JAE (Jurnal Akuntansi dan Ekonomi)
Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI

Transparansi Dan Akuntabilitas Pengelolaan Dana Desa Dalam Pemaknaan Masyarakat Desa Secara Kualitatif

Vincentia Devina Setyawati (Universitas Katolik Darma Cendika Surabaya)
Deograsias Yoseph Yustinianus Ferdinand (Unknown)



Article Info

Publish Date
01 Jul 2020

Abstract

The administration of the village government obtained an allocation of village funds since the enactment of Law Number 6 of 2014 concerning Villages. One of the village's income comes from the allocation of village funds that are part of the district/city balance fund. Therefore, the management of village funds should refer to the principle of managing state finances so they must be managed with the principles of transparency and accountability. Therefore, this study will analyze the community's understanding of transparency and accountability in the management of village fund finances, especially in the "X" Village, Malang Regency. This research uses a qualitative approach with ethnographic methods. Data collection techniques in this research are field studies and literature studies to obtain a picture of the interpretation of the values ​​of transparency and accountability and secondary data is data obtained in the form of processed from the village government. This research shows that the villagers actually interpret transparency and accountability not with high transparency standards. The community emphasizes the mutual cooperation side in realizing transparency through the participation of all elements of the village in managing village funds.

Copyrights © 2020






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...