Vol. 2 No. 4 (2024): August
Open Access
Peer Reviewed

QUALITY OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KOTA BARU VILLAGE, NEGRI AGUNG DISTRICT, WAYKANAN REGENCY

Authors

Sindi Sintia , Khairudin

Downloads

Received: 2024-07-12
Accepted: 2024-08-29
Published: 2024-08-29

Abstract

The accountability of village fund management in Kota Baru has not complied with the provisions of Pamengeri No113 of 2014. This research aims to assess the level of accountability of financial management of Kota Baru Village, Negri Agung District, Waykanan Regency. The research method applied is qualitative, where direct interviews are conducted with the treasurer, secretary, and village head. The results of the research prove that the principle of accountability in village fund management has been implemented well, reflecting positive financial governance. In terms of planning, implementation, and accountability. It is hoped that the application of this accountability principle can be improved in the future through increasing understanding of the village apparatus by participating in socialization and also improving the quality of education.

Keywords:

Village Financial Management Accountability Waykanan

References

Aji, S. (2023). The role of village officials in accountability for village fund management in Maguan Village, Ngajum District, Malang Regency. Journal of Creative Economics and Entrepreneurship, 08(1), 26–37.

Alfasadun, Hardiningsih, P., Ratnasari, Sri Devi, &; Srimindarti, C. (2018). Transparency and Accountability of Village Fund Management. Proceedings, 2017, 684–691.

Andarsari, Rosita, P., Malang, Asia, STIE, D., Dura, J., &; Malang, Asia, STIE, D. (2018). Implementation of Financial Records in Small and Medium Enterprises (Study at Sanan Tempe Chip Industry Center in Malang City). Jibeka, 12, 59–64.

Asmwati, I., &; Basuki, P. (2019). Accountability of Village Financial Management. Accuracy : Journal of Accounting and Finance Studies, 2(1), 63–76. https://doi.org/10.29303/akurasi.v2i1.15

Astuti, P., Widayanti, R., &; Damayanti, R. (2021). Transparency and Accountability of Village Fund Management in Achieving Good Governance: A Case Study of Cepogo Village, Boyolali Regency. Journal of Maksipreneur: Management, Cooperatives, and Entrepreneurship, 10(2), 164. https://doi.org/10.30588/jmp.v10i2.628

Budiarto, D. S., Setyaningrum, A. D., &; Sari, R. P. (2020). Accountability of Village Fund Management and Antecedent Factors Influencing It. Ride: Journal of Economics, Management and Accounting, 23(2), 145–159. https://doi.org/10.35591/wahana.v23i2.240

Buleleng, K. (2020). Widya Amerta Journal of Management Fak. Economics, Vol. 7 No. 2 September 2020 32. 7(2), 32–56.

Estrilia, D., Wijayanti, I., &; Hidayah, N. (2023). The Effect of Clarity of Budget Targets, Application of Accounting Systems and Apparatus Competence on Accountability of Village Financial Management. BPJP) Indonesian College of Economics Jakarta, 20(01), 1–11. https://doi.org/10.36406/jam.v20i01.681

Farida, V., Teak, A. W., &; Harventy, R. (2018). Analysis of Accountability of Village Fund Allocation Management (ADD) in Candipuro, Lumajang Regency. Angewandte Chemie International Edition, 6(11), 951–952., 82–95.

Febri Arifiyanto, D., &; Kurrohman, T. (2014). Accountability for Village Fund Allocation Management in Jember Regency. Journal of Accounting and Finance Research, 2(3), 473. https://doi.org/10.17509/jrak.v2i3.6598

Gibran, K., Jaddang, S., &; Ardiansyah, M. (2021). Accountability of village fund management in an effort to improve the welfare of rural communities in Jangka sub-district. Journal of Government and Accountability Studies, 1(1), 69–82. https://doi.org/10.35912/jastaka.v1i1.291

Hermansyah, I., Rahman, R., &; Suherman, M. (2019). The effect of accountability and transparency on the quality of public services (survey at the Kotatasikmalaya Regional Office). Journal of Accounting, 13(1), 21–29. https://doi.org/10.37058/jak.v13i1.711

