PERAN AKUNTABILITAS PEMERINTAH DESA DALAM MEMBANGUN KEPERCAYAAN PUBLIK

Amrizal Imawan, Gugus Irianto, Yeney Widya Prihatiningtias

Abstract


Abstrak: Peran Akuntabilitas Pemerintah Desa dalam Membangun Kepercayaan Publik. Penelitian ini bertujuan untuk memahami praktik  akuntabilitas keuangan pemerintah Desa. Metode studi kasus digunakan dalam penelitian ini melalui wawancara kepada pemerintah dan masyarakat Desa Pujon Kidul. Hasil menunjukkan bahwa praktik akuntabilitas dijalankan pemerintah desa secara vertikal kepada pemerintah Kabupaten/kota dan secara horizontal kepada masyarakat. Praktik ini dinilai telah sesuai dengan Peraturan Mendagri No. 113 Tahun 2014. Meskipun demikian, pemerintah desa harus membenahi sistem penatausahaan dan meningkatkan partisipasi Badan Perwakilan Desa (BPD). Kendala tersebut dapat diatasi melalui sistem akuntansi yang terkomputerisasi dan peningkatan intensitas musyawarah perwakilan desa.

 

Abstract: The Role of Village Government Accountability in Building Public Trust. This study aims to understand the practices of village government accountability. The case study method is used through interviews with the government and community of Pujon Kidul Village. The results show that the accounting practices are carried out by the village government vertically and horizontally. This practice is considered to be by Minister of Home Affairs Regulation Number 113 of 2014. Nevertheless, the village government must fix the administration system and increase the participation of the Village Representative Body. These can be overcome through a computerized accounting system and increasing the intensity of village representatives' deliberations.


Keywords


tata kelola pemerintah; dana desa; keuangan

Full Text:

PDF

References


Acosta, A. M. (2013). The Impact and Effectiveness of Accountability and Transparency Initiatives: The Governance of Natural Resources. Development Policy Review, 31(1), 89-105. https://doi.org/10.1111/dpr.12021

Ahrens, T., & Ferry, L. (2015). Newcastle City Council and the Grassroots: Accountability and Budgeting under Austerity. Accounting, Auditing & Accountability Journal, 28(6), 909-933. https://doi.org/10.1108/AAAJ-03-2014-1658

Albrecht, F. (2017). Government Accountability and Natural Disasters: The Impact of Natural Hazard Events on Political Trust and Satisfaction With Governments in Europe. Risk, Hazards & Crisis in Public Policy, 8(4), 381-410. https://doi.org/10.1002/rhc3.12122

Andari, R. N. (2018). Kebijakan Pendapatan Desa yang Bersumber Dari Alokasi APBN (Dana Desa) di Indonesia Masa Reformasi 1999-2015 (Studi tentang Perubahan Kebijakan Pendapatan Desa yang Bersumber dari Alokasi APBN/Dana Desa). Responsive: Jurnal Pemikiran Dan Penelitian Administrasi, Sosial, Humaniora dan Kebijakan Publik, 1(1), 12-26. https://doi.org/10.24198/responsive.v1i1.19096

Arifiyanto, D. K., & Kurrohman, T. (2014). Akuntabilitas Pengelolaan Alokasi Dana Desa di Kabupaten Jember. Jurnal Riset Akuntansi dan Keuangan, 2(3), 473-485. https://doi.org/10.17509/jrak.v2i3.6598

Arnold, V. (2018). The Changing Technological Environment and the Future of Behavioural Research in Accounting. Accounting & Finance, 58(2), 315-339. https://doi.org/10.1111/acfi.12218

Badan Pengawasan Keuangan dan Pembangunan. (2015). Akuntansi Desa: Panduan Tata Kelola Keuangan Desa. Yogyakarta. Pustaka Baru.

