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All Journal Jurnal Penelitian IPTEKS JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Jurnal Pengabdian Masyarakat
Dedy Wijaya Kusuma
STIE Mandala
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan

 1 
Akuntabilitas Pengelolaan Dana Desa Di Desa Umbulsari, Kabupaten Jember Devi Ardiani; Dedy Wijaya Kusuma; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.514

Abstract

This research was conducted to describe and study the Village Fund Management Accountability System from the planning, implementation and accountability stages. This research uses a qualitative exploratory method through a case study approach. This study uses interviews which are carried out in depth to each informant. The results of this study indicate that the implementation stage of the Village Fund in Umbulsari Village has implemented the principles of participation and transparency. For the implementation stage of village funds, the principles of participation, transparency and accountability have been implemented. Meanwhile, at the accountability stage, village funds have implemented the principle of accountability.
IMPLEMENTASI SISTEM KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD) Dara Fitra Sukwani; Dedy Wijaya Kusuma; Nurshadrina Kartika Sari
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 2 No 1 (2021)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v2i1.515

Abstract

Village Fund Allocation (ADD) is one source of rural income which is generally still the main source of income used in the conduct of geverment village. On efforts to oversee the transparency of village financial management, BPKP and the ministry of home affairs developed a village finansial system application in 2015. The purpose of this study is to describe of the result of the evaluation of the village financial syystem on ADD financial management. And can provide goverment of ADD in accordance with the provisions of the legislation. This research used qualitative descriptive approach whit the case study research sites in Rambigundam village, Rambipuji, Jember. The data is collected through observation, interviews, and documentation to get the validity of the data, carriet out technical examination of the validity of the data which is testing the credibility, tranferability, depability, and confirmability. The result showed that the planning stage until the accountability village Allocation Fund stage have well done, but there are same problems of the implementation, they are the lack of participation from people, the lack of participation of Badan Permusyawaran Desa (BPD), and the lack of village Implementation Teams in preparing the report Accountability Village Fund Allocation.
Co-Authors Dara Fitra Sukwani Devi Ardiani Helmi Agus Salim Ihrom Caesar Ananta Putra Kun Afifah Nur Arifin Mustofa, Mustofa Nanda Widaninggar Nurshadrina Kartika Sari Suwignyo Widagdo, Suwignyo Zainul Hasan