Reka Mustika Rama, - (2022) ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DESA STUDI KASUS DI DESA SUKAJAYA KABUPATEN SUMEDANG. S1 thesis, Universitas Pendidikan Indonesia.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana akuntabilitas dan transparansi pengelolaan keuangan desa dilihat dari dimensi akuntabilitas kejujuran dan akuntabilitas hukum, akuntabilitas proses, akuntabilitas program, akuntabilitas kebijakan, keinformatifan, keterbukaan, dan pengungkapan. Penelitian ini dilakukan di Desa Sukajaya Kabupaten Sumedang menggunakan jenis penelitian kualitatif dengan metode studi kasus. Pengumpulan data dilakukan dengan wawancara dengan beberapa informan terkait dan telaah dokumen. Analisis data menggunakan model Miles and Huberman yaitu data reduction, data display, dan conclusion drawing. Hasil penelitian ini menunjukkan bahwa Desa Sukajaya telah melaksanakan akuntabilitas pengelolaan keuangan desa dengan baik, namun beberapa masyarakat tidak mengetahui kebijakan apa saja yang dibuat oleh desa. Sedangkan dalam pemenuhan transparansi, Desa Sukajaya sudah trasnparan ditandai dengan keinformatifan dan keterbukaan dalam pelaksanaan program dengan memasang papan informasi mengenai program yang sedang berlangsung, namun dalam memasang infografik APBDes di halaman depan desa serta penyebarluasan infografik mengenai APBDes ke media sosial belum dilaksanakan. Kata Kunci : akuntabilitas, transparansi, pengelolaan keuangan desa This study aims to determine how the accountability and transparency of village financial management are seen from the dimensions of accountability, honesty and legal accountability, process accountability, program accountability, policy accountability, informativeness, openness, and disclosure. This research was conducted in Sukajaya Village, Sumedang Regency using a qualitative type of research with a case study method. Data collection was carried out by interviewing several related informants and reviewing documents. Data analysis used the Miles and Huberman model, namely data reduction, data display, and conclusion drawing. The results of this study indicate that Sukajaya Village has implemented village financial management accountability well, but some people do not know what policies are made by the village. Meanwhile, in compliance with transparency, Sukajaya Village has been transparent, marked by informativeness and openness in program implementation by installing information boards regarding ongoing programs, but installing the APBDes infographic on the front page of the village and disseminating infographics about APBDes to sosial media has not been implemented. Keywords : accountability, transparency, village financial management
| Item Type: | Thesis (S1) |
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| Uncontrolled Keywords: | accountability, transparency, village financial management |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Reka Mustika Rama |
| Date Deposited: | 16 Aug 2022 02:45 |
| Last Modified: | 16 Aug 2022 02:45 |
| URI: | http://repository.upi.edu/id/eprint/75598 |
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