Hidayah, N., &; Wijayanti, I. (2017). Accountability of Village Fund Management (DD) Case Study in Wonodadi Village, Ngrayun District, Ponorogo Regency. Journal of AKSI (Accounting and Information Systems), 1(2), 1–7. https://doi.org/10.32486/aksi.v1i2.114

Scientific, D. F., Wijayanti, A., &; Siddi, P. (2018). Accountability for Village Fund Allocation Management in Ampel District, Boyolali Regency. Qu-Economic Journal, 10(1), 91. https://doi.org/10.35448/jequ.v10i1.8580

Irmayanti, I., Rahim, S., &; Sumarni, S. (2023). Accountability of Village Fund Management (Phenomenological Study in Lamunde Village, Watubangga District, Kolaka Regency). Scientific Journal of Economics and Business, 20(1), 53–62. https://doi.org/10.31849/jieb.v20i1.9406

Makalalag, A. J., Nangoi, G. B., &; Karamoy, H. (2017). Accountability of Village Fund Management in Kotamobagu Selatan District, Kotamobagu City. Journal of Accounting and Auditing Research "Goodwill," 8(1). https://doi.org/10.35800/jjs.v8i1.15334

Malumperas, M. H. J., Manossoh, H., &; Pangerapan, S. (2021). Accountability of village fund allocation management (Case study in Bowongkali Village, Central Tabukan District, Sangihe Islands Regency, North Sulawesi Province). EMBA Journal: Journal of Economic, Management, Business and Accounting Research, 9(1), 266–272. https://ejournal.unsrat.ac.id/index.php/emba/article/view/32107/30487

Nafidah, Lina Saranun, N., &; Suryaningtyas, M. (2015). Accountability for the management of village fund allocation in an effort to improve community development and empowerment. BUSINESS : Journal of Islamic Business and Management, 3(1), 214. https://doi.org/10.21043/bisnis.v3i1.1480

Nuraini, I., Hadiyati, S. N., &; Destiana, R. (2023). The effect of profitability and solvency on audit delay with company size as a moderating variable. Balance Vocation Accounting Journal, 6(2), 122. https://doi.org/10.31000/bvaj.v6i2.7337

Puji, A., Widyanti, R., &; Damayanti, R. (2021). Transparency and Accountability of Village Fund Management in Achieving Good Governance: A Case Study of Cepogo Village, Boyolal Regency. Ride: Journal of Economics, Management and Accounting, 23(2), 179–194. https://doi.org/10.35591/wahana.v23i2.231

Ruray, Titiek, A., &; Saina, M. N. (2021). Transparency and Accountability of Village Fund Management: A Case Study in Maitara Village Central Tidore Island City. 2, 59–65.

Saputra, D., &; Fitriwati, L. (2023). Analysis of government transparency and accountability in managing village fund allocation in village X. Journal of Competitive Accounting, 6(1), 71–84. https://doi.org/10.35446/akuntansikompetif.v6i1.1215

Saputra, P. P., Aisyah, S., &; Darmanto, D. (2021). Analysis of Participatory Development Planning in Pemekaran Village as a Manifestation of Democratization at the Local Level (a Study on Pemekaran Village in Mendo Barat District, Bangka Regency). JWP (Journal of Political Discourse), 6(1), 74. https://doi.org/10.24198/jwp.v6i1.32304

Trisnawati, F. (2019). The influence of accountability and transparency on the financial management of madrasah in Pekanbaru City. Journal of Al-Iqtishad, 14(01), 1. https://doi.org/10.24014/jiq.v14i01.5436

Author Biographies

Sindi Sintia, Faculty of Economics and Business, Bandar Lampung University, Indonesia

Author Origin : Indonesia

Khairudin, Faculty of Economics and Business, Bandar Lampung University, Indonesia

Author Origin : Indonesia

Downloads

Download data is not yet available.

How to Cite

Sindi Sintia, & Khairudin. (2024). QUALITY OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KOTA BARU VILLAGE, NEGRI AGUNG DISTRICT, WAYKANAN REGENCY. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 2(4), 1469–1481. https://doi.org/10.61990/ijamesc.v2i4.318

Similar Articles

<< < 23 24 25 26 27 28 29 30 31 32 > >> 

You may also start an advanced similarity search for this article.