AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI KECAMATAN SAPARUA KABUPATEN MALUKU TENGAH
DOI:
https://doi.org/10.38012/jb.v7i1.1533Keywords:
, Accountability, Management, Village Fund AllocationAbstract
This study aims to analyze the accountability of village fund allocation management in Saparua District, Central Maluku Regency. The research approach used is a qualitative approach. The informants of this study are officials who contribute to the management of Village Fund Allocation in Saparua District, Central Maluku Regency. In addition, the author conducted in-depth interviews with key informants, namely community leaders. The researcher used an interactive analysis model from Miles & Huberman by conducting data reduction, data presentation and drawing conclusions. The results of the study concluded that planning, implementation, accountability, administration to reporting the use of ADD in Saparua District were carried out through the Village Deliberation process and community supervision, which guaranteed transparency, efficiency, and accountability in fund management. This process strengthens community trust in the village government, ensures that ADD is used according to regulations for village welfare, and supports the sustainability of the ADD program in the future. Accountable administration and timely reporting are key to building public trust in the use of village funds.
References
Aprilia, I. (2019). Determinan Akuntabilitas Dan Transparansi Pengelolaan Alokasi Dana Desa dan Dampaknya Terhadap Kepercayaan Masyarakat. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 2(2), 109–122. https://doi.org/10.29303/akurasi.v2i2.18
Aryanti, F. I., & Andini, D. P. (2021). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa Panggungrejo, Kecamatan Kepanjen, Kabupaten Malang. Asersi:Jurnal Akuntansi Terapan Dan Bisnis, 1(1), 1–11. https://doi.org/10.25047/asersi.v1i1.2668
Ayuba, N. A., Darman, D., Sudarsono, S., & ... (2022). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa Luhu Kecamatan Telaga Kabupaten Gorontalo. Professional: Jurnal Komunikasi & Administrasi Publik, 9(2), 597–602. https://jurnal.unived.ac.id/index.php/prof/article/view/3332%0Ahttps://jurnal.unived.ac.id/index.php/prof/article/download/3332/2803
Detchan, M. A. (2021). Efektivitas Pengelolaan Alokasi Dana Desa : Suatu Pendekatan Teoritis. Jurnal Akuntansi Manado (JAIM), 7(1), 249–258. https://doi.org/10.53682/jaim.v2i2.1221
Fait, T., Septiana, A. R., & Tohopi, R. (2021). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) (Studi kasus: Desa Tikonu Kecamatan Wundulako Kabupaten Kolaka). Sawala :Jurnal Administrasi Negara, 9(1), 102–114.
Farida, V., Jati, A. W., & Harventry, R. (2018). Pengelolaan Alokasi Dana Desa (ADD) di Kecamatan Candipuro Kabupaten Lumajang. Jurnal Akademi Akuntansi, 1(1), 64–73.
Garung, C. Y., & Ga, L. L. (2020). Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Alokasi Dana Desa (ADD) Dalam Pencapaian Good Governance Pada Desa Manulea, Kecamatan Sasitamean, Kabupaten Malaka. Jurnal Akuntansi : Transparansi Dan Akuntabilitas, 8(1), 19–27. https://doi.org/10.35508/jak.v8i1.2363
Gulo, K. E., & Kakisina, S. M. (2023). Akuntabilitas Pengelolaan Dana Desa. Jurnal Akuntansi, Manajemen Dan Ekonomi (JAMANE), 2(1), 39–43. https://doi.org/10.37567/cbjis.v3i1.722
Kasenda, T., Morasa, J., & Rondonuwu, S. (2018). Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Pada Desa Tikela Kecamatan Tombulu Kabupaten Minahasa. Going Concern : Jurnal Riset Akuntansi, 13(4), 102–110. https://doi.org/10.32400/gc.13.04.20907.2018
Malumperas, M. H. J., Manossoh, H., & Pangerapan, S. (2021). Akuntabilitas Pengelolaan Alokasi Dana Desa (Studi Kasus di Desa Bowongkali, Kecamatan Tabukan Tengah Kabupaten Kepulauan Sangihe, Provinsi Sulawesi Utara). Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 9(1), 266–272. https://ejournal.unsrat.ac.id/index.php/emba/article/view/32107/30487
Manisa, S. F., Manaroinsong, J., & Sumual, M. (2020). Akuntabilitas Dan Pengawasan Terhadap Pengelolaan Alokasi Dana Desa. Jurnal Akuntansi Manado (JAIM), 1(2), 8–12. https://doi.org/10.53682/jaim.v1i2.362
Maturan, A. Y., Aprilius, A., & Laiyan, D. (2019). Akuntabilitas Pengelolaan Alokasi Dana Desa Di Kampung Matara Distrik Semangga. Jurnal Kinabalu, 8(1), 1–8.
Paselle, E., Annivelorita, Setyawati, S., Riyanto, T., & Benni, A. (2018). Akuntabilitas Pengelolaan Alokasi Dana Desa Bagi Pembangunan. Jurnal Administrative Reform, 6(2), 52–66. https://doi.org/10.52239/jar.v6i2.1899
Siregar, R., Dewi, R. S., & Haidir. (2020). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) pada Desa Medan Senembah. In Prossiding Seminar Hasil Penelitian 2019. Universitas Muslim Nusantara, Medan 1 Oktober 2020 (pp. 398–404).
Suardi, Nazirwan, & Fitriani. (2021). Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Desa Lumindai Kecamatan Barangin Kota Sawahlunto Tahun 2019. JIEE : Jurnal Ilmiah Ekotrans & Erudisi, 1(2), 31–37.
Teodorus, Poltak Parhusip Christy, G. (2023). Akuntabilitas Dan Transparansi Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa Di Desa Bongkaras Kecamatan Silima Pungga-Pungga, Kabupaten Dairi. JRAK, 9(1), 136–154.
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a ceative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).