Village Fund Management Based On Permendagri Number 20 2018
DOI:
https://doi.org/10.33096/jmb.v9i2.458Keywords:
village fund, PermendagriAbstract
This study aims to determine the level of adjustment between Permendagri No. 20 of 2018 and field findings at each stage of Village Fund management in one of the developing villages in North Sulawesi. Those stages are planning, implementation, administration, reporting, and accountability stages. The method used in this study is a descriptive method with a qualitative and quantitative approach using the village of XYZ as the object of research. The data in this study are divided into two, namely primary data and secondary data obtained through interviews with parties related to village funds such as the Village Head, Village Secretary, Treasurer, and Community. The research instrument is using a mobile phone that is used to record audio, video, and take pictures during data collection. The results of this study show the level of adjustment when compared between the rules and findings directly in the field, at the planning stage it is 69 percent, then at the implementation stages the adjustment rate is 75 percent, then the administrative stage gets 100 percent the adjustment rate, 50 percent the appropriate level at this stage. reporting and the final stage of accountability with an adjustment rate of 67 percent.
Downloads
References
Arifiyanto, D. F., & Kurrohman, T. (2014). Akuntabilitas pengelolaan alokasi dana desa di kabupaten jember. Jurnal Riset Akuntansi dan Keuangan, 2(3), 473-485.
Auditya, L., & Lismawati, H. (2013). Analisis pengaruh akuntabilitas dan transparansi pengelolaan keuangan daerah terhadap kinerja pemerintah daerah. Journal Fairness, 3(1), 21-41.
Govindarajan, V. (2009). Management control system. Jakarta: Salemba Empat.
Hanifah, S. I., & Praptoyo, S. (2015). Akuntabilitas dan transparansi pertanggungjawaban anggaran pendapatan belanja desa (APBDes). Jurnal Ilmu dan Riset Akuntansi, 4(8), 1-15.
Hernandez, M. (2008). Promoting stewardship behaviour in organizations: a leadership model. Journal of Business Ethics, 80(1), 121-128.
Iznillah, M. L., & Basri, Y. M. (2018). Analysis of transparency and accountability of village fund management in Bengkalis sub district. Journal of Economics, Business, and Government Challenges, 1(2), 135-142.
Kemenkeu. (2017, November). https://www.kemenkeu.go.id/media/6749/buku-pintar-dana-desa.pdf. Retrieved from https://www.kemenkeu.go.id/media/6749/buku-pintar-dana-desa.pdf
Miles, M., Huberman, M., & Saldana, J. (2013). Qualitative data analysis. SAGE Publications.
Nafidah , L. N., & Suryaningtyas, M. (2015). Akuntabilitas pengelolaan alokasi dana desa dalam upaya meningkatkan pembangunan dan pemberdayaan masyarakat. Jurnal Bisnis dan Manajemen Islam, 3(1), 214-239.
Nahruddin, Z. (2014, October). Akuntabilitas dan transparansi pengelolaan dana alokasi desa. Jurnal Ilmu Pemerintahan, 4(2), 194-201.
Novitasari, & Asyik, N. F. (2019, September). Pengaruh akuntabilitas pengelolaan keuangan alokasi dana desa, transparansi dan kebijakan desa terhadap kesejahteraan masyarakat desa. Jurnal Ilmu dan Riset Akuntansi, 7(9), 1-16.
Putra, C. K., Pratiwi, R. N., & Suwondo. (2013). Pengelolaan alokasi dana desa dalam pemberdayaan masyarakat desa. Jurnal Akuntansi Publik (JAP), 1(6), 1203-1212.
Riharjo, I. B. (2016, November). Transparansi dan akuntabilitas pemerintah desa dalam pengelolaan alokasi dana desa. Jurnal Ilmu dan Riset Akuntansi, 5(11), 2-15.
Riyanto, T. (2015). Akuntabilitas finansial dalam pengelolaan alokasi dana desa di kantor desa perangkat selatan kecamatan marangkayu kabupaten kutai kartanegara. Jurnal Administrasi Negara, 3(1), 119-130.
Rowley, J. (2012). Conducting research interviews. Management Research Reviews, 35(3/4), 260-271.
Sugiyono. (2014). Metode penelitian kuantitatif, kualitatif dan r&d. Bandung: Alfabeta.
Tampi, S. D. (2020, November 13). Kasi Pelayanan Umum Kecamatan Remboken. (H. Kaloh, Interviewer)
Thomas. (2013). Pengelolaan alokasi dana desa dalam upaya meningkatkan pembangunan di desa sebawang kecamatan sesayap kabupaten tana tidung. eJournal Pemerintahan Integratif, 1(1), 51-64.
Yatminiwati, M. (2017, January). Implementasi pengelolaan dan penatausahaan keuangan desa berdasarkan permendagri no. 13 tahun 2014 tentang pengelolaan dana desa. Jurnal Ilmiah Ilmu Akuntansi, Keuangan, dan Pajak., 1(1), 1-9.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2022 Jurnal Manajemen Bisnis
This work is licensed under a Creative Commons Attribution 4.0 International License.
