Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa di Desa Morobakung Kecamatan Manyar Kabupaten Gresik

Husnah, Asmaul (2019) Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa di Desa Morobakung Kecamatan Manyar Kabupaten Gresik. Undergraduate thesis, STIE Perbanas Surabaya.

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Abstract

Government Accounting is a field of accounting that is managed by the government which has three main objectives, including accountability, managerial, and supervision. This study focuses on the analysis of the responsibility for managing village fund allocation in the village of Morobakung, Manyar Regency, Gresik Regency. Accountability carried out by the government is an embodiment of providing information from every action or activity with financial management carried out by the government. The Village Fund Allocation is a form of government responsibility to develop development at the village level. The Village Fund allocation comes from transfer income sourced from the central and regional financial balance funds received by the Regency / City. This research was carried out in Morobakung Village, Manyar District, Gresik Regency. This research uses a qualitative method with a descriptive approach. The purpose of this study is to measure the accountability of villages that get the amount of ADD. The description results are obtained through indicators by comparing Permendagri Law No. 113 of 2014 with actual field activities. The results of research based on Permendagri number 113 of 2014 showed that the management of the Village Fund Allocation in Morobakung Village was already accountable at the stages of planning, implementation, administration, reporting and accountability with the support of communities who were actively involved in carrying out community development. Keywords: Accountability, Village Fund Allocation (ADD), Village Government

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: ASMAUL HUSNAH
Date Deposited: 21 Oct 2019 05:36
Last Modified: 28 Oct 2019 02:23
URI: http://eprints.perbanas.ac.id/id/eprint/5136

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