Bogt, H. T., & Tillema, S. (2016). Accounting for Trust and Control: Public Sector Partnerships in the Arts. Critical Perspectives on Accounting, 37, 5-23. https://doi.org/10.1016/j.cpa.2015.10.002

Barone, E., Ranamagar, N., & Solomon, J. F. (2013). A Habermasian Model of Stakeholder (Non)Engagement and Corporate (Ir)Responsibility Reporting. Accounting Forum, 37(3), 163-181. https://doi.org/10.1016/j.accfor.2012.12.001

Brenton, S. (2014). Ministerial Accountability for Departmental Actions Across Westminster Parliamentary Democracies. Australian Journal of Public Administration, 73(4), 467-481. https://doi.org/10.1111/1467-8500.12110

Busco, C., & Quattrone, Q. (2018). In Search of the “Perfect One”: How Accounting as a Maieutic Machine Sustains Inventions through Generative ‘In-Tensions’. Management Accounting Research, 39, 1-16. https://doi.org/10.1016/j.mar.2017.02.002

Chasukwa, M. H. M., & Chinsinga, B. (2013). Slapping Accountability in the Face: Observance of Accountability in Malawi's Local Governments in the Absence of Councilors. International Journal of Public Administration, 36(5), 354-366. https://doi.org/10.1080/01900692.2013.767272

Christensen, D. M. (2016). Corporate Accountability Reporting and High-Profile Misconduct. The Accounting Review, 91(2), 377-399. https://doi.org/10.2308/accr-51200

Christie, N. V. (2018). A Comprehensive Accountability Framework for Public Administrators. Public Integrity, 20(1), 80-92. https://doi.org/10.1080/10999922.2016.1257349

Costello, A. M., Petacchi, R., & Weber, J. P. (2017). The Impact of Balanced Budget Restrictions on States' Fiscal Actions. The Accounting Review, 92(1), 51-71. https://doi.org/10.2308/accr-51521

Doberstein, C. (2013). Metagovernance of Urban Governance Networks in Canada: In Pursuit of Legitimacy and Accountability. Canadian Public Administration, 56(4), 584-609. https://doi.org/10.1111/capa.12041

Donelson, D. C., Ege, M. S., & McInnis, J. M. (2017) Internal Control Weaknesses and Financial Reporting Fraud. AUDITING: A Journal of Practice & Theory, 36(3), 45-69. https://doi.org/10.2308/ajpt-51608

Dura, J. (2018). Pengaruh Akuntabilitas Pengelolaan Keuangan Alokasi Dana Desa, Kebijakan Desa, dan Kelembagaan Desa terhadap Kesejahteraan Masyarakat. Jurnal Ilmiah Bisnis dan Ekonomi Asia, 10(2), 26-32. https://doi.org/10.32812/jibeka.v10i2.70

Farrell, C., Morris, J., & Ranson, S. (2017). The Theatricality of Accountability: The Operation of Governing Bodies in Schools. Public Policy and Administration, 32(3), 214–231. https://doi.org/10.1177/0952076716654208

Ferry, L., Eckersley, P., & Zakaria, Z. (2015). Accountability and Transparency in English Local Government: Moving from ‘Matching Parts’ to ‘Awkward Couple’? Financial Accountability & Management, 31(3), 345-361. https://doi.org/10.1111/faam.12060

Fox, J. A. (2015). Social Accountability: What Does the Evidence Really Say? World Development, 72, 346-361. https://doi.org/10.1016/j.worlddev.2015.03.011

Fukofuka, P., & Jacobs, K. (2018). Accounting as Capital and Doxa: Exploring Power and Resistance in World Bank Projects in Tonga. Accounting, Auditing & Accountability Journal, 31(2), 608-625. https://doi.org/10.1108/AAAJ-10-2015-2257

Gallo, E. (2015). Village Ethnography and Kinship Studies: Perspectives from India and Beyond. Critique of Anthropology, 35(3), 248–262. https://doi.org/10.1177/0308275X15588614

Greiling, D., & Halachmi, A. (2013). Accountability and Organizational Learning in the Public Sector. Public Performance & Management Review, 36(3), 380-406. https://doi.org/10.2753/PMR1530-9576360301

Hudaya, M., Smark, C., Watts, T., & Silaen, P. (2015). The Use of Accountability Reports and the Accountability Forum: Evidence from an Indonesian Local Government. Australasian Accounting, Business and Finance Journal, 9(4), 57-70. https://doi.org/10.14453/aabfj.v9i4.5

