Akuntabilitas Sosial dalam Praktik: Penguatan Peran Masyarakat dalam Pengelolaan Keuangan Desa
Abstract
The Kepenuhan Hulu Village Government has successfully encouraged the community to participate actively in deliberation forums to convey information about accountability and receive feedback from the community. This indicates the existence of social accountability practices in financial management in Kepenuhan Hulu Village. This study examines how social accountability in village financial management is implemented using the Social Accountability theory of Grandvoinnet et al. The results show that social accountability in financial management in Kepenuhan Hulu Village is built through active community involvement and the village government's commitment to creating transparent and participatory governance. Social accountability is manifested in deliberation forums such as hamlet deliberations, village deliberations, and village development planning deliberations. These forums have become a space for the community to express aspirations and determine the direction of village development. The findings of this social accountability study have implications for strengthening accountability in village financial management by optimizing the deliberation mechanism regulated by the regulation to be more inclusive and based on real community needs. With a clear commitment from the village government to meeting community demands and needs, this social accountability approach can serve as a reference for strengthening more transparent village financial management.
Keywords
social accountability, village financial management, community participation
References
Abdallah, Z., Rahayu, S., Yudi, Y., & Herawaty, N. (2024). Implementation of accountability in village fund management: systematic literature review. East Asian Journal of Multidisciplinary Research, 3(7). https://doi.org/10.55927/eajmr.v3i7.9596
Abidin, Z., Abbas, A. S., & Fitri, A. A. (2023). Tinjauan fiqh siyasah dan Undang-Undang No 6 tahun 2014 tentang Desa mengenai peran kepala desa dalam pengelolaan keuangan Desa. Journal of Islamic Studies, 1(3), 268–281. https://doi.org/10.61341/jis/v1i3.022
Aromatica, D., Nurasa, H., Widianingsih, I., & Muhtar, E. A. (2018). Analisis kelembagaan pemerintahan nagari di Kabupaten Solok Provinsi Sumatera Barat. JPPUMA Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area, 6(2), 156. https://doi.org/10.31289/jppuma.v6i2.1828
Aromatica, D., Santoso, A., Ningsih, Y., Netti, H., Rela, I. Z., Selly, R. N., Kusnadi, I. H., Madubun, H., Hidayati, S., & Anita, D. (2024). Membangun desa dengan revolusi digital. Mega Press Nusantara.
Aromatica, D., & Zulkifli Harza, D. (2021). Membantu nagari membangun melalui penyusunan rencana penguatan kelembagaan. Communnity Development Journal, 2(3), 824–828.
Atikasari, D., & Jaeni, J. (2022). Determinan akuntabilitas pengelolaan keuangan Desa di wilayah Kabupaten Kendal. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 1212–1222.
Basri, H., & Efendi, M. (2021). Accountability of the 2020 Village Fund Allocation Management (Alokasi Dana Kampung) in Arul Pertik Village, Central Aceh Regency, Indonesia. TRANSFORMASI: Jurnal Manajemen Pemerintahan, 48–61.
Bemelmans-Videc, M. L., Lonsdale, J., & Perrin, B. (2007). Making accountability work: Dilemmas for evaluation and for audit (Vol. 14). Transaction Publishers.
Bhandari, R. (2023). Good Governance: Rural development perspectives in Nepal. Intellectual Journal of Academic Research, 1(1), 49–58.
Brinkerhoff, D. W., & Wetterberg, A. (2016). Gauging the effects of social accountability on services, governance, and citizen empowerment. Public Administration Review, 76(2), 274–286. https://doi.org/10.1111/puar.12399
Budiarto, D. S., & Zulaika, I. N. (2022). Which one is more important: Internal control system or financial report accessibility? Jurnal Akuntansi Kontemporer, 14(3), 162–172.
Carter, N., Bryant-Lukosius, D., Dicenso, A., Blythe, J., & Neville, A. J. (2014). The use of triangulation in qualitative research. Oncology Nursing Forum, 41 (5), 545–547. Oncology Nursing Society. https://doi.org/10.1188/14.ONF.545-547
Chowdhury, S. (2017). Decentralized Planning and Budgeting as Social Accountability Tools: A Study of Social Accountability in Local Government in Bangladesh. Inclusive Governance in South Asia: Parliament, Judiciary and Civil Service (215–234).
Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
Damayanti, N. L. G. A., & Sujana, I. K. (2024). The influence of the village financial system, competence of village apparatus, and community participation on accountability in village fund management. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 4(4), 529–536.
