Tranparansi dan Akuntabilitas Pengelolaan Dana Desa dalam Pencapaian Good Governance: Studi Kasus Desa Cepogo, Kabupaten Boyolali

Puji Astuti(1*), Rochmi Widayanti(2), Ratna Damayanti(3),

(1) Universitas Islam Batik Surakarta, Central Java
(2) Universitas Islam Batik Surakarta, Central Java
(3) Universitas Islam Batik Surakarta, Central Java
(*) Corresponding Author

Abstract


A village fund program is a form of government concern for the development of rural areas. The management of village funds consists of five stages, namely planning, implementation, managing, reporting, and responsibility, which should be based on the principles of good governance. The Cepogo Village Government, Cepogo District, Boyolali Regency, in Central Java Province is one of the village governments in Indonesia that has implemented the principles of good governance in managing village funds. This study aims to see how the implementation of the principles of transparency and accountability in the management of village funds by the Cepogo Village Government to achieve good governance standards. This study uses a descriptive qualitative approach. The data collection technique used was direct interviews with a semi-structured method. The participants of this study were the Village Head of Administration, Village Secretary, Village Treasurer, and staff of the Administration Section for managing the village fund who are responsible for managing it. The results showed that the planning and implementation of Village Fund Program activities had shown accountable and transparent management. In terms of accountability, both physical and management activities, it has shown that the implementation is accountable and transparent. 

Keywords


Accountability; Cepogo village; Good governance; Government governance; Transparency; Village fund program

Full Text:

PDF

References


Arifiyanto, D. F., & Kurrohman, T. (2014). Akuntabilitas Pengelolaan Alokasi Dana Desa di Kabupaten Jember. Jurnal Riset Akuntansi dan Keuangan, 2(3), 473–485.

Astuti, T. P., & Yulianto, Y. (2016). Good Governance Pengelolaan Keuangan Desa Menyongsong Berlakunya Undang-Undang Nomor 6 Tahun 2014. Jurnal Riset Akuntansi, 1(1), 1–14.

Coryanata, I. (2012). Akuntabilitas, Partisipasi Masyarakat dan Transparansi Kebijakan Publik sebagai Pemoderating Hubungan Pengetahuan Dewan tentang Anggaran dan Pengawasan Keuangan Daerah (APBD). Jurnal Akuntansi dan Investasi, 12(2), 110–125.

DPR RI (2014). Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Diakses tanggal 24 Oktober 2019 dari https://www.dpr.go.id/dokjdih/document/uu/UU_2014_6.pdf.

DPR RI (2019). Pengelolaan Dana Desa Masih Bermasalah. Diakses tanggal 23 November 2019 dari http://www.dpr.go.id/berita/detail/id/25283/t/Pengelolaan+Dana+Desa+Masih+Bermasalah.

Farida, V., Jati, W. A., & Harventy R., (2018). Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Kecamatan Candipuro Kabupaten Lumajang. Jurnal Akademi Akuntansi, 1(1), 64–73.

Ismail, M., Widagdo, A.K., & Widodo, A. (2016). Sistem Akuntansi Pengelolaan Dana Desa. Jurnal Ekonomi dan Bisnis, 19(2), 329–339.

Jensen, C. M., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behaviour, Agency Costs, and Ownership Structure. Journal of Financial Economics, 3, 305–360.

Kemenkeu (2015). Peraturan Pemerintah RI No 22 Tahun 2015 tentang Perubahan atas Pertaruran Pemerntah No 60 tahun 2014 tentang Dana Desa yang Bersumber dari APBN. Diakses tanggal 2 November 2019 dari https://jdih.kemenkeu.go.id/fullText/2015/22TAHUN2015PP.pdf.

Kemenkeu (2017). Buku Saku Dana Desa. Diakses tanggal 19 Oktober 2019 dari http://www.djpk.kemenkeu.go.id/wp-content/uploads/2017/12/Buku-Saku-Dana-Desa-ttd-menteri-final-cover_opt.pdf.

Kemendagri (2007). Peraturan Menteri Dalam Negeri Nomor 37 tahun 2007 tentang Pedoman Pengelolaan Keuangan Desa. Diakses tanggal 20 Oktober 2019 dari https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&ved=2ahUKEwiDr4Hc7LzqAhXET30KHaZ4CcEQFjAAegQIBhAB&url=http%3A%2F%2Fbinapemdes.kemendagri.go.id%2Fuploads%2Fgallery%2FPermendagri_No._37_Th_._2007_Ttg_._Pedoman_Pengelolaan_Keuangan_Desa_.pdf&usg=AOvVaw0J_pLLkQp-CpTSXVcdKxAw.

