Widia Damayanti, - (2019) ANALISIS AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA CIKONENG KABUPATEN CIAMIS. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mendeskripsikan akuntabilitas pengelolaan Dana Desa di Desa Cikoneng. Pengumpulan data dilakukan dengan wawancara dan observasi terhadap perangkat desa berikut masyarakat Desa Cikoneng serta analisis dokumen terkait pengelolaan Dana Desa. Data yang diperoleh dari penelitian dianalisis menggunakan metode kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pengelolaan Dana Desa di Desa Cikoneng telah akuntabel dengan tidak adanya penyalahgunaan wewenang oleh kepala desa, adanya partisipasi masyarakat dan transparansi, dan laporan pertanggungjawaban yang sesuai aturan serta dilaporkan tepat waktu. Di bandingkan dengan beberapa desa di Indonesia, kompetensi perangkat desa yang bagus dan adanya pendampingan oleh pendamping desa menjadikan Desa Cikoneng dapat akuntabel dalam pengelolaan Dana Desa. Kemudian, temuan dari penelitian ini adalah terkait kebijakan cash for work yang dirasa melunturkan budaya gotong-royong dalam kehidupan masyarakat desa.;--This study aims to describe the accountability of Village Fund Management in Cikoneng Village. The data were collected by using interviews and observations towards village officials, Cikoneng community and some of documents related to Village Fund management. Data obtained from the study were analyzed using qualitative methods with a case study approach. The results showed that the management of Village Funds in Cikoneng Village was accountable in the absence of authoritu by the head of village, community participation and transparency, and regulatory accountability reports and reported on time. Compared to several villages in Indonesia, the competency of a good village and the assistance of village officials made Cikoneng Village accountable in the management of Village Fund. Then, the findings of this study are related to the cash for work policy which is felt to fade the culture of mutual cooperation in the life of rural communities.
| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Akuntabilitas, dana desa, accountability, village funds. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | widia damayanti |
| Date Deposited: | 22 Jul 2020 08:21 |
| Last Modified: | 22 Jul 2020 08:21 |
| URI: | http://repository.upi.edu/id/eprint/39387 |
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