaan keuangan sebagai pertanggungjawaban dalam pembelanjaan dana desa sesuai standar akuntansi pemerintah di Desa Bah Jambi III Kecamatan Tanah Jawa Kabupaten Simalungun. ManBiz Journal of Management and Business, 3(1), 89-100. https://doi.org/10.47467/manbiz.v3i1.3973
Mardiasmo. (2018). Akuntansi sektor publik. Andi.
Mualifu., Guspul, A., & Hermawan. (2019). Pengaruh transparansi, kompetensi, sistem pengendalian internal, dan komitmen organisasi terhadap akuntabilitas pemerintah desa dalam mengelola alokasi dana desa (Studi empiris pada seluruh desa di Kecamatan Mrebet Kabupaten Purbalingga). Journal of Economic, Business and Engineering (JEBE), 1(1), 49-59. https://ojs.unsiq.ac.id/index.php/jebe/article/view/875.
Palupiningtyas, D., Sunaryadi, T., & Yulianto, H. (2021). Pengelolaan keuangan desa di Desa Jembrak Kecamatan Pabelan Kabupaten Semarang. Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 154 – 159. https://journal.stekom.ac.id/index.php/kompak/article/view/386.
Paselle, E. (2013). Perencanaan pembangunan pasrtisipatif: Studi tentang efektivitas
musrenbang Kec. Muara Badak Kab. Kutai Kartanegara. Jurnal Paradigma, 2(1), 10-
http://dx.doi.org/10.30872/jp.v2i1.339.
Rahmi, S. D., Morasa, J., & Tirayoh V. Z. (2023). Analisis efektivitas dan efisiensi laporan realisasi anggaran tahun 2018-2020 pada Kantor Wilayah Kementrian Agama Provinsi Sulawesi Utara. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi, 11(1), 292-300. https://ejournal.unsrat.ac.id/v3/index.php/emba/article/view/45645.
Sujarweni, V. W. (2015). Akuntansi desa: Panduan tata kelola keuangan desa. Pustaka Baru Press.
Shuha, K. (2018). Analisis pengelolaan dana desa (Studi kasus pada Desa-Desa Selingkungan Kecamatan Lubuk Alung Kabupaten Padang Pariaman). Jurnal Akuntansi, 6(2). 1-18. https://ejournal.unp.ac.id/students/index.php/akt/article/view/3787.
Tahir, A. (2020). Kebijakan publik & transparansi penyelenggaraan pemerintah daerah.
Alfa Beta.
Tipan, A., Saerang, D. P. E., & Lambey, R. (2016). Analisis perlakuan akuntansi aset tetap
pada Dinas Pekerjaan Umum (PU) Provinsi Sulawesi Utara. Jurnal Riset Akuntansi
Going Concern, 11(1), 57-65. https://doi.org/10.32400/gc.11.1.10558.2016
Triyono., Achyani, F., & Arfiansyah, M. (2019). The determinant accountability of village
funds management (Study in the villages in Wonogiri District). Riset Akuntansi dan
Keuangan Indonesia, 4(2). 118-139. 10.23917/reaksi.v4i2.8521
Wiguna, K.Y. & Dwilingga, E. (2020). Akuntabilitas pengelolaan keuangan desa. Jurnal
Akuntansi Dan Bisnis, 5(2). 167-179. https://doi.org/10.32502/jab.v5i2.2883
Yuliansyah. (2016). Akuntansi desa. Salemba Empat
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Avelina Setyadeo Frerivili Kawatu, Victorina Z Tirayoh, Christian Datu
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
