Skip to main navigation menu Skip to main content Skip to site footer
Academia Open

Business and Economics

Vol 5 (2021): December

Accounting Treatment In Increasing Accountability And Transparency Of Budget Management With The Concept Of Value For Money
Perlakuan Akuntansi dalam Meningkatkan Akuntabilitas dan Transparansi Pengelolaan Anggaran Dengan Konsep Value for Money 



(*) Corresponding Author
DOI
https://doi.org/10.21070/acopen.5.2021.2192
Published
December 31, 2021

Abstract

This research aims to determine the accounting treatment in increasing accountability and transparency of budget management with the concept of Value for Money in Gelang Village.

This type of research is a qualitative research that uses data collection methods through interview, documentation, and observation. Types and sources of data using primary data and secobdary data. The technique of determining the informants in this study uses a purposive sampling technique, which means that the technique is intented to select informants according to the object under study.

The results of the study indicate that the management of APBDes in Gelang Village has carried out a system of planning, implementation, administration, reporting, and accountability according to the rules. The application of the concept of Value for Money in budget management has been implemented through the 3E (Economy, Efficiency, and Effectiveness) well in Gelang Village. It can also be said to be transparent, because the village government has realized the APBDes funds by placing the APBDes realization report in front of the village office and holding a village meeting to discuss the APBDes program development plan

References

  1. T. F. Mondale, A. Aliamin, and H. Fahlevi, “Analisis Problematika Pengelolaan Keuangan Desa (Studi Perbandingan pada Desa Blang Kolak I dan Desa Blang Kolak II, Kabupaten Aceh Tengah),” J. Perspekt. Ekon. Darussalam, vol. 3, no. 2, pp. 196–212, 2017, doi: 10.24815/jped.v3i2.8231.
  2. D. Purwiyanti, “Analisis Kinerja Berbasis Konsep Value For Money Pada Kegiatan Fisik Pekerjaan Irigasi Donggala Kodi ( Study di Dinas Pekerjaan Umum Kota Palu ),” e J. katalogis, vol. vol 5, pp. 190–200, 2017.
  3. D. Nordiawan, Akuntansi Sektor Publik. Jakarta, 2006.
  4. F. Y. Mamesah, “Peranan Badan Permusyawaratan Desa Dalam Penyusunan Anggaran Pendapatan dan Belanja Desa,” 2014.
  5. R. Amalia, “Penerapan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang Pengelolaan Keuangan Desa ( Studi Pada Desa Di Kecamatan Tapaktuan Kabupaten Aceh Selatan ),” vol. 2, no. 3, pp. 121–132, 2017.
  6. A. F. Herawati, “Analisis Value For Money Dalam Meningkatkan Mutu Pelayanan Publik Pada Stasiun Kereta Api Surabaya Kota,” no. 2012, 2012.
  7. Mahmudi, Manajemen Kinerja Sektor Publik. Edisi Kedua. Yogyakarta: UPP STIM YKPN, 2015.
  8. S. Hermawan and M. Si, Metode penelitian bisnis: Pendekatan Kuantitatif & Kualitatif. Malang: Media Nusa Creative, 2016.
  9. B. Burhan, Analisis Data Penelitian Kualitatif. Jakarta: Jakarta: PT Raja. Grafindo Persada, 2003.
  10. T. A. Afiati, “Analisis Value For Money Pada Kinerja di Badan Perencanaan Pembagunan Daerah ( BAPPEDA ) Kabupaten Semarang,” universitas negeri semarang, 2011.

Downloads

Download data is not yet available.