Accountability of Village Apparatus in Village Financial Management in Batuyang Village, Pringgabaya District, East Lombok Regency

Renayu Meilda Iskandar; Biana Adha Inapty; Isnawati Isnawati

doi:10.55927/fjas.v3i7.9683

Authors

Renayu Meilda Iskandar Universitas Mataram
Biana Adha Inapty Universitas Mataram
Isnawati Isnawati Universitas Mataram

DOI:

https://doi.org/10.55927/fjas.v3i7.9683

Keywords:

Accountability, Role of Village Official, Village Financial Management

Abstract

The aim of the research is to assess the level of accountability shown by village officials in Batuyang Village, Pringgabaya District, East Lombok Regency, especially in terms of financial management. This research uses a qualitative method with a descriptive approach, utilizing interviews and documentation as data collection techniques. Participants in this research consisted of various village officials, including the village head, village secretary, village treasurer, development department, and chairman of the BPD. The findings show that village officials in Batuyang Village have effectively fulfilled their responsibilities in ensuring accountability in financial management. This includes fulfilling their duties in the areas of planning, implementation, administration, reporting, accountability, supervision and guidance, in accordance with the requirements set out in Minister of Home Affairs Regulation No. 113 of 2014.

Downloads

Download data is not yet available.

References

Abdullah. (2018). Berbagai Metodologi Dalam Penelitian Pendidikan Dan Manajemen. Gunadarma Ilmu.

Arfiansyah. (2020). Journal of Islamic Finance and Accounting. 3(1).

Baihaqi, B., Asmawanti-S, D., & Putradana, M. R. (2023). The Village Financial Management Through Accountability, Transparency And Community Participation. Perspektif Akuntansi, 6(1), 15–36. https://doi.org/10.24246/persi.v6i1.p15-36

Bawono, I. R., Kinasih, A. D. M., & Rahayu, A. K. (2020). Factors Affecting Accountability of Village Fund Management through Implementation of the Village Financial System (SISKEUDES). Journal of Accounting and Investment, 21(3). https://doi.org/10.18196/jai.2103160

Hasanah, N. (2021). Peran Perangkat Desa Dalam Akuntabilitas pengelolaan Dana Desa (Studi Kasus Desa/Kelurahan Pinang Mancung Kecamatan Bajenis Kabupaten/Kota Tebing Tinggi Tahun 2018)”. (Nomor 1996).

Hutama, T. (2021). Peran Perangkat Desa Dalam Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Tlogosari Kecamatan Giritontro Kabupaten Wonogiri). 15(2), 1–23.

Iznillah. (2018). Analisis transparansi dan akuntabilitas pengelolaan keuangan desa di kecamatan bengkalis. Jurnal Akuntansi, 7(1), 29–41.

Junaidi, D., & Adnan, M. F. (2023). Transparency And Accountability Of Village Fund Management. Jurnal Ilmiah Ekotrans & Erudisi, 3(2), 1–11.

Manan, A. (2020). Analisis Penerapan Pedoman Asistensi Akuntansi Keuangan Desa Dalam Mewujudkan Akuntabilitas Dan Transparansi Dana Desa Dalam Perspektif Ekonomi Islam.

Mohammad, D. I. (2000). Akuntabilitas dan Good Governance. In Modul Sosialisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (AKIP). Lembaga Administrasi Negara.

Mustika, S., & Syahri, W. (2022). Financial Management Accountability In Allocation Of Village Funds ( Case Study In Village X ). Jurnal Kewarganegaraan, 6(3), 4852–4859.

Nainggolan, F. A. (2018). Peran Perangkat Desa dalam Akuntabilitas Pengelolaan Dana Desa Di Desa Ramunia Kecamatan Pantai Labu Kabupaten Deli Serdang. Jurnal Ekonomi Dan Bisnis, 4(2), 1–9.

Purba, S. (2020). Pengaruh Pemahaman Dan Peran Perangkat Desa Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Desa Di Kecamatan Pinangsori Kabupaten Tapanuli Tengah). Jurnal Akuntansi dan Keuangan Kontemporer (JAKK), 10–19. https://doi.org/10.30596/jakk.v3i1.5699