Main Article Content
Abstract
This research was conducted to determine the effect of accountability and transparency in managing of village allocation funds in Ngawen District, Blora Regency. This study uses a quantitative approach with regression analysis as a tool. The influence of accountability and transparency can identified from the performance of the Ngawen district government in the presentation of information and comparative reports on village fund allocation with the previous year. The result shows that accountability and transparency had an influence on the management of village fund allocation, especially in the Ngawen District of Blora Regency. The higher the accountability of the Ngawen District government, the better the management of village fund allocation would be. Moreover, in the transparency dimension, it is showed that a better transparency of the Ngawen District government will improve the management of village fund allocation.
Keywords: accountability, transparency, managing, village funds
Article Details
References
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- Simangunsong, F., & Wicaksono, S. (2017). Evaluation of Village Fund Management in Yapen Islands Regency Papua Prov¬ince (Case Study at PasirPutih Village, South Yapen District). Open Journal of Social Sciences, 5, 250–268. https://doi.org/https://doi.org/10.4236/jss.2017.59018
- Siriwardhane, P., & Taylor, D. (2017). Perceived Accountability for Local Govern¬ment Infrastructure Assets: The Influ¬ence of Stakeholders. Pacific Accounting Review, 29(4), 551–272. https://doi.org/https://doi.org/10.1108/PAR-11-2016-0110
- Srirejeki, K. (2015). Tata Kelola Keuangan Desa. Jurnal Akuntansi Dan Bisnis, 15(1), 33–37. https://doi.org/https://doi.org/10.20961/jab.v15i1.174
- Subroto, A. (2009). Akuntabilitas Pengelolaan AlokasiDana Desa (Studi Kasus Pengelolaan Alokasi DanaDesa di Desa-Desa Dalam Wilayah Kecamatan Tlogomulyo Kabupaten Temanggung Tahun 2008).Tesis. Universitas Diponegoro. Semarang.
- Sululing, S. (2017). Pelaporan Keuangan Alokasi Dana Desa sebagai Salah Satu Akuntabilitas Keuangan Desa. Jurnal Ekonomi, 22(2), 212–228. https://doi.org/https://doi.org/10.24912/je.v22i2.228
- Umami, R., & Nurodin, I. (2017). Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Keuangan Desa. Jurnal Ilmian Ilmu Ekonomi, 6(11), 74–80. https://doi.org/10.1063/1.481887
- Zerbinati, S. (2012). Multi-level Governance and EU Structural Funds: An Entrepreneurial Local Government Perspective. Local Government Studies, 38(5), 577–597. https://doi.org/https://doi.org/10.1080/03003930.2011.649914
References
Arifiyanto, D. F., & Kurrohman, T. (2014). Akuntabilitas Pengelolaan Alokasi Dana Desa Di Kabupaten Jember. Jurnal Riset Akuntansi Dan Keuangan, 2(3), 473. https://doi.org/10.17509/jrak.v2i3.6598
Asrori. (2014). Kapasitas Perangkat Desa Dalam Penyelenggaraan Pemerintahan Desa Di Kabupaten Kudus. Jurnal Bina Praja, 6(2), 101–116. https://doi.org/https://doi.org/10.21787/jbp.06.2014.101-116
Astuti, T. P., & Yulianto, Y. (2016). Good Governance Pengelolaan Keuangan Desa Menyongsong Berlakunya Undang-Undang Nomor .6 Tahun 2014. Jurnal Berkala Akuntansi Dan Keuangan Indonesia, 1(1), 1–14. https://doi.org/https://doi.org/10.20473/baki. v1i1.1694
Barut, M., Raar, J., & Azim, M. I. (2016). Biodiversity and Local Government: A Reporting and Accountability Perspective. Managerial Auditing Journal, 31(2), 197–227. https://doi.org/https://doi.org/10.1108/MAJ-08-2014-1082
Boonperm, J., Haughton, J., & Khandker, S. R. (2013). Does the Village Fund Matter in Thailand? Evaluating the Impact on Incomes and Spending. Journal of Asian Economics, 25, 3–16. https://doi.org/https://doi.org/10.1016/j.asieco.2013.01.001
Bovens, M. (2007). Analyzing and Assessing Accountability: A Conceptual Framework. European Law Journal, 13, 173-190. https://doi.org/https://doi.org/10.1111/j.1468- 0386.2007.00378.x
Boy, D., & Siringoringo, H. (2011). Analisis Pengaruh Akuntabilitas dan Transparansi Pengelolaan Anggaran Pendapatan dan Belanja Sekolah (APBS) Terhadap Partisipasi Orang Tua Murid. Jurnal Ilmiah Ekonomi Bisnis, 14(2), 79– 87.https://doi.org/http://dx.doi.org/10.35760/eb.2009.v14i2.309
Drew, J., Kortt, M. A., & Dollery, B. (2014). Economies of Scale and Local Govern¬ment Expenditure: Evidence From Aus¬tralia. Administration & Society, 46(6), 632–653. https://doi.org/https://doi.org/10.1177/0095399712469191
