Jurnal Studi Pemerintahan dan Akuntabilitas
Vol. 1 No. 1 (2021): Juli

Akuntabilitas pengelolaan dana desa dalam upaya meningkatkan kesejahteraan masyarakat desa di kecamatan Jangka

Khalil Gibran (Magister Akuntansi, Universitas Pancasila, Jakarta Selatan)
Syahril Jaddang (Magister Akuntansi, Universitas Pancasila, Jakarta Selatan)
Muh. Ardiansyah (Magister Akuntansi, Universitas Pancasila, Jakarta Selatan)



Article Info

Publish Date
25 Jul 2021

Abstract

Purpose: This study aimed to investigate the accountability of village fund management and to evaluate the efforts made by the village government in order to improve the welfare of society in Jangka district. Research methodology: This study was qualitative research with a phenomenological approach. The results show that the management of village funds ranging from planning, implementation, administration, reporting to accountability activities has not fully fulfilled the principle of accountability and the welfare indicators show that the villagers are not yet fully prosperous. Results: There are still villages that have not prioritized the management of village funds for villager empowerment programs so that the efforts of the village government to improve welfare are not optimal. Limitations: The management of village funds studied is only in the planning, implementation, administration, reporting and accountability activities within the village government scope, and does not discuss the management of village funds in the city/regency level or the process of allocation, distribution and accountability of village funds in the scope of the Ministry of Finance. Contribution: The research was carried out by conducting interviews with informants, observing the implementation of development, and tracing into supporting documents in efforts to improve community welfare in Alue Bie and Meulinteung Village.

Copyrights © 2021






Journal Info

Abbrev

jastaka

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Studi Pemerintahan dan Akuntabilitas (Jastaka) is a peer-reviewed scientific journal that publishes critical and original analysis from researchers and academic practitioners about social, politics, and government issues. Jastaka accepts quality manuscripts aiming at advancing theoretical and ...