Village Fund Management Accountability in Disadvantaged Village Cluster

Authors

  • Rifai Sufi Departement Of Accounting, Khairun University, North Mollucas, Indonesia

DOI:

https://doi.org/10.55980/esber.v1i1.15

Keywords:

Fund Management Accountability, Accountability, Participatory, Village Fund, Qualitative

Abstract

This study aims to analyze how the implementation of village fund management and the concept of Village Fund Management Accountability in the underdeveloped Village Cluster in Bobane Indah Village, West Patani District, Central Halmahera Regency. The method in this research is qualitative. Data collection was carried out using in-depth interview methods. Village observations and documents such as APBDes and Budget Realization Reports for 2019 and 2020. The number of informants in this research is 5 (five) informants who are village officials. The results of the study indicate that the Accountability of Village Fund management in Bobane Indah Village has met the procedures and compliance in administrative village financial management has met the requirements that apply normatively and assessment with indicators of compliance with procedures, indicators of expectations, and targets of officers, indicators of conformity between targets and program achievements, indicators of budget transparency and financial accountability, indicators of social interaction regarding the management of Village Funds in Bobane Indah Village have been realized.

References

Creswell W. John (2018), Qualitative Research & Research Design (Print II). Yogyakarta, Publisher: Student Library

Hasniat (2016), Village Fund Management Accountability Model. JAKPP Journal, Vol. 2, No. 1, Pg 15-29

Ika Asmawati & Basuki (2019), Village Fund Management Accountability. Journal of Accounting, Vol 2, No. 1, Pg 63-76

Moleong J. Lexy (2016), Qualitative Research Methods (Revised Edition), Bandung, Publisher PT. Youth Rosda Karya.

Subagyo (2011), Research Methods in Theory and Practice. Jakarta : Rineka Cipta Publisher

Sakti, Oktana Yudha. 2015. The Effect of Accountability and Transparency on Supervision Regional Financial Management in Trenggalek Regency Government. Thesis Faculty of Economics. Maulana Malik Ibrahim State Islamic University.

Domestic Government Regulation (Permendagri) Number 20 of 2018, concerning Village Financial Management

Government Regulation Number 78 of 2014, Regarding Development Acceleration Underdeveloped regions,

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Published

2022-03-20

How to Cite

Sufi, R. (2022). Village Fund Management Accountability in Disadvantaged Village Cluster. Entrepreneurship and Small Business Research, 1(1), 15–19. https://doi.org/10.55980/esber.v1i1.15