Faizah, A., & sari, R. (2022). Analisis penerapan aplikasi Sistem Keuangan Desa (Siskeudes) dalam pengelolaan keuangan di Desa Banyudono Kecamatan Dukun. Jesya (Jurnal Ekonomi dan Ekonomi Syariah), 5(1). https://doi.org/https://doi.org/10.36778/jesya.v5i1.539
Fox, J. (2020). Contested terrain: International development projects and countervailing power for the excluded. World Development, 133, 104978. https://doi.org/https://doi.org/10.1016/j.worlddev.2020.104978
Ginting, M. C., Simanjuntak, A., Siahaan, S. B., Elisabeth, D. M., & Ginting, J. E. S. (2024). The influence of transparency, accountability, community participation on village fund management in realizing Good Governance in Mountain Villages In Tigabinanga District, Karo District. Jurnal Ilmiah Accusi, 6(1), 20–29.
Grandvoinnet, H., Aslam, G., & Raha, S. (2015). Opening the black box: the contextual drivers of social accountability. World Bank Publications.
Gusasi, S. A., & Lantowa, F. D. (2021). Analisis penerapan aplikasi Siskeudes dalam meningkatkan kualitas akuntabilitas keuangan desa di Desa Huyula. JSAP: Journal Syariah and Accounting Public, 4(1), 15–23.
Hardiningsih, P., Udin, U., Masdjojo, G. N., & Srimindarti, C. (2020). Does competency, commitment, and internal control influence accountability? The journal of Asian finance, Economics and Business, 7(4), 223–233.
Hasniati, H. (2016). Model akuntabilitas pengelolaan dana desa. JAKPP (Jurnal Analisis Kebijakan & Pelayanan Publik), 15–30.
Holland, J., Ruedin, L., Scott-Villiers, P., & Sheppard, H. (2012). Tackling the governance of socially inclusive service delivery. Public Management Review, 14(2), 181–196.
Jahan, M. (2023). Understanding social accountability at rural local governance in Bangladesh and the way forward: In the case of Union Parishad. Jahan, M.(2023). Understanding Social Accountability at Rural Local Governance in Bangladesh and the Way Forward: In the Case of Union Parishad. South Asian Journal of Social Studies and Economics, 17(4), 36–45.
Kabullah, M. I., Koeswara, H., & Rahmadi, D. (2020). Alienasi kebijakan anggaran Provinsi Riau dalam pencegahan dan pengendalian kebakaran hutan dan lahan. Jurnal Administrasi Dan Kebijakan Publik, 5(2), 114–133.
Koeswara, H. (2019). Dana Desa: Apakah solusi mengatasi persoalan keuangan desa? Jurnal Administrasi Dan Kebijakan Publik, 4(1), 12–21.
Koeswara, H., Irawati, I., & Bainus, A. (2018). Analisis anggaran pelaksanaan pemilihan walikota Solok pada Pilkada serentak nasional tahun 2015. Jurnal Borneo Administrator, 14(3), 189–211.
Koeswara, H., Liesmana, R., Hanida, R. P., & Muluk, S. (2013). Proposing an efficient and democratic policy of general election budget for promoting local fiscal autonomy. Bisnis & Birokrasi, 20(2), 65.
Kusumastuti, H., Jaeni, J., Badjuri, A., & Himmawan, A. (2023, Desember 20). Utilization of the Siskeudes application as a moderating variable on the effect of accessibility of financial reports and Government’s Internal Control Systems on the accountability of village financial management (Empirical study in Mranggen District, Demak Regency). https://doi.org/10.4108/eai.12-7-2023.2340949
Loozekoot, A., & Dijkstra, G. (2017). Public accountability and the public expenditure and financial accountability tool: an Assessment. International Review of Administrative Sciences, 83(4), 806–825.
Lotong Ta’dung, Y., & Lusdani, W. (2020). Akuntabilitas sosial dana desa: Peran dan partisipasi masyarakat. Jurnal Ekonomi, Bisnis dan Terapan (JESIT).
Malena, C., Forster, R., & Singh, J. (2004). Social accountability: An introduction to the concept and emerging practice. The World Bank.
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. sage.
Morissan. (2018). Metode Penelitian Survei. Prenada Media Group.