Issa, H. (2018). AIS Research and Government Accounting Research Compared: Special Section of JETA on the Use of AIS Technology in Government Reporting. Journal of Emerging Technologies in Accounting, 15(1), 103-106. https://doi.org/10.2308/jeta-10590

Istiyanto, S. (2016). Kerugian Daerah, Kesejahteraan Masyarakat dan Opini Pemeriksaan atas Laporan Keuangan Pemerintah Daerah di Indonesia. Jurnal Akuntansi dan Bisnis, 16(2), 135-147. https://doi.org/10.20961/jab.v16i2.202

Junne, J. (2018). Enabling Accountability: An Analysis of Personal Budgets for Disabled People. Critical Perspectives on Accounting, 56, 46-62. https://doi.org/10.1016/j.cpa.2018.01.001

Kamayanti, A. (2011). Akuntansiasi atau Akuntansiana? Memaknai Reformasi Akuntansi Sektor Publik di Indonesia. Jurnal Akuntansi Multiparadigma, 2(3), 531-540. https://doi.org/10.18202/jamal.2011.12.7138

Kamayanti, A. (2016). Metodologi Penelitian Kualitatif Akuntansi: Pengantar Religiositas Keilmuan. Jakarta: Yayasan Rumah Peneleh.

Kamla, R. (2015). Critical Muslim Intellectuals’ Thought: Possible Contributions to the Development of Emancipatory Accounting Thought. Critical Perspectives on Accounting, 31, 64-74. https://doi.org/10.1016/j.cpa.2015.01.014

Kholmi, M. (2010). Persepsi Konstituen terhadap Akuntabilitas Keuangan Partai Politik (Studi di Kota Malang). Jurnal Akuntansi Multiparadigma, 1(2), 207-222. https://doi.org/10.18202/jamal.2010.08.7089

Kim, S., & Schachter, H. L. (2013). Citizen Participation in the Budget Process and Local Government Accountability. Public Performance & Management Review, 36(3), 456-471. https://doi.org/10.2753/PMR1530-9576360304

Kraus, K., Kennergren, C., & Unge, A. V. (2017). The Interplay between Ideological Control and Formal Management Control Systems – A Case Study of a Non-Governmental Organization. Accounting, Organizations and Society, 63, 42-59. https://doi.org/10.1016/j.aos.2016.02.001

Kusdewanti, A., & Hatimah, H. (2016). Membangun Akuntabilitas Profetik. Jurnal Akuntansi Multiparadigma, 7(2), 223-239. https://doi.org/10.18202/jamal.2016.08.7018

Lehman, G. (2005). A Critical Perspective on the Harmonisation of Accounting in a Globalising World. Critical Perspectives on Accounting, 16(7), 975–992. https://doi.org/10.1016/j.cpa.2003.06.004

Li, Z. (2018). ‘Neo-Agents’: A Study of Village Governance under the ‘Projects to Villages’ Model. Chinese Journal of Sociology, 4(3), 392–421. https://doi.org/10.1177/2057150X18782053

Lombrano, A., & Zanin, L. (2013). IPSAS and Local Government Consolidated Financial Statements—Proposal for a Territorial Consolidation Method. Public Money & Management, 33(6), 429-436. https://doi.org/10.1080/09540962.2013.836004

Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Penerbit ANDI.

Mariandini, F., Irianto, G., & Nurkholis, N. (2018). Institutionalization of Performance Accountability System for Government Institutions in Malang City Government. Jurnal Economia, 14(1), 16-38. https://doi.org/10.21831/economia.v14i1.15418

Marini, L., Andrew, J., & Laan, S. V. D. (2018). Accountability Practices in Microfinance: Cultural Translation and the Role of Intermediaries. Accounting, Auditing & Accountability Journal, 31(7), 1904-1931. https://doi.org/10.1108/AAAJ-07-2017-3028

Mathur, B. P. (2018). The Comptroller and Auditor General: Reform the Institution to Enforce Government’s Accountability. Indian Journal of Public Administration, 64(3), 442–453. https://doi.org/10.1177/0019556118780092

Meutia, I., & Liliana, L. (2017). Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 8(2), 336-352. https://doi.org/10.18202/jamal.2017.08.7058

Miles, B. M., & Huberman, M. (2012). Analisis Data Kualitatif Buku Sumber Tentang Metode-metode Baru. Jakarta: UIP.