Gayatri, M. Y. L., & Widhiyani, N. L. S. (2017). Transparansi dan Akuntabilitas Pengelolaan Keuangan Dana Desa Untuk Mendorong Kemandirian Masyarakat Pedesaan. Jurnal Ekonomi Kuantitatif Terapan, 10(2), 175–182. https://doi.org/https://doi.org/10.24843/JEKT.2017.v10.i02.p07
Haughton, J., Khandker, S. R., & Rukumnuaykit, P. (2014). Appraising the Thailand Village Fund. Asian Economic Journal, 28(4), 363–388. https://doi.org/https://doi.org/10.1111/asej.12041
Hay, R., & Martin, S. (2014). Controlling Local Government Spending: The Implementation and Impact of Capping Council Taxes. Local Government Studies, 40(2), 224–239. https://doi.org/https://doi.org/10.1080/03003930.2013.795890
Heinelt, H., & Stolzenberg, P. (2014). ‘The Rhinish Greeks’. Bailout Funds for Local Government in German Federal States. Urban Research & Practice, 7(2), 228–240. https://doi.org/https://doi.org/10.1080/17535069.2014.910934
Kartika, R. (2015). Partisipasi Masyarakat dalam Mengelola Alokasi Dana Desa (ADD) di Desa Tegeswetan dan Desa Jangkrikan Kecamatan Kepil Kabupaten Wonosobo. Jurnal Bina Praja, 4(3), 179–188. https://doi.org/https://doi.org/10.21787/jbp.04.2012.179-188
Karyanto, R. (2016). Apakah Penyaluran Dana Desa Terhambat oleh Karakteristik Kepala Desa? Jurnal Akuntansi Dan Bisnis, 16(2), 149–161. https://doi.org/https://doi.org/10.20961/jab.v16i2.203
Kurniawati, S., Djayusman, R. R., & Nugraha, A. L. (2018). The Influence of Village Fund Towards Achievement of Society’s Welfare at Wukirsari Village, Yogyakarta. Falah: Jurnal Ekonomi Syariah, 3(1), 39–52. https://doi.org/https://doi.org/10.22219/jes.v3i1.5833
Meutia, I., & Liliana, L. (2017). Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 8(2), 336–352.
https://doi.org/https://doi.org/10.18202/jamal.2017.08.7058
Mulgan, R. (2003). Accountability: An Ever-Expanding Concept. Journal Public Administration,
(3), 555–576.
Nurhakim, I., & Yudianto, I. (2018). Implementation of Village Fund Management in Panyirapan Village, Sukanagara Vil¬lage and Soreang Village, Soreang Sub-Dstrict, Bandung Regency.Journal of Accounting, Auditing, and Business, 1(2), 35–47. https://doi.org/https://doi.org/10.24198/jaab.v1i2.18346
Ramly, A., Wahyuddin, W., Mursyida, J., & Mawardati, M. (2018). The Implementa¬tion of Village Fund Policy in Improving Economy of Village Society. Jurnal Ilmiah Peuradeun, 6(3), 459-478. https://doi.org/https://doi.org/10.26811/peuradeun.v6i3.184
Rudiana. (2018). Governance Development Based on Village Fund Year 2016 in Bandung Regency: Portrait of Un-constrained Village in the Establish¬ment of Development Priorities (Study In Ciburial Village Cimenyan District Bandung Regency). Advances in Social Sciences Research Journal, 5(3), 333–341. https://doi.org/https://doi.org/10.14738/assrj.53.4277
Setiawan. (2008). Pengelolaan Alokasi Dana Desa Dalam Mewujudkan Good Governance. Jurnal Ilmiah Among Makarti, 11(222), 4–36.
Setiawan, M. ., Atmadja, A. W. ., & Sulindawati, N. G. . (2017). Analisis Transparansi dan Akuntabilitas Pelaporan Alokasi Dana Desa (Studi Kasus Desa Bengkel Kecamatan Busungbiu Kabupaten Buleleng). E-Journal S1 Akuntansi, 7(1), 1–11.
Simangunsong, F., & Wicaksono, S. (2017). Evaluation of Village Fund Management in Yapen Islands Regency Papua Prov¬ince (Case Study at PasirPutih Village, South Yapen District). Open Journal of Social Sciences, 5, 250–268. https://doi.org/https://doi.org/10.4236/jss.2017.59018
Siriwardhane, P., & Taylor, D. (2017). Perceived Accountability for Local Govern¬ment Infrastructure Assets: The Influ¬ence of Stakeholders. Pacific Accounting Review, 29(4), 551–272. https://doi.org/https://doi.org/10.1108/PAR-11-2016-0110
Srirejeki, K. (2015). Tata Kelola Keuangan Desa. Jurnal Akuntansi Dan Bisnis, 15(1), 33–37. https://doi.org/https://doi.org/10.20961/jab.v15i1.174
Subroto, A. (2009). Akuntabilitas Pengelolaan AlokasiDana Desa (Studi Kasus Pengelolaan Alokasi DanaDesa di Desa-Desa Dalam Wilayah Kecamatan Tlogomulyo Kabupaten Temanggung Tahun 2008).Tesis. Universitas Diponegoro. Semarang.
Sululing, S. (2017). Pelaporan Keuangan Alokasi Dana Desa sebagai Salah Satu Akuntabilitas Keuangan Desa. Jurnal Ekonomi, 22(2), 212–228. https://doi.org/https://doi.org/10.24912/je.v22i2.228
Umami, R., & Nurodin, I. (2017). Pengaruh Transparansi Dan Akuntabilitas Terhadap Pengelolaan Keuangan Desa. Jurnal Ilmian Ilmu Ekonomi, 6(11), 74–80. https://doi.org/10.1063/1.481887
Zerbinati, S. (2012). Multi-level Governance and EU Structural Funds: An Entrepreneurial Local Government Perspective. Local Government Studies, 38(5), 577–597. https://doi.org/https://doi.org/10.1080/03003930.2011.649914