PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA TAHUN 2021 (STUDI KASUS DESA GOISO OINAN KECAMATAN SIPORA UTARA KABUPATEN KEPULAUAN MENTAWAI)

Julia Sageileppak; A An Arief Jusuf

Authors

Julia Sageileppak Fakultas Ekonomi, Program Studi Akuntansi, Universitas Widya Kartika
A An Arief Jusuf Fakultas Ekonomi, Program Studi Akuntansi, Universitas Widya Kartika

Keywords:

Role of Village Officials, Accountability, Management of Village Founds

Abstract

The purpose of this research is to understand how the role of village leaders in Goiso Oinan Village, North Sipora District, Financial Management. Material acquisition methods obtained by using interviews, documentation and questionnaires. A total of 14 people were carried out in the survey, namely 7 village administrators, including the head of the BPD, the village secretary, the head of the finance section, the head of the planning section, the head of the governance, administration and hamlet heads, 1 village head and 6 community leaders. A qualitative descriptive method was used in this observation by adopting a case study in Goiso Oinan Village, Sipora Utara District, Mentawai Islands Regency. The findings from this study clearly show that the role of village officials in Goiso Oinan Village can be accounted for in managing village funds through the implementation of their tasks. Goiso Oinan Village has carried out its duties in stages which include planning, implementation, administration, reporting and accountability. Each village apparatus is responsible for carrying out their functions in accordance with applicable regulations. In addition, the village has also reported transparently by submitting the Realization Report on the Implementation of the APBDes and ADD as proof of their accountability

References

Undang-Undang Nomor 32 Tahun 2014, Pemerintahan Daerah.

Undang-Undang Nomor 32, tentang Desa.

SuaraSumbar.id. (2022, April). Terbukti korupsi, dua ASN Pemkab Mentawai dijebloskan ke rutan anak air Padang. https://sumbar.suara.com/read/2022/04/19/224229/terbukti-korupsi-dua-asn-pemkab-mentawai-dijebloskan-ke-rutan-anak-air-padang?page=1k.

Harahap, N. (2016). Akuntabilitas Pengelolaan Dana Desa Studi Kasus Pada Desa Siundol Julu Kecamatan Sosopam Kabupaten Padang Lawas Tahun 2015. (Skripsi, UIN Sumatera Utara, 2016)

Sutrrawati, Kadek. (2015). Peran Perangkat Desa Dalam Akuntabilitas Pengelolaan Dana Desa Di Desa Pudaria Jaya Kecamatan Moramo Tahun 2015. (Skripsi, Universitas Halu Oleo Kendari 2016).

Indrianasari, Neny Tri. (2017). Peran Perangkat Desa Dalam Akuntabilitas Pengelolaan Keuangan Desa (Studi Pada Desa Karangsari Kecamatan Sukodono). Dalam Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak, Vol. 1 No.2, Juli 2017.

Handayani. (2018). Akuntabilitas dan Peranan Desa Dalam Pengelolaan Alokasi Dana Desa Studi Kasus Desa Sotboyak Kecamatan Siberut Utara Tahun 2017. (TA No. AK/2018). Universitas Widya Kartika, Surabaya.

Astuti. (2020). Akuntabilitas Pengelolaan Keuangan Desa Studi Kasus Di Desa Sinakak Kabupaten Kepulauan Mentawai Tahun 2018. (TA No. AK/2020). Universitas Widya Kartika, Surabaya.

Mardiasmo. (2018). Akuntansi Sektor Publik.

Mardiasmo. (2018). Tujuan akuntansi sektor publik.

Mardiasmo. (2018:27). Akuntabilitas.

Lembaga Administrasi Negara Republik Indonesia. (2015). Akuntabilitas. http://puskan.1an.go.id/files/Modul%209%20Akuntabilitas.pdf.

Undang-Undang Nomor 6 Tahun 2014 tentang Pemerintah Desa.

Permendagri Nomor 113 Tahun 2014 tentang Keuangan Desa.