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

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

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