Nabilla, N., Putera, R. E., & Koeswara, H. (2022). Analisis perubahan anggaran APBD Kota Bukittinggi tahun 2020 dalam rangka penanggulangan Covid-19 di Kota Bukittinggi. Jurnal Pemerintahan dan Kebijakan (JPK), 4(1), 35–45.
Nangih, E., Wali, S. C., & Anyanwu, P. O. (2021). Accounting policies, management judgements and financial reporting quality of small and medium enterprises in Nigeria: A Survey. International Journal of Finance Research, 2(2), 58–70.
Ni, N. M. D. R., Mimba, P. S. H., Sujana, I. K., & Suaryana, I. G. N. A. (2023). Effectiveness of the supervisory board, village government competence and fund management accountability: Moderated by prosocial behaviour. Research Journal of Finance and Accounting. https://doi.org/10.7176/rjfa/14-13-03
Nilawati, E., Bawono, S. E., & Harvitrananda, P. (2020). Sistem informasi dan akuntabilitas publik di tingkat desa (Studi tentang penerapan Sida Samekta dalam mewujudkan akuntabilitas publik di Desa Karangwuni Kecamatan Rongkop Kabupaten Gunungkidul). Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja Dan Administrasi Pelayanan Publik, 23(1), 23.
Nur, A., Utami, A. S., Ramadhan, F. M., & Koban, T. P. A. L. (2025). Dinamika partisipasi masyarakat terhadap akuntabilitas keuangan Pemerintah Kabupaten Gresik periode 2024. Jurnal Ekonomi Bisnis dan Manajemen, 3(1), 106–113.
Nurliana, N. (2023). Implementasi prinsip-prinsip Good Governance dalam pengelolaan keuangan desa. Jurnal Riset Kajian Teknologi Dan Lingkungan, 6(1), 164–173.
Nurlinah, N., Haryanto, H., & Musdah, E. (2018). Problem of public accountability in village governance in Rural Enrekang, Indonesia. Mimbar: Jurnal Sosial Dan Pembangunan, 34(2), 332–340.
O’Meally, S. C. (2013). Mapping context for social accountability: a resource paper.
Prasetyo, Y., Suwardi, S., & Sardjono, H. S. (2023). Akuntabilitas pengelolaan dana desa tahun 2022 di Desa Jurug Kecamatan Sooko Kabupaten Ponorogo Provinsi Jawa Timur Indonesia. Jurnal Ilmu Administrasi Publik, 12(2).
Purba, S., Napitupulu, J., & Siregar, A. (2023). Accountability of village fund management during the Covid-19 pandemic (Study on village government in Dayun District, Siak Regency). The Indonesian Accounting Review, 13(1), 115.
Ra’is, D. U. (2022). Mewujudkan tata kelola pemerintahan desa yang baik melalui penerapan akuntabilitas sosial. Journal of Urban Sociology, 5(2), 109. https://doi.org/10.30742/jus.v5i2.2577
Rakhmat. (2018). Administrasi dan akuntabilitas publik. ANDI.
Satriajaya, J., Handajani, L., & Putra, I. (2017). Turbulensi dan legalisasi kleptorasi dalam pengelolaan keuangan desa. Jurnal Akuntansi Multiparadigma, 8(2), 244–261.
Savitri, E., Andreas, A., & Diyanto, V. (2019). Accountability of village funds management. Jurnal Aplikasi Manajemen, 17(3), 515–521.
Schaeffer, M., & Yilmaz, S. (2008). Strengthening local government budgeting and accountability. World Bank policy research working paper, 4767.
Setiawan, A. R. (2020). Sisi remang pengelolaan keuangan daerah: Perspektif aktor, agama dan budaya. Penerbit Peneleh. https://books.google.co.id/books?id=jwLIzgEACAAJ
Sofyani, H., Pratolo, S., & Saleh, Z. (2022). Do accountability and transparency promote community trust? Evidence from village government in Indonesia. Journal of Accounting & Organizational Change, 18(3), 397–418.
Suandi, S., Yuliana, Y., Lawati, S., & Mahmud, A. (2024). Trust building in the collaborative governance process of implementing village fund policy: Case study of Tanah Abang Selatan Village, Penukal Abab Lematang Ilir Regency. Journal La Sociale, 5(1), 141–149.
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. ALFABETA.
Suryani, A. (2022). The accountability of village funds and to improve the effectiveness of village programs. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 10(2), 119–130.
