This is an outdated version published on 2025-02-18. Read the most recent version.

PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAN KEUANGAN DESA DI DESA LEBANI KECAMATAN MAIWA KABUPATEN ENREKANG

Indonesia

Authors

  • Zarina Universitas Muhammadiyah Enrekang

DOI:

https://doi.org/10.35446/akuntansikompetif.v8i1.2029

Abstract

This Reaarch aimend to study the role of Villange apparatus on Accountability for village financial management in Lebani Village, Maiwa Sub-distict, Enrekang Regency. The date were collected thorough questionnaire and documentation. The sample of this research was 14 people involved in accountabiliy for village financial management. The datw was analyzed usinf descripstive Quantitative Analysis.

          The Result of this research showed that the role of Village apparatus on accuntability for village financial management already had a role that can be seen in stages of pleanning, implementation, administrasi, reporting, and accountability in accordance with the domestic Government Regulation number 113 on 2014.

 

          Keywords : The role of Village Apparatus, Accountability for Village Financial  Management

References

Gunawan, Betara Indra. 2013. Mengenal Perangkat Desa Jurnal Ekonomi.

Kurnia, Dadang 2015. Pengelolaan Keuangan Desa. Jakarta: Badan Pengawas Keuangan dan Pembangunan

Kurniawati, Yany. 2019 Akuntabilitas Dan Transparasi Pengelolaan Alokasi Dana Desa Dalam Pembangunan Di Desa. Repository.Usm.Ac.Id, https://repository.usm.ac.id/files/skripsi/B21A/2014/B.231.14.0635/B.231.14.0635-15-File-Komplit-20190304102904.pdf.

Nurhayati. 2023 Penerapan Akuntabilitas Dan Transparansi Pengelolaan Alokasi Dan Desa Di Lerang Pinrang (Analisis Akuntansi Syariah)

Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa.

Peraturan Pemerintah Nomor 60 tahun 2014 tentang ketentuan pengelokasian dan Penyaluran Dana Desa.

Permendesa Nomor 5 Tahun 2015 Tentang Penetapan Prioritas Penggunaan Dana Desa.

Pusdiklatwas. 2016. Pengelolaan Keuangan Desa. BPKP. Bogor.

Sugiyono. 2020. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Syaodin, Iswandi. 2019. Metodologi Penelitian Pendidikan. Bandung: Remaja Rosdakarya.

Published

2025-02-18

Versions

Issue

Vol. 8 No. 1 (2025)

Section

Articles

License

Copyright (c) 2025 Zarina

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.