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RINDY PUTRI HAPSARI, S.Sos
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Judul Artikel
AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI KABUPATEN BANYUMAS
Abstrak (Bhs. Indonesia)
The realization of accountability in the village govermental execution is related to the capability of goverment village to responsible for all the village activities, such as of governmental executions, development and social. One of the forms of responsibilities is related to financial issues available in the Village Budget Revenues and Expenditures for the involved stakeholders.This study was conducted for deeper insight about accountability of village financial management executed vertically, horizontally, and diagonally by the Government of Tinggarjaya Village in Jatilawang Subdistrict and Lemberang Village in Sokaraja Subdistrict. This study used descriptive-qualitative case study method, and the selection of informen used purposive sampling technique, consisting of apparatuses of the Governments of Regency, Subdistrict, Village, and the Village Consultative Council. The results showed problems that occur frequently in the realization of village financial management accountablitiy in Tinggarjaya and Lemberang villages are because of low quality of the village apparatuses. This causes, among others, the slowness in reporting arrangement of the village financial management responsibility, unclear policy or law products that organize the responsibility procedure, and the less awareness and coordination of stakeholders involved in the financial management itself. Either the village government or the Village Consultative Council and even villagers have not understood yet the importance of the village financial management accountability. This all bring about the fulfillment of accountability vertically, horizontally and diagonally in Tinggarjaya and Lemberang villages still places formal aspect as the basis of accountability implementation. This makes the report of village financial management responsibility as the realization of accountability in Tinggarjaya and Lemberang villages is as a formality matter only.
Abtrak (Bhs. Inggris)
The realization of accountability in the village govermental execution is related to the capability of goverment village to responsible for all the village activities, such as of governmental executions, development and social. One of the forms of responsibilities is related to financial issues available in the Village Budget Revenues and Expenditures for the involved stakeholders.This study was conducted for deeper insight about accountability of village financial management executed vertically, horizontally, and diagonally by the Government of Tinggarjaya Village in Jatilawang Subdistrict and Lemberang Village in Sokaraja Subdistrict. This study used descriptive-qualitative case study method, and the selection of informen used purposive sampling technique, consisting of apparatuses of the Governments of Regency, Subdistrict, Village, and the Village Consultative Council. The results showed problems that occur frequently in the realization of village financial management accountablitiy in Tinggarjaya and Lemberang villages are because of low quality of the village apparatuses. This causes, among others, the slowness in reporting arrangement of the village financial management responsibility, unclear policy or law products that organize the responsibility procedure, and the less awareness and coordination of stakeholders involved in the financial management itself. Either the village government or the Village Consultative Council and even villagers have not understood yet the importance of the village financial management accountability. This all bring about the fulfillment of accountability vertically, horizontally and diagonally in Tinggarjaya and Lemberang villages still places formal aspect as the basis of accountability implementation. This makes the report of village financial management responsibility as the realization of accountability in Tinggarjaya and Lemberang villages is as a formality matter only.
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