Keharmonisan dalam Pengelolaan Keuangan Desa dalam Mewujudkan Good Governance
Abstract This study aims to analyze the harmony in village financial management in realizing good governance which is seen from the principles of trans parency, accountability, and participatory. This research is a qualitative research using interpretive paradigm with informants namely the Villa...
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| Format: | Article |
| Language: | English |
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Politeknik Negeri Malang
2018-09-01
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| Series: | Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen |
| Subjects: | |
| Online Access: | https://jurnal.polinema.ac.id/index.php/JRAAM/article/view/1700 |
| Summary: | Abstract
This study aims to analyze the harmony in village financial management in realizing good governance which is seen from the principles of trans parency, accountability, and participatory. This research is a qualitative research using interpretive paradigm with informants namely the Village Head, Village Secretary, Section Head, Village Consultative Agency, and Community. The findings indicate that village financial management starting from the planning, implementation, administration, reporting, and accountability stages has proceeded in according to the principles of transparency, accountability and participatory compliance with the laws and regulations derived from it.
Abstrak
Penelitian ini bertujuan untuk menganalisis tentang keharmonisan dalam pengelolaan keuangan desa dalam mewujudkan good governance yang dilihat dari asas transparansi, akuntabilitas, dan partisipatif. Penelitian ini merupakan penelitian kualitatif dengan menggunakan paradigma interpretif dengan informan yakni Kepala Desa, Sekretaris Desa, Kepala Seksi, Badan Permusyawaratan Desa, dan Masyarakat. Temuan menunjukkan bahwa pengelolaan keuangan desa mulai dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban telah berjalan sesuai dengan asas-asas transparansi, akuntabilitas, dan partisipatif yang sesuai dengan Undang-Undang dan peraturan turunannya |
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| ISSN: | 2443-3381 2443-1419 |