INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND MANAGEMENT (IJAFM)
QUALITY OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KOTA BARU VILLAGE, NEGRI AGUNG DISTRICT, WAYKANAN REGENCY
E-ISSN: 5669-4522
P-ISSN: 2567-3562
DOI: https://iigdpublishers.com/article/283
The accountability of village fund management in Kota Baru has not complied with the provisions of Pamengeri No113 of 2014. This research aims to assess the level of accountability of financial management of Kota Baru Village, Negri Agung District, Waykanan Regency. The research method applied is qualitative, where direct interviews are conducted with the treasurer, secretary, and village head. The results of the research prove that the principle of accountability in village fund management has been implemented well, reflecting positive financial governance. In terms of planning, implementation, and accountability. It is hoped that the application of this accountability principle can be improved in the future through increasing understanding of the village apparatus by participating in socialization and also improving the quality of education.
Sindi Sintia
Aji, S. (2023). The role of village officials in accountability for village fund management in Maguan Village, Ngajum District, Malang Regency. Journal of Creative Economics and Entrepreneurship, 08(1), 26–37.
Alfasadun, Hardiningsih, P., Ratnasari, Sri Devi, &; Srimindarti, C. (2018). Transparency and Accountability of Village Fund Management. Proceedings, 2017, 684–691.
Andarsari, Rosita, P., Malang, Asia, STIE, D., Dura, J., &; Malang, Asia, STIE, D. (2018). Implementation of Financial Records in Small and Medium Enterprises (Study at Sanan Tempe Chip Industry Center in Malang City). Jibeka, 12, 59–64.
Asmwati, I., &; Basuki, P. (2019). Accountability of Village Financial Management. Accuracy : Journal of Accounting and Finance Studies, 2(1), 63–76. https://doi.org/10.29303/akurasi.v2i1.15
Astuti, P., Widayanti, R., &; Damayanti, R. (2021). Transparency and Accountability of Village Fund Management in Achieving Good Governance: A Case Study of Cepogo Village, Boyolali Regency. Journal of Maksipreneur: Management, Cooperatives, and Entrepreneurship, 10(2), 164.
