Alawiyyah, Syarifah (2017) Akuntabilitas Pengelolaan Dana Gerbangmas-Taskin (Studi Kasus Pada Upk-G Kota Banjarbaru). Magister thesis, Universitas Brawijaya.
Abstract
Penelitian ini mendeskripsikan akuntabilitas pengelolaan Dana Gerbangmastaskin yang disalurkan dalam bentuk dana bergulir pada UPK Kota Banjarbaru, dengan mengungkap realitas yang terdapat pada UPK Gandaria dan UPK Serba Guna. Penelitian ini dilakukan melalui pendekatan studi kasus dengan paradigma interpretif. Penelitian ini menunjukkan akuntabilitas pengelolaan Dana Gerbangmastaskin sebagai pertanggung jawaban pengurus melalui pelaporan, moral dan kontrol sosial. Pengurus UPK mempersiapkan laporan penggunaan dana dan laporan keuangan sebagai bentuk akuntabilitas pelaporan UPK namun laporan keuangan hanya dibuat selama beberapa tahun terakhir dan tidak diberikan ke Sektap Kota. Kemudian secara moral pengurus UPK bertanggung jawab mengelola dana bergulir kepada pokmas berdasarkan tugas dan fungsinya namun terdapat ketidak efektifan pengurus UPK dan tidak ada pergantian pengurus, dan terdapat dana yang masih disalurkan oleh UPK kepada pokmas yang telah mandiri. Selanjutnya kontrol sosial yang diharapkan dapat menangani permasalahan pokmas terutama kemacetan kredit menjadi tidak maksimal karena lemahnya aturan tanggung renteng yang diterapkan kepada pokmas dan keprihatinan UPK karena masyarakat yang terjerat masalah kemiskinan.
English Abstract
This research describes the accountability of Gerbangmastaskin Fund management which is distributed in the form of revolving fund at Financial Management Unit (FMU) (UPK, Indonesian: Unit Pengelola Keuangan) Banjarbaru, by revealing the reality contained in FMU Gandaria and FMU Serba Guna. This research was completed through case study approach with interpretive paradigm. This research shows the accountability of fund management of Gerbangmastaskin as the responsibility of the board through reporting, moral and social control. FMU management prepared reports concerning the use of funds and financial statements as a form of FMU reporting accountability but the financial statements had only been made over the past few years and were not submitted to the City's permanent secretariat. Then morally the FMU management was responsible for managing the revolving funds to Community groups based on their duties and functions but there were ineffectiveness of FMU management and no change of board, and there were funds that were still distributed by FMU to the independent community groups. Furthermore, the social control that was expected to handle the problems of community groups especially credit congestion was not optimal because of the weakness of the joint responsibility rules applied to the community and the concerns of FMU since people were caught in poverty.
| Item Type: | Thesis (Magister) |
|---|---|
| Identification Number: | TES/352.35/ALA/a/2017/041707119 |
| Uncontrolled Keywords: | GOVERNMENT ACCOUNTABILITY, POVERTY - IN - AID, GOVERNMENT LENDING |
| Subjects: | 300 Social sciences > 352 General considerations of public administration > 352.3 Executive management > 352.35 Internal control |
| Divisions: | S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 18 Aug 2017 09:13 |
| Last Modified: | 08 Aug 2022 08:47 |
| URI: | http://repository.ub.ac.id/id/eprint/1438 |
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