Molecke, G., & Pinkse, J. (2017). Accountability for Social Impact: A Bricolage Perspective on Impact Measurement in Social Enterprises. Journal of Business Venturing, 32(5), 550-568. https://doi.org/10.1016/j.jbusvent.2017.05.003

Molisa, P. (2010). Accountability and Solidarity: Will You Stand with Me? Critical Perspectives on Accounting, 21, 524. https://doi.org/10.1016/j.cpa.2010.01.010

Mookherjee, D. (2014). Accountability of Local and State Governments in India: An Overview of Recent Research. Indian Growth and Development Review, 7(1), 12-41. https://doi.org/10.1108/IGDR-12-2013-0049

Mzenzi, S. I., & Gaspar, A. F. (2015). External Auditing and Accountability in the Tanzanian Local Government Authorities. Managerial Auditing Journal, 30(6/7), 681-702. https://doi.org/10.1108/MAJ-04-2014-1028

Nahruddin, Z. (2014). Akuntabilitas dan Transparansi Pengelolaan Dana Alokasi Desa di Desa Pao-Pao Kecamatan Tanete Rilau Kabupaten Barru. Otoritas: Jurnal Ilmu Pemerintahan, 4(2), 193-201. https://doi.org/10.26618/ojip.v4i2.95

Neely, D. G., & Tinkelman, D. P. (2014). A Case Study in the Net Reporting of Special Event Revenues and Costs. Journal of Governmental & Nonprofit Accounting, 3(1), 1-19. https://doi.org/10.2308/ogna-50647

Nicholson, G., Pugliese, A., & Bezemer, P. J. (2017). Habitual Accountability Routines in the Boardroom: How Boards Balance Control and Collaboration. Accounting, Auditing & Accountability Journal, 30(2), 222-246. https://doi.org/10.1108/AAAJ-07-2015-2143

Nisa, F., & Nor, W. (2018). Kinerja Keuangan Pemerintah Daerah di Indonesia: Determinasi Intergovernmental Revenue, Kemakmuran dan Ukuran Pemerintah. Jurnal Akuntansi Publik, 1(1), 127-144. https://doi.org/10.32554/jap.v1.i1.p127-144

O’Leary, D. (2017). Grassroots Accountability Promises in Rights-Based Approaches to Development: The Role of Transformative Monitoring and Evaluation in NGOs. Accounting, Organizations and Society, 63, 21-41. https://doi.org/10.1016/j.aos.2016.06.002

Pujiati, L. (2018). Akuntabilitas Pengelolaan Alokasi Dana Desa di Desa Watesumpak Kecamatan Trowulan Kabupaten Mojokerto. Jurnal Riset Akuntansi dan Keuangan Dewantara, 1(1), 25-34. https://doi.org/10.26533/jad.v1i1.206

Pridgen, A., & Flesher, D. L. (2013). Improving Accounting and Accountability in Local Governments: The Case of the Tennessee Taxpayers Association. Accounting History, 18(4), 507–528. https://doi.org/10.1177/1032373213505167

Quinlivan, D., Nowak, M., & Klass, D. (2014). From Accountability to Assurance – Stakeholder Perspectives in Local Government. Australian Journal of Public Administration, 73(2) 206-217. https://doi.org/10.1111/1467-8500.12080

Randa, F., & Tangke, P. (2015). Developing Accountability Model of Local Government Organization: From Managerial Accountability to Public Accountability (Naturalistic Study on Local Government Tana Toraja). Procedia - Social and Behavioral Sciences, 211, 665-672. https://doi.org/10.1016/j.sbspro.2015.11.099

Rasheli, G. A. (2016). Procurement Contract Management in the Local Government Authorities (LGAs) in Tanzania. International Journal of Public Sector Management, 29(6), 545-564. https://doi.org/10.1108/IJPSM-10-2015-0173

