AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA RAPA LAOK KECAMATAN OMBEN KABUPATEN SAMPANG

Rika Syahadatina

Abstract


This study aims to find out the Planning, Implementation, and Accountability of Village Fund Allocation. Accountability is the obligation to convey accountability or to answer and explain the performance and actions of a person / legal body / collective leadership of an organization to a party entitled or authorized to request information or accountability. Village Fund Allocation is a government-provided financial budget to the village, Derived from the Tax Sharing as well as the Central and Regional Budgets Funds received by the district. Accounting governance has three main objectives, namely accountability, managerial, and supervision. Accountability by the government is a manifestation of the provision of information about any actions or activities and financial management carried out by the government during a period. The implementation of good governance is the main prerequisite for realizing the aspirations of the people in achieving the goals of the nation and state. The research method in this thesis used qualitative descriptive data analysis technique with the transformation of research data in tabulation form. The result of this research shows that the planning and implementation accountability system has applied the principle of transparency and accountability. While the accountability of Village Fund Allocation  both technically and administratively is good, but must still get or given guidance from sub-districtgovernment


Keywords


Planning, Implementation, Accountability, Village Fund Allocation

Full Text:

PDF

References


Indra.Bastian . 2006 . Akuntansi Sektor Publik. Jakarta: Erlangga.

Nur. Indriantoro dan Bambang.Supomo. 2009. Metedorologi Penelitian Bisnis Untuk Akuntansi .dan Manajemen .Yogyakarta : BPFE Yogyakarta

Pemerintah Kabupaten Sampang.2015.Kecamatan Omben Dalam Angka.Sampang

Peraturan Menteri Dalam Negeri Republik IndonesiaNomor 37 Tahun 2007 tentang Pedoman Pengelelolaan Keuangan Desa.

Peraturan Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintah Daerah.

Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa.

Peraturan Presiden Republik Indonesia Nomor 7 Tahun 1999 tentang Sistem Akuntabilitas Kinerja Instansi Pemerintah.

Peraturan Bupati Sampang No.22 Tahun 2015 tentang Pengelolaan Keuangan Desa.

Pemerintah Desa Rapa Laok.2015.Profil Desa Rapa laok.Omben.Sampang

Subroto, Agus. 2009. Akuntabilitas Pengelolaan Alokasi Dana Desa (Studi

Kasus Pengelolaan Alokasi dana Desa Di Desa – Desa Dalam Wilayah

Kecamatan Tlogomulyo Kabupaten Temanggung Tahun 2008). Dippublikasikan. Tesis.

Syachbrani, Warka. 2012. Akuntansi dan Akuntabilitas Pemerintah Desa. Tugas Akhir Mata Kuliah. Program Magister sains Akuntansi. Fakultas Ekonomika dan Bisnis. Yogyakarta: Universitas Gajah Mada.

Thomas. 2013. Pengelolaan Alokasi Dana Desa dalam Upaya Meningkatkan

Pembangunan di Desa Sebawang Kecamatan Sesayap Kabupaten Tana Tidung. Dipublikasikan. ‘. Program S1 Pemerintah Integratif. Fakultas Ilmu Sosial dan Ilmu Politik. Universitas Mulawarman.

Tim Pelaksana ADD.2015.Laporan Hasil Musrengbangcam.Kecamatan Omben.Sampang

Tim Pelaksana Kegiatan ADD.2015.Laporan Realisasi ADD.Desa Rapa Laok.Kecamatan Omben.Sampang

Undang-Undang Republik Indonesia Nomor 06 Tahun 2014 tentang Desa.

Usman, Husaini dan Purnomo, Setiady. 2009. Metodologi Penelitian Sosial. Jakarta: Bumi Aksara.




DOI: http://dx.doi.org/10.53712/aktiva.v2i1.150

Refbacks

  • There are currently no refbacks.


Indexing: 

 

 

    

 Member Of:

 

Reference Manager:

  

Published by Prodi Akuntansi Fakultas Ekonomi Universitas Madura
Jl. Raya Panglegur Km 3,5 Pamekasan
Phone: (0324) 322231

website: http://ejournal.unira.ac.id/index.php/jurnal_aktiva/index

Email: jaa.unira@gmail.com

AKTIVA by Universitas Madura is licensed under a Creative Commons Attribution 4.0 International License.