Wijayanti, Sifa Herdini Sekar (2018) Analisis Pengelolaan Keuangan Desa Dengan Prinsip Open Government (Studi Kasus: Desa Pejambon Kabupaten Bojonegoro). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui penerapan prinsip Open Government dalam pengelolaan keuangan desa di Desa Pejambon, dengan kendala yang dihadapi dan strategi pengembangan konsep Open Government dalam pengelolaan keuangan desa. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menujukkan bahwa pengelolaan keuangan Desa Pejambon telah sesuai dengan prinsip yang digunakan yakni akuntabilitas, transparansi, partisipasi, dan tertib serta disiplin anggaran. Kendala yang dihadapi Desa Pejambon diantaranya belum maksimalnya partisipasi masyarakat desa, terdapat anggaran dan laporan kerja yang telah dipublikasi belum tervalidasi dan terperinci. Untuk meningkatkan pengembangan pengelolaan keuangan desa, Desa Pejambon telah menyiapkan strategi diantaranya menjaga konsistensi kinerja Pemerintah Desa, pengembangan potensi desa melalui desa wisata, diberikan akses internet murah bagi warga, dan berbagai pelatihan dalam rangka meningkatkan kemampuan masyarakat Desa Pejambon.
English Abstract
This study was aimed to see the implementation of Open Government principle in financial management of Pejambon Village with the issues faced and the Open Government concept development strategy in village financial management. This study was conducted by using descriptive qualitative method with interview, observation, and documentation as the data collection techniques. The result of this study showed that the financial management of Pejambon Village was had corresponded closely with the accountability, transparency, participation, and orderly budget principle used. However, the problems faced could rise information users’ opinion that the village government did mark-up since performance-based budgeting had not been implemented, there was lack of validation on working plan and budgeting and working realization report and budgeting published, and there were some villagers not knowing Open Government and those who are passive. To improve the village financial management development, Pejambon Village had prepared some strategies such as maintaining village government consistency, constructing village museum in the future, implementing affordable internet, and training for Pejambon villagers.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2018/95/051803143 |
| Uncontrolled Keywords: | Open Government, Pengelolaan Keuangan Desa, Akuntabilitas, Transparansi, Partisipasi, Dan Tertib Serta Disiplin Anggaran |
| Subjects: | 300 Social sciences > 336 Public finance > 336.01 Public finance by governmental level > 336.014 Public finance at local level |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Yusuf Dwi N. |
| Date Deposited: | 30 Apr 2018 02:03 |
| Last Modified: | 02 Nov 2021 05:07 |
| URI: | http://repository.ub.ac.id/id/eprint/9995 |
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