Published: 2025-01-10
Analisis Penerapan Good Government Governance pada Pengelolaan Anggaran Pendapatan dan Belanja Desa (Studi Kasus pada Desa Pematang Johar, Kabupaten Deli Serdang)
DOI: 10.35870/emt.v9i1.3566
Ferdy Aldiansyah, Henny Andriyani Wirananda
- Ferdy Aldiansyah: Universitas Muslim Nusantara Al-Washliyah Medan ,
- Henny Andriyani Wirananda: Universitas Muslim Nusantara Al-Washliyah Medan ,
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Abstract
This study aims to analyze the application of good government governance principles in the management of APBDes in Pematang Johar Village, Deli Serdang Regency starting from the planning, implementation, administration, as well as reporting and accountability stages. Researchers take three principles of good government governance which are used as variable indicators, including transparency, participation and accountability. The subjects in this study include the Chairman / Member of BPD, Village Head, Village Secretary and Treasurer, and community leaders of Pematang Johar Village. Research design is a guideline or procedure and technique in research planning that is useful as a guide for building strategies that produce research models. The research design conducted in this study is a qualitative method. Data collection techniques in this study used observation, interview and documentation methods. The data analysis method used in this study is qualitative descriptive analysis. The result of this study is that the management of APBDes in Pematang Johar Village, Deli Serdang Regency is broadly in accordance with the principles of good government governance, namely transparency, participation and accountability.
Keywords
APBDes; Good Government Governance; Transparency; Participation; Accountability
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Article Information
This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 1 (2025)
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Section: Articles
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Published: 2025-01-10
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License: CC BY 4.0
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Copyright: © 2025 Authors
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DOI: 10.35870/emt.v9i1.3566
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Ferdy Aldiansyah, Universitas Muslim Nusantara Al-Washliyah Medan,
Universitas Muslim Nusantara Al-Washliyah Medan, Kota Medan, Provinsi Sumatera Utara, Indonesia.
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Gumohung, M. R., Yusuf, N., & Wuryandini, A. R. (2024). Akuntabilitas Pemerintah Desa Dalam Pengelolaan APBDes. Jambura Accounting Review, 5(1), 50-63. https://doi.org/10.37905/jar.v5i1.110.
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Mustaram, R. A., Sudiyarti, N., & Kumala, Z. (2020). Analisis Penerapan Prinsip Good Government Governance Dalam Pengelolaan Keuangan Desa Di Desa Poto Kecamatan Moyo Hilir. Jurnal Ekonomi & Bisnis, 8(1), 68-77. https://doi.org/10.58406/jeb.v8i1.558.
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