Syarkawi, S., Koeswara, H., & Aromatica, D. (2023). Village financial management in Gampong Blang Makmur Kuala Batee District Southwest Aceh Regency. JUPIIS: Jurnal Pendidikan Ilmu-Ilmu Sosial, 15(187), 10–24114.
Tang, J., Ruan, H., Wang, C., Xu, W., Li, C., & Dong, X. (2022). Social network, cognition and participation in rural health governance. International journal of environmental research and public health, 19(5), 2862.
Tuah, M. A. E., Tedong, P. A., & Dali, M. M. (2022). The challenges in rural infrastructure planning governance in Sarawak. Planning Malaysia, 20.
Ulia, K. M., & Asmito, A. (2023). Transparansi pengelolaan dana desa dalam perspektif akuntansi (studi kasus di kantor Desa Pegayaman Kecamatan Sukasada Kabupaten Buleleng Bali). Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis, 1(2), 1–14.
Wafa, A., Anniswati Rosyida, I., & Iyatus Sholikha, I. (2023). Accountability analysis of village fund management and village development to allocation of village funds. Basic and Applied Accounting Research Journal (BAARJ), 3(1).
Wahyunengseh, R. D., & Hastjarjo, S. (2015). The social accountability paradox in the regional democratic budget policy making. BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi, 21(3), 146–154.
Warsaleh, A., & dan Indayani, D. (2023). The Effect of Siskeudes implementation, village apparatus training, and internal control system on the quality of village financial reports. Jurnal Akuntansi ISSN, 2303, 0356.
Wati, P., Arum, N., Eko, S., Santoso, B., Hariyanto, E., & Wibowo, H. (2024). The influence of accountability and transparency of fund management on village government trust in The Paguyangan Sub-District of Brebes. Social Indonesian Journal Technology, 5(4), 1359. http://jist.publikasiindonesia.id/
Watulingas, P., Kalangi, L., & Suwetja, I. G. (2019). Peranan sistem keuangan desa terhadap kinerja pemerintah desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa). Indonesia Accounting Journal, 1(2), 105–111.
Wulandari, W., & Rahmadani, I. (2024). The application of government accounting standards in social service financial reports. Jurnal Ilmiah Akuntansi Kesatuan, 12(1), 127–134.
Abidin, Z., Abbas, A. S., & Fitri, A. A. (2023). Tinjauan fiqh siyasah dan Undang-Undang No 6 tahun 2014 tentang Desa mengenai peran kepala desa dalam pengelolaan keuangan Desa. Journal of Islamic Studies, 1(3), 268–281. https://doi.org/10.61341/jis/v1i3.022
Aromatica, D., Nurasa, H., Widianingsih, I., & Muhtar, E. A. (2018). Analisis kelembagaan pemerintahan nagari di Kabupaten Solok Provinsi Sumatera Barat. JPPUMA Jurnal Ilmu Pemerintahan dan Sosial Politik Universitas Medan Area, 6(2), 156. https://doi.org/10.31289/jppuma.v6i2.1828
Aromatica, D., Santoso, A., Ningsih, Y., Netti, H., Rela, I. Z., Selly, R. N., Kusnadi, I. H., Madubun, H., Hidayati, S., & Anita, D. (2024). Membangun desa dengan revolusi digital. Mega Press Nusantara.
Aromatica, D., & Zulkifli Harza, D. (2021). Membantu nagari membangun melalui penyusunan rencana penguatan kelembagaan. Communnity Development Journal, 2(3), 824–828.
Atikasari, D., & Jaeni, J. (2022). Determinan akuntabilitas pengelolaan keuangan Desa di wilayah Kabupaten Kendal. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(2), 1212–1222.
Basri, H., & Efendi, M. (2021). Accountability of the 2020 Village Fund Allocation Management (Alokasi Dana Kampung) in Arul Pertik Village, Central Aceh Regency, Indonesia. TRANSFORMASI: Jurnal Manajemen Pemerintahan, 48–61.
Bemelmans-Videc, M. L., Lonsdale, J., & Perrin, B. (2007). Making accountability work: Dilemmas for evaluation and for audit (Vol. 14). Transaction Publishers.
Bhandari, R. (2023). Good Governance: Rural development perspectives in Nepal. Intellectual Journal of Academic Research, 1(1), 49–58.
