Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

DOI: https://doi.org/10.21070/jas.v2i2.1565

Author (s)


(1) * Andrianto - Andrianto   (Universitas Muhammadiyah Surabaya)  
        Indonesia
(*) Corresponding Author

Abstract


With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.





Keywords

Village Finance; Financial Reporting; Accountable



Full Text: PDF



References


Akbar, B. 2011. Akuntabilitas Publik dan Peran Akuntansi Keuangan Daerah Pada Pemerintah Daerah. Avalaible at https : //pekikdaerah.wordpress.com.

Aliyah, S., dan A. Nahar. 2012. Pengaruh Penyajian Laporan Keuangan Daerah Dan
Aksesibilitas Laporan Keuangan Daerah Terhadap Transparansi Dan Akuntabilitas Pengelolaan Keuangan Daerah Kabupaten Jepara.
Jurnal Akuntansi & Auditing.
Vol.8 No.2:97-189.

Fatihuddin, Didin. 2012. Metode Penelitian Untuk Ilmu Ekonomi, Manajemen dan Akuntansi : dari Teori ke Praktek. Surabaya : PPs UM Surabaya.

Furqani, A. 2010. Pengelolaan Keuangan Desa Dalam Mewujudkan Good Governance (Studi Pada Pemerintahan Desa Kalimo’ok Kecamatan Kalianget Kabupaten Sumenep). Tesis. Surabaya: UPN Jatim.

Harun. 2007. Obstacle to Public Sector Accounting Reform in Indonesia. Buletin of Indonesia Economics Studies,43 ( 3) : 365 -376.

Kindarsih, L. 2008. Faktor-Faktor yang Mempengaruhi Kualitas Anggaran Pendapatan dan Belanja Sekolah (APBS) SMA Negeri di Yogyakarta. Tesis Mahasiswa Program pasca sarjana Universitas Gajah Mada.

Peraturan Menteri Dalam Negeri No. 113 tahun 2014 tentang Pedoman Pengelolaan keuangan Desa.

Peraturan Bupati Jombang No.07 tahun 2017 tentang Pedoman Pengelolaan Keuangan Desa.

Sadjiarto, A. 2000. Akuntabilitas dan Pengukuran Kinerja Pemerintahan. Jurnal Akuntansi dan Keuangan, Vol. 2 No.2:138-150.

Tanjung, A.H. 2000. Akuntansi, Transparansi dan Akuntabilitas Keuangan Publik. Available at https : // swamandiri.wordpress.com.

Undang –Undang Republik Indonesia No. 06 Tahun 2014 tentang Desa.

Yahya, I. 2006. Akuntabilitas dan Transparansi Pengelolaan Keuangan Daerah. Jurnal Sistem Teknik Industri. Vol 7 No. 4 : 27-29.

Yuliani, S.,Nadirsyah, dan U. Bakar. 2010. Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah dan Peran Internal Audit Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Jurnal Telaah dan Riset Akuntansi. Vol. 3 No. 2 :206 -220.


Article View

Abstract views : 29 times | PDF files viewed : 21 times

Dimensions, PlumX, and Google Scholar Metrics

10.21070/jas.v2i2.1565


Refbacks

  • There are currently no refbacks.


Copyright (c) 2018 Journal of Accounting Science

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