Efektivitas Penggunaan Aplikasi Sistem Keuangan Desa (SISKEUDES) Sebagai Bentuk Transparansi dan Akuntabilitas Keuangan Desa Ngoro Kecamatan Ngoro Kabupaten Jombang

Mardani Fitria Ningrum, Moh. Amin, Arista Fauzi Kartika Sari

Abstract


The central government requires the village government to make APBDes reports and reports on the realization of APBDes implementation as a form of accountability for the performance of village apparatus to the community or the public which is useful for measuring the results of village government performance and is a form of transparency, accountability in the financial reports of Ngoro Village. The purpose of this study is to find out how effective the use of the Village Financial System Application is as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency. This research uses a qualitative method with a qualitative descriptive research type. The results of this study indicate that the use of the Village Financial System Application has been effective as a form of transparency and accountability in the financial reports of Ngoro Village, Ngoro District, Jombang Regency.                                                                                                                                         

Keywords: Transparency, accountability, effectiveness, SISKEUDES


Full Text:

PDF

References


Upaya Pemberdayaan Masyarakat. Jakarta: PT Raja Grafindo. Cetakan ke 3.

Amas, N. W., Bake, J., & Alam, S. (2020). Efektivitas Aplikasi Sistem Keuangan Desa Bagi Pemerintah Desa Dalam Pelaporan Keuangan Di Kabupaten Kolaka. Publika : Jurnal Administrasi Pembangunan Dan Kebijakan Publik, 11(2), 232. https://doi.org/10.33772/publica.v11i2.12780.

Campbell, J. P. (1989). Dietary treatment of infant colic: a double-blind study. The Journal of the Royal College of General Practitioners, 39(318), 11–14.

Kasmir. (2014). Pengantar Manajemen Keuangan. Jakarta: PT. Raja Grafindo Persada.

Manoppo, H., & Arie, F. V. 2016. Pengaruh Struktur Modal, Ukuran Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan Otomotif Yang Terdaftar Di Bursa Efek Indonesia Periode 2011-2014, Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi.

Mardiasmo, 2009. Akuntansi Sektor Publik. Yogyakarta: Andi.

Mardiasmo. 2018. Akuntansi Sektor Publik. Yogyakarta:Andi.

Nyland, Kari and Pettersen, I. Johanne. 2015. Hybrid Controls and accountabilities in public sector management. International Journal of Public Sector Management, Vol. 22 Iss 2 pp. 105-120. Norway: Trondheim Business School.

Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang Pedoman Pengelolaan Keuangan Desa, http://www.bpkp.go.id, diakses pada tanggal 26 Oktober 2022.

Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Tentang Pedoman Tentang Tata Kelola Keuangan Desa, http://www.bpkp.go.id, diakses pada tanggal 26 Oktober 2022.

Satori, D. Dan Komariah, A. 2014. Metodologi Penelitian Kualitatif. Bandung: Alfabeta.

Siagian, Sondang P. 2012. Teori Motivasi dan Aplikasinya. Jakarta: Rineka Cipta.

Situs resmi BPKP Buku kerja Aplikasi sistem keuangan desa tahun 2016 http://www.bpkp.go.id, Diakses pada 25 Oktober 2022.

Situs resmi BPKP Buku kerja sistem keuangan desa http://www.bpkp.go.id, diakses pada tanggal 25 Oktober 2022.

Sugiyono. 2018. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Sugiyono. 2016. Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Turner, Mark and Hulme, David ,1997. Governance, Administrasi, and Development: Making The State Work. London: MacMillan Press Ltd.

Undang–Undang Republik Indonesia No. 6 Tahun 2014 Tentang Desa.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License