BAKI (Berkala Akuntansi dan Keuangan Indonesia)
Vol. 1 No. 1 (2016): Berkala Akuntansi dan Keuangan Indonesia

GOOD GOVERNANCE VILLAGE FINANCIAL MANAGEMENT APPROACHING THE ENACTMENT OF UU NO. 6 YEAR 2014

Titiek Puji Astuti (Universitas Setia Budi Surakarta)
Yulianto Yulianto (Universitas Setia Budi Surakarta)



Article Info

Publish Date
31 Mar 2016

Abstract

It is estimated that all villages in Indonesia will receive transfer funds from the State Revenue and Expenditure Budget (APBN). Each village, which currently amounts to 72 thousand throughout Indonesia, will receive a budget ranging from Rp 800 million to Rp 1.4 billion per village. Therefore, it is necessary to have good governance in managing village finances. Good Governance is proposed to achieve more transparent management for all uses of financial statements. This research was conducted using a case study method, namely, detailed observations of objects or people. The research locations selected as case studies are villages in Polokarto District, Sukoharjo, Central Java. The analysis technique used is analytic logic. The results of this study are the existence of transparency, accountability and participation in village financial management because it is an important aspect in creating good governance in village financial management which has been stated in Law No. 14 on Villages. Barriers to the implementation of good governance in village financial management are incompetent human resources in the village government.

Copyrights © 2016






Journal Info

Abbrev

BAKI

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Social Sciences

Description

Berkala Akuntansi dan Keuangan Indonesia (BAKI) adalah jurnal ilmiah di bidang akuntansi dan keuangan yang diterbitkan oleh Universitas Airlangga bekerjasama dengan Ikatan Akuntan Indonesia Kompartemen Akuntansi Pendidik (IAI-KAPd). BAKI terbit setiap Maret dan September sebagai media untuk ...