Akuntabilitas Keuangan dan Pembangunan Desa (Studi Kasus di Desa Pujon Kidul, Kecamatan Pujon Kabupaten Malang)

Imawan, Amrizal (2019) Akuntabilitas Keuangan dan Pembangunan Desa (Studi Kasus di Desa Pujon Kidul, Kecamatan Pujon Kabupaten Malang). Magister thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk memahami praktik akuntabilitas keuangan pemerintah Desa Pujon Kidul, Kecamatan Pujon, Kabupaten Malang. Penelitian ini mengunakan paradigma interpretif dengan metode studi kasus. Data yang digunakan adalah data primer, diperoleh dari hasil wawancara dengan para informan dan data sekunder yang diperoleh dari dokumentasi yang dimiliki pemerintah desa. Hasil penelitian menunjukkan bahwa akuntabilitas keuangan desa secara vertikal dan horizontal telah dilakukan sesuai dengan Permendagri 113 Tahun 2014. Hal ini dibuktikan dengan pelaksanaan yang dilakukan secara transparan, akuntabel, partisipatif serta tertib dan disiplin. Namun demikian masih kurangnya penguasaan aparat desa tentang pencatatan transaksi terutama yang berkaitan dengan pajak. Selain itu, masih rendahnya partisipasi Badan Permusyawaratan Desa (BPD) baik didalam perencanaan maupun akuntabilitas.

English Abstract

The purpose of this research is to understand the practice of government financial accountability in Pujon Kidul Village, Pujon District, Malang Regency. This study uses the interpretive paradigm with the case study method. This research uses primary data, obtained by interviewing and secondary data obtained from governments documentation. The results showed that village financial accountability vertically and horizontally was carried out in accordance with Permendagri 113 of 2014. This is evidenced by the implementation carried out in a transparent, accountable, participatory and disciplined manner. However, there is still a lack of control of village officials about recording transactions, especially those related to taxes. In addition, the participation of the Village Consultative Body (BPD) is still low in both planning and accountability.

Other obstract

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Item Type: Thesis (Magister)
Identification Number: TES/336.014/IMA/f/2019/041903931
Uncontrolled Keywords: VILLAGE FINANCE, LOCAL FINANCE
Subjects: 300 Social sciences > 336 Public finance > 336.01 Public finance by governmental level > 336.014 Public finance at local level
Divisions: S2/S3 > Magister Akuntansi, Fakultas Ekonomi dan Bisnis
Depositing User: Budi Wahyono Wahyono
Date Deposited: 31 Dec 2019 02:47
Last Modified: 21 Oct 2021 03:46
URI: http://repository.ub.ac.id/id/eprint/177429
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