Model Good Governance Pengelolaan Keuangan Kampung

Authors

  • Siti Rofingatun
  • Bill Pangayow
  • Rudiawie Larasati

DOI:

https://doi.org/10.52062/jaked.v17i2.2584

Keywords:

Good governance, Border villages, AHP, Villages funds

Abstract

The Good Governance Model for border village finance is needed in the integration of policies in village financial management. The purpose of this study is to model the financial good governance of border villages of the Republic of Indonesia and Papua New Guinea and their application in four border villages. Research respondents consisted of public sector accounting experts called informants to create a model of Good Governance and respondents of village officials and the community in four villages to determine the quality of the implementation of Good Governance. The analytical tool used is the Analytic Hierarchy Process. The results showed that the use of funds in accordance with the established budget which is very important for village financial management. In addition, an explanation to the community about village finances is the next important sub factor followed by openness in the financial sector, the system and procedure.

Downloads

Download data is not yet available.

References

Azlina N, Hasan A, Desmiyawati, Muda I. 2017. The effectiveness of village fund management (Case study at villages in coastal areas in Riau). International Journal of Economic Research: 14(12)

Falah S, Marlissa ER, Pangayow B, Ghozali I. 2018. Antecedent development of village borders: testing analysis of factors. International Journal of Civil Engineering and Technology: 9(8)

Guo R. 2004. Cross border resource management: Theory and Practice. Amsterdam: Elsevier

Jogiyanto H. 2004. Metodologi Penelitian Bisnis: Salah Kaprah Dan Pengalaman-Pengalaman. Yogyakarta: BPFE.

Kiswanto, Mustikawati F, Puspitasari D, Murtini H, Gunawan DI. 2017. Perception of village financial managers of accounting fraud tendency. International Conference on Studies in Business, Management, Education and Law: 5th

Kurniawan, Firmansyah I. 2018. Problem and solution of village accounting implementation using Analytic Network Process Approach. International Journal of Management and Applied Science: 4(5)

Kurniawati Y, Pangayow B. 2017. Pengaruh akuntabilitas pengelolaan keuangan alokasi dana kampung, kebijakan kampung dan kelembagaan kampung terhadap kesejahteraan masyarakat. Jurnal Akuntansi & Keuangan Daerah: 12(2)

Pangayow B. 2017. Gap Ekspektasi kualitas laporan keuangan kampung antara pengelola keuangan dan masyarakat di Distrik Sentani Kabupaten Jayapura. Jurnal Akuntansi & Keuangan Daerah: 12(1)

Ramly AR, Wahyuddin, Mursyida J, Mawardati. 2018. Implementation of village fund policy in improving economy of village society. Jurnal Ilmiah Peuradeun: 6(3)

Rasmi D, Salle A, Pangayow B. 2018. Analisis pengelolaan dan pertanggungjawaban keuangan kampung. Jurnal Akuntansi & Keuangan Daerah: 13(1)

Republik Indonesia. 2014. Peraturan Menteri Dalam Negeri nomor 113 tahun 2014 tentang Pengelolaan Keuangan Desa. Jakarta

Republik Indonesia. 2014. Undang-undang nomor 6 tahun 2014 tentang Desa. Jakarta

Republik Indonesia. 2018. Peraturan Menteri Dalam Negeri nomor 20 tahun 2018 tentang Pengelolaan Keuangan Desa. Jakarta

Saaty TL. 2008. Decision making with the analytic hierarchy process. International Journal of Services Sciences: 1(1)

Savitri E, Gumanti TA, Diyanto AV. 2018. The effectiveness of allocated village funds management. Journal of Applied Management: 16(4)

Simangunsong F, Wicaksono S. 2017. Evaluation of village fund management in Yapen Islands Regency, Papua Province (Case study at Pasir Putih village, South Yapen District). Open Journal of Social Science: 10

Sutikno, Suliswanto MSW. 2018. Evaluation of village fund allocation contribution on village economic development and rural business growth in Indragiri Hilir Regency. Kajian Ekonomi dan Keuangan: 2(1)

Tulis YG, Utami I, Hapsari ANS. 2018. Village fund management transparency: A lesson learned. Journal of Accounting and Strategic Finance: 1(2)

Wahyuningsih dan Kiswanto. 2016. Factors affecting the accountability of village financial management. Accounting Analysis Journal: 5(3)

Wonar K, Falah S, Pangayow B. 2018. Pengaruh kompetensi aparatur desa, ketaatan pelaporan keuangan dan sistem pengendalian internal terhadap pencegahan fraud dengan moral sensitivity sebagai variabel moderasi. Jurnal Akuntansi, Audit & Aset: 1(2)

Additional Files

Published

2022-11-30

Issue

Section

Artikel