e_Jurnal Ilmiah Riset Akuntansi
Vol 10, No 04 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021

ANALISIS PENGARUH PENERAPAN PRINSIP GOOD CORPORATE GOVERNANCE TERHADAP PENGELOLAAN DANA DESA OLEH PEMERINTAH DESA (Studi Kasus Di Desa Panggungasri, Desa Bumiayu, dan Desa Sumberagung Kecamatan Panggungrejo Kabupaten Blitar)

Retno Dwi Wandika (Universitas Islam Malang)
M. Cholid Mawardi (Universitas Islam Malang)
Siti Aminah Anwar (Universitas Islam Malang)



Article Info

Publish Date
17 Mar 2021

Abstract

This study was conducted with aims to analyze the effect of applying the principles of good corporate governance to the management of village funds by the village government. This research uses qualitative research methods with a descriptive approach. This research was conducted in three villages, namely Panggungasri Village, Bumiayu Village, and Sumberagung Villages, Panggungrejo District, Blitar Regency. The resource persons selected in this study were the Village Head, Village Secretary, and Village Treasurer. This research was conducted through interviews and documentation. The results showed that the three villages had implemented the principles of good corporate governance well, but there were still many shortcomings that had to be addressed by the respective village governments. The principles of good corporate governance that have been implemented are the principle of accountability, the principle of responsibility and the principle of fairness. Meanwhile, the principles of transparency and independence have not been maximally applied. In general, the implementation of the principles of good corporate governance has been implemented because the village government has carried out activities in accordance with applicable regulations.  Keyword: Good Corporate Governance, Management of Village Funds, Village Government

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Journal Info

Abbrev

jra

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian ...