Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi
Vol 23, No 2 (2020)

Akuntabilitas Pengelolaan Dana Desa

Mita Ayu Kristini (Universitas Kristen Satya Wacana Salatiga)
Dwi Iga Luhsasi (Universitas Kristen Satya Wacana Salatiga)
Bambang Ismanto (Universitas Kristen Satya Wacana Salatiga)



Article Info

Publish Date
31 Aug 2020

Abstract

This study aims to find about village funds management which focuses on administration and reporting in Bendungan Village, Pabelan District, Semarang Regency in the 2018 budget year. The research method used is qualitative with descriptive type. Data collection techniques are done by observation, interview and documentation. Analysis of the data used according to Miles and Huberman was done interactively and survived to completion. The activities of analyzing qualitative data are data reduction, data presentation, and drawing conclusions. The results showed that the Bendungan Village Government had applied 5 principles recommended by the United Nations Development Program (UNDP), namely transparency, controllability, liability, responsiveness, and responsibility in management the village fund. However, the village head must improve his performance in reporting on the APBDesa Implementation Report in a timely manner. 

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Journal Info

Abbrev

wahana

Publisher

Subject

Economics, Econometrics & Finance

Description

Wahana merupakan Jurnal Ekonomi, Manajemen dan Akuntansi yang diterbitkan oleh Akademi Akuntansi Yayasan Keluarga Pahlawan Negara sebagai media untuk mengkaji berbagai fenomena atau permasalahan maupun hasil penelitian yang berhubungan dengan Ilmu Ekonomi, Manajemen dan Akuntansi dalam arti luas. ...