Reck, J. L., & Wilson, E. R. (2014). The Relative Influence of Fund-Based and Government-Wide Financial Information on Municipal Bond Borrowing Costs. Journal of Governmental & Nonprofit Accounting, 3(1), 35-57. https://doi.org/10.2308/ogna-50751

Røiseland, A., Pierre, J., & Gustavsen, A. (2015). Accountability by Professionalism or Managerialism? Exploring Attitudes Among Swedish and Norwegian Local Government Leaders. International Journal of Public Administration, 38(10), 689-700. https://doi.org/10.1080/01900692.2014.955196

Salle, I. (2015). Akuntabilitas Manuntungi: Memaknai Nilai Kalambusang pada Lembaga Amil Zakat Kawasan Adat Ammatoa. Jurnal Akuntansi Multiparadigma, 6(1), 28-37. https://doi.org/10.18202/jamal.2015.04.6004

Sciulli, N. (2018). Weathering the Storm: Accountability Implications for Flood Relief and Recovery from a Local Government Perspective. Financial Accountability & Management, 34(1), 30– 44. https://doi.org/10.1111/faam.12134

Sikka, P., & Lehman, G. (2015). The Supply-Side of Corruption and Limits to Preventing Corruption Within Government Procurement and Constructing Ethical Subjects. Critical Perspectives on Accounting, 28, 62-70. https://doi.org/10.1016/j.cpa.2015.01.008

Sintia, K., & Susilo, J. (2016). Pelaksanaan Pengelolaan Alokasi Dana Desa (ADD) untuk Mewujudkan Akuntansibilitas dan Good Governance Desa. El Muhasaba: Jurnal Akuntansi, 7(2), 185-202. https://doi.org/10.18860/em.v7i2.3888

Siltala, J. (2013). New Public Management: The Evidence-Based Worst Practice? Administration & Society, 45(4), 468–493. https://doi.org/10.1177/0095399713483385

Sitorus, J. H. E. (2016). Pancasila-Based Social Responsibility Accounting. Procedia - Social and Behavioral Sciences, 219, 700-709. https://doi.org/10.1016/j.sbspro.2016.05.054

Stanton, T. H. (2015). The Growing Movement for Enterprise Risk Management in Government: The United States Begins to Catch Up. Asia Pacific Journal of Public Administration, 37(3), 182-192. https://doi.org/10.1080/23276665.2015.1075529

Sujarweni, V. W. (2015). Akuntansi Desa: Panduan Tata Kelola Keuangan Desa. Yogyakarta: Pustaka Baru Press.

Tan, X. (2014). Constructing a Performance‐Based Accountability System for the Chinese Government. Journal of Public Affairs, 14(2), 154-163. https://doi.org/10.1002/pa.1519

Triani, N. N. A., & Handayani, S. (2018). Praktik Pengelolaan Keuangan Dana desa. Jurnal Multiparadigma, 9(1), 136-155. https://doi.org/10.18202/jamal.2018.04.9009

Vlaicu, R., & Whalley, A. (2016). Hierarchical Accountability in Government. Journal of Public Economics, 134, 85-99. https://doi.org/10.1016/j.jpubeco.2015.12.011

Wilkin, C. L., Campbell, J., Moore, S., & Simpson, J. (2018). Creating Value in Online Communities through Governance and Stakeholder Engagement. International Journal of Accounting Information Systems, 30, 56-68. https://doi.org/10.1016/j.accinf.2018.06.004

Williamson, A., Luke, B., & Furneaux, C. (2018). Why Be Accountable? Exploring Voluntary Accountability of Australian Private Ancillary Funds. Australian Journal of Public Administration, 77(3), 375-391. https://doi.org/10.1111/1467-8500.12255

Yang, C., & Northcott, D. (2018). Unveiling the Role of Identity Accountability in Shaping Charity Outcome Measurement Practices. The British Accounting Review, 50(2), 214-226. https://doi.org/10.1016/j.bar.2017.09.010




DOI: http://dx.doi.org/10.18202/jamal.2019.04.10009

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.