EFEKTIVITAS PERENCANAAN, PELAKSANAAN DAN PERTANGGUNG JAWABAN DANA DESA PADA DESA LIMBANG JAYA I KECAMATAN TANJUNG BATU TAHUN 2017-2019
Abstract
This study aims to evaluate the effectiveness of planning, implementation, and accountability for the use of village funds in Limbang Jaya I village, Tanjung Batu district. The population in this study is the planning and accountability report of village funds in Limbang Jaya I village, Tanjung Batu district. While the sample is the planning and accountability report of village funds in Limbang Jaya I village, Tanjung Batu district from 2017-2019. The results of this study indicate that the effectiveness of management planning and reporting on the use of village funds in Limbang Jaya I village, Tanjung Batu district in 2017-2019. Basically it has been going well, this can be seen from the planning and implementation of the use of village funds and accountability reports on village funds in Limbang Jaya I village in accordance with procedures. However, it is still not effective. Because there is still a lack of transparency in involving the participation of village communities in a spirit of mutual cooperation, and utilizing local wisdom and natural resources in determining infrastructure development that is prioritized for village progress so that the benefits of development are felt more by the village community, and have not been well documented. Relating to the expenditure of village funds used in the construction of village infrastructure.
Keywords : effectiveness, planning, implementation, accountability, village fund
Full Text:
PDFReferences
Boedijono, dkk.(2019). Efektivitas Pengelolaan Dana Desa Untuk Pembangunan dan Pemberdayaan Masyarakat Desa di Kabupaten Bondowoso.Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Vol.4 No.1.
Kuncoro, Mudrajad. (2019). Ekonomika Desa Teori, Startegi, dan Realisasi Pembangunan Desa. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN.
Peraturan Daerah. (2015). Peraturan Pejabat Bupati Ogan Ilir No.40 Tahun 2015 Tentang Pengelolaan Keuangan Desa.Ogan ilir.
Republik Indonesia, (2014).Undang-Undang Nomor 6 Tahun 2014 Tentang Desa. Jakarta
Republik Indonesia. (2014). Peraturan Pemerintah Nomor 8 Tahun 2014 Tentang dana desa yang bersumber dari anggaran pendapatan dan belanja Negara. Jakarta.
Republik Indonesia.(2014). Peraturan Pemerintah Nomor 114 Tahun 2014 Tentang pedoman pembangunan desa. Jakarta.
Republik Indonesia.(2018). Peraturan Pemerintah Nomor 20 Tahun 2018 Tentang Perubahan Pengelolaan Keuangan Desa. Jakarta.
Saputra, I Wayan.(2016). Efektivitas Pengelolaan Alokasi Dana Desa pada Desa Lembean Kecamatan Kintamani, Kabupaten Bangli Tahun 2009-2014.Jurnal Jurusan Pendidikan Ekonomi Vol.6 No.1.
Sugiyono.(2012). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, dan R&D). Bandung: Alfabeta.
Sugiyono.(2018). Metode Peneitian Bisnis (Pendekatan Kuantitatif, Kombinasi, dan R&D). Bandung: Alfabeta.
Sujarweni, V. Wiratna.(2019). Akuntansi Desa. Yogyakarta:Pustaka Baru Press.
Sulastri, Nova. (2016). Efektivitas Pengelolaan Alokasi Dana Desa (ADD) Dalam Meningkatkan Pembangunan Fisik Desa Lakapodo Kecamatan Watopute Kabupaten Muna.Jurnal S1 Ak Universitas Pendidikan Ganesha Jurusan Akuntansi Program S1 (Vol: 8 No: 2 Tahun 2017).
Syahadatina, Rika. (2017). Akuntabilitas Pengelolaan Alokasi Dana Desa di Desa Rapa Laok Kecamatan Ombean Kabupaten Sampang. Jurnal Akuntansi dan Investasi Vol.2 No.1.
DOI: http://dx.doi.org/10.35908/jeg.v5i2.1093
Copyright (c) 2020 Ayu Andani, Nurmala Nurmala

This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
EG has been indexed by:
![]() | ![]() | ![]() |
![]() | ![]() | ![]() |
![]() | ![]() | ![]() |
Editorial Office
- Fakultas Ekonomi
- Jl. Jend. Sudirman KM.4 No.629, 20 Ilir D. IV, Kec. Ilir Tim. I, Kota Palembang, Sumatera Selatan 30129.
- Telpon/Fax: +62711-3227-05
- Contact :Yeni (0813-7327-0898)

Jurnal Ecoment Global E-ISSN:2685-6204, P-ISSN: 2540-816X, by http://ejournal.uigm.ac.id/index.php/EG licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.