Article Sidebar

Download
PDF
Statistic
Read Counter : 1005 Download : 693

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

Author Biography

Windyastuti Windyastuti, Faculty of Economics and Business, UPN “Veteran”, Yogyakarta, Indonesia

 

How to Cite
Windyastuti, W., Fitriyani, L. Y., Marita, M., & Afifah, M. N. (2020). Accountability and Transparency in Managing Village Funds in Ngawen, Blora, Central Java. Proceeding UII-ICABE, 1(1), 177–184. Retrieved from https://journal.uii.ac.id/icabe/article/view/14705
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. 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
  2. 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
  3. 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
  4. 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
  5. 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
  6. 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
  7. 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
  8. 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
  9. 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
  10. 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
  11. 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
  12. 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
  13. 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
  14. 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
  15. 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
  16. Meutia, I., & Liliana, L. (2017). Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 8(2), 336–352.
  17. https://doi.org/https://doi.org/10.18202/jamal.2017.08.7058
  18. Mulgan, R. (2003). Accountability: An Ever-Expanding Concept. Journal Public Administration,
  19. (3), 555–576.
  20. 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
  21. 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
  22. 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
  23. Setiawan. (2008). Pengelolaan Alokasi Dana Desa Dalam Mewujudkan Good Governance. Jurnal Ilmiah Among Makarti, 11(222), 4–36.
  24. 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.
  25. 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
  26. 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
  27. 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
  28. 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.
  29. 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
  30. 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
  31. 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