Pengaruh Kebijakan Pertanggungjawaban Akuntansi Sektor Publik dan Efektivitas Alokasi Dana Gampong (ADG) Terhadap Pembangunan Fisik

Penulis

DOI:

https://doi.org/10.30601/humaniora.v3i1.238

Kata Kunci:

accountability, public sector, effectiveness, allocation of village funds

Abstrak

This aim of this research is to study the policies effect of public sector accounting accountability and the effectiveness of Alokasi Dana Gampong (ADG) on physical development in Aie Village, Simeulue. The object of this research is the ADG in  Aie Village, Simeulue. This research is a descriptive research. The data used are primary data, namely data derived from interviews with village officials and the community. Secondary data is also used from this study, namely data originating from literature. The results of this research shown that the accountability of ADG reports is in accordance with the principles of public accounting, and has implemented a good transparency and accountability. In addition, the ADG of Aie Village, Simeulue was also effective eventhough the planning stage was not good enough.

Referensi

Arifiyanto, Dwi Febri, dan Taufik Kurrohman. (2014). Akuntabilitas Pengelolaan Alokasi Dana Desa di Kabupaten Jember. Jurnal Riset Akuntansi dan Keuangan. Jember : Universitas Jember, Vol.2, N0.3.

Rosalinda, Okta, dan Maryu Nan,i (2014). Pengelolaan Alokasi Dana Desa (ADD) Dalam Menunjang Pembangunan Pedesaan (studi kasus: Desa Segodorejo dan Desa Plaso Kerep, Kecamatan Sumobito, Kabupaten Jombang). Jurnal Ilmiah Mahasiswa FEB, Universitas Brawijaya Malang, Vol.2 No.2

Pasolong, Harbani. (2012). Teori Administrasi Publik. Yogyakarta: Alfabeta

Peraturan Menteri dalam Negeri No. 37 Tahun 2007 Tentang Keuangan Desa

Peraturan Pemerintah Republik Indonesia No. 43 Tahun 2014 Pasal 103-104 Tentang Tata Cara Pelaporan Yang Wajib Dilakukan Kepala Desa.

Undang-Undang Republik Indonesia nomor 6 tahun 2014 Tentang Desa

Yuliana, Y., Rahmawati, C., Adamy, Y., Edwar, E., & Azlim, A. (2018). The Effectiveness Analysis of Village Funds Management Planning. In Proceedings of AICS-Social Sciences (pp. 37–43).

Unduhan

Diterbitkan

2019-04-30

Terbitan

Vol 3 No 1 (2019): April 2019

Bagian

Articles

Lisensi

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Cara Mengutip

Pengaruh Kebijakan Pertanggungjawaban Akuntansi Sektor Publik dan Efektivitas Alokasi Dana Gampong (ADG) Terhadap Pembangunan Fisik. (2019). Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum, 3(1), 26-35. https://doi.org/10.30601/humaniora.v3i1.238