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All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Ekonomika EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis SENTRALISASI JURNAL PENDIDIKAN TAMBUSAI JURNAL MANAJEMEN BISNIS IMANENSI: Jurnal Ekonomi, Manajemen dan Akuntansi Islam Kumawula: Jurnal Pengabdian Kepada Masyarakat SERAMBI: Jurnal Ekonomi Manajemen dan Bisnis Islam Ilomata International Journal of Management Jurnal Akademi Akuntansi (JAA) Jurnal Ekonomi Pembangunan Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JEKPEND Jurnal Ekonomi dan Pendidikan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Ilomata International Journal of Management Quantitative Economics and Management Studies JURNAL MANAJEMEN AKUNTANSI (JUMSI) PRAJA observer: Jurnal Penelitian Administrasi Publik Journal of Student Development Informatics Management (JoSDIM) Balance : Jurnal Akuntansi dan Manajemen Expensive: Jurnal Akuntansi dan Keuangan JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Akuntansi Manado (JAIM)
Laylan Syafina, Laylan
Unknown Affiliation
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Health Professions Mathematics Public Health Social Sciences Other

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Journal : Jurnal Akademi Akuntansi (JAA)

 1 
Optimalisasi Akuntabilitas dan Transparansi: Pendekatan Islam pada Pedoman Asistensi Keuangan Desa Sikapas Nasution, Ardilla; Nurwani, Nurwani; Syafina, Laylan
Jurnal Akademi Akuntansi Vol. 7 No. 2 (2024): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v7i2.33059

Abstract

Purpose: The objective of this study is to evaluate the implementation of financial accounting assistance guidelines in Sikapas Village within the context of Islamic perspectives on transparency and accountability of village funds. Methodology/approach: This research is qualitative, utilizing primary data obtained through observations and interviews with various stakeholders in Sikapas Village, including the village treasurer, village head, secretary, and three other community members. Findings: The conclusion of the research shows that the financial assistance guidelines in Sikapas Village have not been fully implemented. This can be seen from the lack of understanding among village officials in applying the assistance guidelines, leading to delays in financial reporting. Additionally, village officials should possess four qualities of good leadership: siddiq, amanah, tabligh, and fatanah. Practical and Theoretical contribution/Originality: This research contributes to the literature in accounting, particularly in public sector accounting regarding transparency of village funds. Research Limitation: The researcher faced challenges in gathering data on accountability and transparency of financial reports in the remote village under study due to limited online publications, especially regarding total assets, income, and annual expenditures. Additionally, difficulties in obtaining reports on Village Budgets (APBD), information on Infrastructure Development Cost Estimates (RAB), and related data were also limitations in this study.  
Co-Authors Andani, Nova Andika Ramadan Yp, Andika Anggun Pratiwi Astri Astri, Astri Aulia, Mahani Faiza Dalimunthe, Ahmad Amin Daulay, Amelia Putri Daulay, Yusrina Dharma, Budi Fadhilah, Gina Fazhillah, Audi Fitri Amalia Fitriadany, Eno Harahap, Khansa Amira Harahap, Muhammad Ikhsan Harahap, Siti Tasya Zulaikha Hasibuan, Jihan Isnaini Hasibuan, Mardiah Khofifah Hasibuan, Nisa Sri Rahayu Hendra Setiawan Husna, Rifdah Nur ilham khairi, ilham Juliati Nasution, Yenni Samri Kusmilawaty Kusmilawaty, Kusmilawaty Marpaung, Nanda Ali Wardhana Monica, Aulia Muhammad Dedi Irawan Nasution, Ardilla Nasution, Juliana Nasution, Yenni Samri Julianti Nst , Uci Roito Anggina Nur Cahyani Nurbaiti Nurbaiti Nurwani Nurwani, Nurwani Oktania, Mila Raissa Amanda Putri Rusdi Hidayat, Ahmad Saharani, Dita Samri Juliati Nasution, Yenni Saparuddin Siregar Saragih, Ummi Rahayu Sari, Hamidah Sari, Khasnita Siregar, Rodizah SRI RAHAYU Syarvina, Wahyu Tuti Anggraini Wandasari, Dila Winata, Reihan Arya YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Yustria Handika Siregar Zuhrinal M. Nawawi Zulfitri, Sakinah