Brinkerhoff, D. W., & Wetterberg, A. (2016). Gauging the effects of social accountability on services, governance, and citizen empowerment. Public Administration Review, 76(2), 274–286. https://doi.org/10.1111/puar.12399
Budiarto, D. S., & Zulaika, I. N. (2022). Which one is more important: Internal control system or financial report accessibility? Jurnal Akuntansi Kontemporer, 14(3), 162–172.
Carter, N., Bryant-Lukosius, D., Dicenso, A., Blythe, J., & Neville, A. J. (2014). The use of triangulation in qualitative research. Oncology Nursing Forum, 41 (5), 545–547. Oncology Nursing Society. https://doi.org/10.1188/14.ONF.545-547
Chowdhury, S. (2017). Decentralized Planning and Budgeting as Social Accountability Tools: A Study of Social Accountability in Local Government in Bangladesh. Inclusive Governance in South Asia: Parliament, Judiciary and Civil Service (215–234).
Creswell, J. W., & Creswell, J. D. (2017). Research design: Qualitative, quantitative, and mixed methods approaches. Sage publications.
Damayanti, N. L. G. A., & Sujana, I. K. (2024). The influence of the village financial system, competence of village apparatus, and community participation on accountability in village fund management. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 4(4), 529–536.
Faizah, A., & sari, R. (2022). Analisis penerapan aplikasi Sistem Keuangan Desa (Siskeudes) dalam pengelolaan keuangan di Desa Banyudono Kecamatan Dukun. Jesya (Jurnal Ekonomi dan Ekonomi Syariah), 5(1). https://doi.org/https://doi.org/10.36778/jesya.v5i1.539
Fox, J. (2020). Contested terrain: International development projects and countervailing power for the excluded. World Development, 133, 104978. https://doi.org/https://doi.org/10.1016/j.worlddev.2020.104978
Ginting, M. C., Simanjuntak, A., Siahaan, S. B., Elisabeth, D. M., & Ginting, J. E. S. (2024). The influence of transparency, accountability, community participation on village fund management in realizing Good Governance in Mountain Villages In Tigabinanga District, Karo District. Jurnal Ilmiah Accusi, 6(1), 20–29.
Grandvoinnet, H., Aslam, G., & Raha, S. (2015). Opening the black box: the contextual drivers of social accountability. World Bank Publications.
Gusasi, S. A., & Lantowa, F. D. (2021). Analisis penerapan aplikasi Siskeudes dalam meningkatkan kualitas akuntabilitas keuangan desa di Desa Huyula. JSAP: Journal Syariah and Accounting Public, 4(1), 15–23.
Hardiningsih, P., Udin, U., Masdjojo, G. N., & Srimindarti, C. (2020). Does competency, commitment, and internal control influence accountability? The journal of Asian finance, Economics and Business, 7(4), 223–233.
Hasniati, H. (2016). Model akuntabilitas pengelolaan dana desa. JAKPP (Jurnal Analisis Kebijakan & Pelayanan Publik), 15–30.
Holland, J., Ruedin, L., Scott-Villiers, P., & Sheppard, H. (2012). Tackling the governance of socially inclusive service delivery. Public Management Review, 14(2), 181–196.
Jahan, M. (2023). Understanding social accountability at rural local governance in Bangladesh and the way forward: In the case of Union Parishad. Jahan, M.(2023). Understanding Social Accountability at Rural Local Governance in Bangladesh and the Way Forward: In the Case of Union Parishad. South Asian Journal of Social Studies and Economics, 17(4), 36–45.
Kabullah, M. I., Koeswara, H., & Rahmadi, D. (2020). Alienasi kebijakan anggaran Provinsi Riau dalam pencegahan dan pengendalian kebakaran hutan dan lahan. Jurnal Administrasi Dan Kebijakan Publik, 5(2), 114–133.
Koeswara, H. (2019). Dana Desa: Apakah solusi mengatasi persoalan keuangan desa? Jurnal Administrasi Dan Kebijakan Publik, 4(1), 12–21.
Koeswara, H., Irawati, I., & Bainus, A. (2018). Analisis anggaran pelaksanaan pemilihan walikota Solok pada Pilkada serentak nasional tahun 2015. Jurnal Borneo Administrator, 14(3), 189–211.
Koeswara, H., Liesmana, R., Hanida, R. P., & Muluk, S. (2013). Proposing an efficient and democratic policy of general election budget for promoting local fiscal autonomy. Bisnis & Birokrasi, 20(2), 65.
