ACCOUNTABILITY AND TRANSPARENCY OF VILLAGE FUND ALLOCATION (ADD) MANAGEMENT IN SEMBORO VILLAGE, SEMBORO DISTRICT, JEMBER REGENCY

Penulis

  • alivia dewi sandra Universitas Muhammadiyah Jember
  • Norita Citra Yuliarti
  • Ibna Kamelia Fiel Afroh

DOI:

https://doi.org/10.30736/jpensi.v7i3.1167

Kata Kunci:

Accountability, Transparency, Village Fund Allocation

Abstrak

This research was conducted to determine the extent of transparency and accountability in the management of Village Fund Allocations at the planning, implementation, and administration, reporting, and accountability stages in accordance with Jember Regent Regulation No. 38 Year 2021. This study uses a qualitative method. The sampling technique was carried out using primary data and secondary data, data collection techniques were carried out using documentation and interviews. The results showed that the management of the Village Fund Allocation in Semboro Village was good and in accordance with the Regent's Regulation No.38 of 2021. The effectiveness and efficiency of the management of the Village Fund Allocation in Semboro Village was appropriate.

Referensi

Adrianto, N. (2007). Transparansi Dan Akutanbiitas Public Melalui E-Gonerment. Malang: Bayumedia Publising.

Agoes, S. dan A. (2009). In Etika Bisnis dan Profesi. Jakarta: Salemba Empat.

Amalia, Z., Malikah, A., & Mahsuni, A. W. (2020). Transparansi Dan Akuntabilitas Pengelolaan Dana Desa Yang Sesuai Dengan Pelaporan Akuntansi Sektor Publik (Studi Kasus Di Desa Se-Kecamatan Pakis Kabupaten Malang). Jurnal Ilmiah Riset Akuntansi, 9(08).

Andi., M. (2002). Akuntansi Sektor Publik. Yogyakarta: Andi.

Aprisiami, P. (2012). Penerapan Otonomi Desa Dalam Menguatkan Akuntabilitas Pemerintah Desa Dan Pemberdayaan Masyarakat Di Desa Aglik, Kecamatan Grabag, Kabupaten Puwerjo. S1. Thesis.

Kumalasari, D., & Riharjo, I. B. (2016). Transparansi dan Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa Ikhsan Budi Riharjo Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu Dan Riset Akuntansi, 5(11), 1–15.

Mahsun. (2015). Mahsun. (2015). Akuntansi Sektor Publik. BPFE. Yogyakarta.

Mardiasmo. (2009). Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta. Andi.

Menteri Dalam Negeri Republik Indonesia. (2014). Peraturan Menteri Dalam Negeri No. 114 Tahun 2014. Menteri Dalam Negeri Republik Indonesia,72(10),1–13.

Peraturan Bupati Jember Nomor 38 Tahun 2021.

Undang-Undang RI No. 6 Tahun Tentang Desa 2014.

Diterbitkan

2022-11-14