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AKUNTABILITAS PEMERINTAHAN DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) (Studi Kasus di Desa Banjarsari Kecamatan Bandarkedungmulyo-Jombang).

Jurnal Ilmiah Riset Akuntansi

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Title AKUNTABILITAS PEMERINTAHAN DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) (Studi Kasus di Desa Banjarsari Kecamatan Bandarkedungmulyo-Jombang).
 
Creator Faradhiba, Laily
Diana, Nur
 
Description ABSTRACTThe aim of this research is to determine the application of the principles oftransparency and accountability in the management of APBDes which includesplanning, implementing, reporting and accountability activities. The research methodused is a qualitative method with a descriptive approach. The respondents of thisreasearch consisted of the village secretary, PKK treasurer, and communityRepresentatives. The techniques of collecting data are by interview, observation anddocumentation. Data analysis techniques begin with data collection, data reduction,data presentation and conclusion. The results of this study indicate that Banjarsariapparatus of Bandarkedungmulyo-Jombang subdistrict has implemented theprinciples of transparency and accountability in the management of APBDes.Planning and implementing APBDes has applied the principles of transparency andaccountability. While the accountability of APBDes physically shows an accountableimplementation. The main obstacle is the disbursement of funding sources which isnot accordance with the plan.Keywords: Management of Village Budgeting and Expenditure (APBDes),Transparency and Accountability.
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2018-08-21
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/1428
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 7, No 07 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/1428/1400
 
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