Kusumastuti, H., Jaeni, J., Badjuri, A., & Himmawan, A. (2023, Desember 20). Utilization of the Siskeudes application as a moderating variable on the effect of accessibility of financial reports and Government’s Internal Control Systems on the accountability of village financial management (Empirical study in Mranggen District, Demak Regency). https://doi.org/10.4108/eai.12-7-2023.2340949
Loozekoot, A., & Dijkstra, G. (2017). Public accountability and the public expenditure and financial accountability tool: an Assessment. International Review of Administrative Sciences, 83(4), 806–825.
Lotong Ta’dung, Y., & Lusdani, W. (2020). Akuntabilitas sosial dana desa: Peran dan partisipasi masyarakat. Jurnal Ekonomi, Bisnis dan Terapan (JESIT).
Malena, C., Forster, R., & Singh, J. (2004). Social accountability: An introduction to the concept and emerging practice. The World Bank.
Miles, M. B., & Huberman, A. M. (1994). Qualitative data analysis: An expanded sourcebook. sage.
Morissan. (2018). Metode Penelitian Survei. Prenada Media Group.
Nabilla, N., Putera, R. E., & Koeswara, H. (2022). Analisis perubahan anggaran APBD Kota Bukittinggi tahun 2020 dalam rangka penanggulangan Covid-19 di Kota Bukittinggi. Jurnal Pemerintahan dan Kebijakan (JPK), 4(1), 35–45.
Nangih, E., Wali, S. C., & Anyanwu, P. O. (2021). Accounting policies, management judgements and financial reporting quality of small and medium enterprises in Nigeria: A Survey. International Journal of Finance Research, 2(2), 58–70.
Ni, N. M. D. R., Mimba, P. S. H., Sujana, I. K., & Suaryana, I. G. N. A. (2023). Effectiveness of the supervisory board, village government competence and fund management accountability: Moderated by prosocial behaviour. Research Journal of Finance and Accounting. https://doi.org/10.7176/rjfa/14-13-03
Nilawati, E., Bawono, S. E., & Harvitrananda, P. (2020). Sistem informasi dan akuntabilitas publik di tingkat desa (Studi tentang penerapan Sida Samekta dalam mewujudkan akuntabilitas publik di Desa Karangwuni Kecamatan Rongkop Kabupaten Gunungkidul). Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja Dan Administrasi Pelayanan Publik, 23(1), 23.
Nur, A., Utami, A. S., Ramadhan, F. M., & Koban, T. P. A. L. (2025). Dinamika partisipasi masyarakat terhadap akuntabilitas keuangan Pemerintah Kabupaten Gresik periode 2024. Jurnal Ekonomi Bisnis dan Manajemen, 3(1), 106–113.
Nurliana, N. (2023). Implementasi prinsip-prinsip Good Governance dalam pengelolaan keuangan desa. Jurnal Riset Kajian Teknologi Dan Lingkungan, 6(1), 164–173.
Nurlinah, N., Haryanto, H., & Musdah, E. (2018). Problem of public accountability in village governance in Rural Enrekang, Indonesia. Mimbar: Jurnal Sosial Dan Pembangunan, 34(2), 332–340.
O’Meally, S. C. (2013). Mapping context for social accountability: a resource paper.
Prasetyo, Y., Suwardi, S., & Sardjono, H. S. (2023). Akuntabilitas pengelolaan dana desa tahun 2022 di Desa Jurug Kecamatan Sooko Kabupaten Ponorogo Provinsi Jawa Timur Indonesia. Jurnal Ilmu Administrasi Publik, 12(2).
Purba, S., Napitupulu, J., & Siregar, A. (2023). Accountability of village fund management during the Covid-19 pandemic (Study on village government in Dayun District, Siak Regency). The Indonesian Accounting Review, 13(1), 115.
Ra’is, D. U. (2022). Mewujudkan tata kelola pemerintahan desa yang baik melalui penerapan akuntabilitas sosial. Journal of Urban Sociology, 5(2), 109. https://doi.org/10.30742/jus.v5i2.2577
Rakhmat. (2018). Administrasi dan akuntabilitas publik. ANDI.
Satriajaya, J., Handajani, L., & Putra, I. (2017). Turbulensi dan legalisasi kleptorasi dalam pengelolaan keuangan desa. Jurnal Akuntansi Multiparadigma, 8(2), 244–261.
Savitri, E., Andreas, A., & Diyanto, V. (2019). Accountability of village funds management. Jurnal Aplikasi Manajemen, 17(3), 515–521.
