Akuntabilitas Pemerintah Desa Dalam Pelaksanaan Anggaran Pendapatan Dan Belanja Desa (APBDes) Tahun 2017 (Studi di Desa Tembeling Kecamatan Kasiman Kabupaten Bojonegoro)
| Main Author: | Harira Setiawan, Ade |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2019
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/49042/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/49042/2/BAB%20I.pdf http://eprints.umm.ac.id/49042/3/BAB%20II.pdf http://eprints.umm.ac.id/49042/4/BAB%20III.pdf http://eprints.umm.ac.id/49042/5/BAB%20IV.pdf http://eprints.umm.ac.id/49042/6/BAB%20V.pdf http://eprints.umm.ac.id/49042/7/lampiran.pdf http://eprints.umm.ac.id/49042/ |
Daftar Isi:
- Accountability is not carried out accountably and professionally. The practice of mark up is a very urgent problem, because there is a difference between the budget plan and implementation in the field. One of the data on the toilet construction assistance of the underprivileged community stated that in 2017 there was a difference between budgeting and the realization of the total budgeted funds of Rp. 121,800,000 must be distributed in the amount of Rp.800,000 person out of a total of 149 people, but the realization is only Rp. 300,000 per person. The practice of mark up is one of the problems that must be considered in the village financial management order. The research method used is descriptive qualitative to provide an overview of the accountability of the Tembeling Village government in the implementation of the 2017 APBDes. Data collection techniques used are observation, interviews, and documentation. Meanwhile the concept used by the concept of accountability according to David Hulme states that the implementation of accountability must be carried out in a structured and systematic manner so that accountability can be carried out transparently and effectively and guided by legislation. The results of this study indicate that the accountability of the implementation of the Tembeling Regional Budget is supported by Ministerial Regulation No. 113 of 2014 concerning Village Financial Management with principles which include the creation of village cash accounts, preparation of the Budget Plan, submission of Payment Receipts and cash book work. In terms of responsiveness, the implementation of the 2017 Village Budget refers to the implementation of the 2014-2020 Village Development Plan and Village Development Plan. In terms of transparency the village government only carries out the mechanism for reporting accountability to the sub-district government to the district government, but the implementation of accountability to the community is not carried out in accordance with procedures and is not transparent. This happens because the village government considers the community does not have a supervisory function on village financial management. However, in terms of effectiveness the principle of usefulness is not well realized in the community because the practice of mark up can hamper the implementation of development. In the management of the APBDes Tembeling Village is implemented less accountable so that the district government must formulate policies to carry out periodic monitoring and evaluation, and the community must increase supervision of village financial management.