Krina, P. L. L. (2003). Indikator dan Alat Ukur Prinsip Akuntabilitas, Transparansi dan Partisipasi. Jakarta: Bappenas.

LAN & BPKP (2000). Akuntabilitas dan Good Governance. Bogor. Diakses tanggal 21 Desember 2019 dari http://kms.ipb.ac.id/1715/1/Akuntabilitas%20dan%20Good%20Governance%2C%20Modul%201%20dari%205%20Modul%20Sosialisasi%20Sistem%20Akuntabilitas%20Kinerja%20Instansi%20Pemerintah%20%28AKIP%29.pdf.

Moleong, L. J. (2012). Metodologi Penelitian Kualitatif. Bandung: PT Remaja Rosdakarya.

Pemerintah Desa Panggungharjo (2014). Permendagri No. 113 Tahun 2014 tentang Pengelolaan Keuangan Desa. Diakses tanggal 26 Oktober 2019 dari http://www.panggungharjo.desa.id/wp-content/uploads/2018/02/PERMENDAGRI-No.-113-Tahun-2014-tentang-Pengelolaan-Keuangan-Desa.pdf.

Putra, H. S. (2017). Tata Kelola Pemerintahan Desa dalam Mewujudkan Good Governace di Desa Kalibelo Kabupaten Kediri. Jurnal Politik Muda, 6(2), 110–119.

Putra, I. P. A. S., Sinarwati, K., & Wahyuni, M. A. (2017). Akuntabilitas dan Transparansi Pengelolaan Alokasi Dana Desa (ADD) di Desa Bubunan Kecamatan Seririt Kabupaten Buleleng. e-Journal Universitas Pendidikan Ganesha, 8(2), 1–11.

Rahadian, A. H. (2010). Mewujudkan Good Governance melalui Pelayanan Publik. Jurnal Ilmiah STIAMI, 57–70.

Rahum, A. (2015). Pengelolaan Alokasi Dana Desa (ADD) dalam Pembangunan Fisik Desa Krayan Makmur Kecamatan Long Ikis Kabupaten Paser. E-journal Ilmu Pemerintahan, 3(4), 97–113.

Tjokroamidjojo, B. (2000). Good Governance (Paradigma Baru Manajemen Pembangunan). Jakarta: UI Press.

Tomuka, S. (2015). Penerapan Prinsip-Prinsip Good Governance dalam Pelayanan Publik di Kecamatan Girian Kota Bitung (Studi tentang Pelayanan Akte Jual Beli). E-journal Unsrat, 2(2), 1–15.

United Nations Development Program (UNDP) (1997). Governance for sustainable human development. Diakses tanggal 24 November 2019 dari http://Opening-Discussion-Paper--Governance-for-Sustainable-Development.pdf.

Widayanti, R., Masitoh, E., & Dwi, A. (2019). Penerapan Azas Pengelolaan Keuangan Desa: Tinjauan Permendagri Nomor 113 Tahun 2014 di Wilayah Wonogiri Jawa Tengah. Jurnal FEB UNMUL Kinerja, 16(1), 10–21.




DOI: https://doi.org/10.30588/jmp.v10i2.628

Article Metrics

Abstract view : 1840 times
PDF - 15 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2021 Puji Astuti, Rochmi Widayanti, Ratna Damayanti

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

Creative Commons License
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship is licensed under a Creative Commons Attribution 4.0 International License.
Based on a work at http://ejournal.up45.ac.id/index.php/maksipreneur.

Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship has been indexed/archived by:

DOAJGoogle Scholar Crossref Sinta EBSCO Essentials Garuda IOS Microsoft Academic ROAD Dimensions WorldCat ResearchBib Scilit logo OpenAIRE CORE Semantic Scholar EuroPub Publons

Journal of Maksipreneur: Management, Cooperative, and Entrepreneurship (JMP)

Organized by Management Department, Universitas Proklamasi 45, Yogyakarta, Indonesia

Published by Universitas Proklamasi 45, Yogyakarta, Indonesia

Email: maksipreneurjurnal@gmail.com | jurnal.maksipreneur@up45.ac.id

ISSN (electronic): 2527-6638  ISSN (printed): 2089-550X