Schaeffer, M., & Yilmaz, S. (2008). Strengthening local government budgeting and accountability. World Bank policy research working paper, 4767.
Setiawan, A. R. (2020). Sisi remang pengelolaan keuangan daerah: Perspektif aktor, agama dan budaya. Penerbit Peneleh. https://books.google.co.id/books?id=jwLIzgEACAAJ
Sofyani, H., Pratolo, S., & Saleh, Z. (2022). Do accountability and transparency promote community trust? Evidence from village government in Indonesia. Journal of Accounting & Organizational Change, 18(3), 397–418.
Suandi, S., Yuliana, Y., Lawati, S., & Mahmud, A. (2024). Trust building in the collaborative governance process of implementing village fund policy: Case study of Tanah Abang Selatan Village, Penukal Abab Lematang Ilir Regency. Journal La Sociale, 5(1), 141–149.
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. ALFABETA.
Suryani, A. (2022). The accountability of village funds and to improve the effectiveness of village programs. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 10(2), 119–130.
Syarkawi, S., Koeswara, H., & Aromatica, D. (2023). Village financial management in Gampong Blang Makmur Kuala Batee District Southwest Aceh Regency. JUPIIS: Jurnal Pendidikan Ilmu-Ilmu Sosial, 15(187), 10–24114.
Tang, J., Ruan, H., Wang, C., Xu, W., Li, C., & Dong, X. (2022). Social network, cognition and participation in rural health governance. International journal of environmental research and public health, 19(5), 2862.
Tuah, M. A. E., Tedong, P. A., & Dali, M. M. (2022). The challenges in rural infrastructure planning governance in Sarawak. Planning Malaysia, 20.
Ulia, K. M., & Asmito, A. (2023). Transparansi pengelolaan dana desa dalam perspektif akuntansi (studi kasus di kantor Desa Pegayaman Kecamatan Sukasada Kabupaten Buleleng Bali). Mazinda: Jurnal Akuntansi, Keuangan, dan Bisnis, 1(2), 1–14.
Wafa, A., Anniswati Rosyida, I., & Iyatus Sholikha, I. (2023). Accountability analysis of village fund management and village development to allocation of village funds. Basic and Applied Accounting Research Journal (BAARJ), 3(1).
Wahyunengseh, R. D., & Hastjarjo, S. (2015). The social accountability paradox in the regional democratic budget policy making. BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi, 21(3), 146–154.
Warsaleh, A., & dan Indayani, D. (2023). The Effect of Siskeudes implementation, village apparatus training, and internal control system on the quality of village financial reports. Jurnal Akuntansi ISSN, 2303, 0356.
Wati, P., Arum, N., Eko, S., Santoso, B., Hariyanto, E., & Wibowo, H. (2024). The influence of accountability and transparency of fund management on village government trust in The Paguyangan Sub-District of Brebes. Social Indonesian Journal Technology, 5(4), 1359. http://jist.publikasiindonesia.id/
Watulingas, P., Kalangi, L., & Suwetja, I. G. (2019). Peranan sistem keuangan desa terhadap kinerja pemerintah desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa). Indonesia Accounting Journal, 1(2), 105–111.
Wulandari, W., & Rahmadani, I. (2024). The application of government accounting standards in social service financial reports. Jurnal Ilmiah Akuntansi Kesatuan, 12(1), 127–134.
Article metrics
Abstract views : 253
| 
PDF downloads : 49
DOI: https://doi.org/10.31845/jwk.v28i2.1018
Refbacks
- There are currently no refbacks.
Copyright (c) 2025 Arya Ananta Pramudya, Hendri Koeswara, Desna Aromatica
License URL: http://creativecommons.org/licenses/by-nc-sa/4.0
JURNAL WACANA KINERJA INDEXED BY:
__________________________________________________________________________________________________________
@2025 National Civil Service Talent Policy Strategy and Learning Center (Pusat Pembelajaran dan Strategi Kebijakan Talenta Aparatur Sipil Negara Nasional Lembaga Administrasi Negara - Pusjar SKTAN) Jl. Kiara Payung KM. 4, 7 Jatinangor, Sumedang, Jawa Barat 45366 Telp. (022) 7790048-7790044-7790049-7782041-7782042 Fax. (022) 7790055-7782178; Email: wacanakinerja@yahoo.com; wacanakinerja@gmail.com
Powered by OJS