Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Desa Jungkat, Kecamatan Jongkat, Kabupaten Mempawah
DOI:
https://doi.org/10.35870/jemsi.v11i4.4437Keywords:
Transparency, Accountability, Village FundsAbstract
This study aims to analyze the application of the principles of transparency and accountability in the management of Village Funds in Jungkat Village, Jongkat Sub-district, Mempawah Regency. The research method used was a descriptive qualitative approach with data collection techniques through in-depth interviews with three main informants, namely the Village Head, Village Secretary, and Village Treasurer. Data analysis techniques were carried out manually based on the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawing. The results showed that aspects of transparency have been implemented through the provision of financial documents such as the APBDes and accountability reports that are submitted administratively and visually through billboards and village deliberation forums. However, the utilization of digital media as a means of disseminating information is not yet optimal. On the other hand, accountability is realized through the use of the Siskeudes application in financial reporting, the completion of supporting documents, community involvement in the implementation of development activities, and institutional and participatory supervision. In general, the management of the Village Fund in Jungkat Village has reflected the principles of good governance, although it is still necessary to strengthen the accessibility of information and develop a more structural mechanism for community involvement.
Downloads
References
Afifah, U. (2022). Analisis transparansi dan akuntabilitas pengelolaan dana desa pada Desa Nggorang, Kecamatan Komodo, Kabupaten Manggarai Barat.
Anita, & Siska. (2022). Analysis of accountability and transparency of financial management in Teluk Nayang Village, Pujud District, Rokan Hilir Regency. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 5(2), 11142–11154. https://doi.org/10.33258/birci.v5i2.4929.
Desy Nur Pratiwi, & Yuwita Ariessa Pravasanti. (2020). Analisis penggunaan Siskeudes dalam pengelolaan dana desa. Jurnal Akuntansi Dan Pajak, 20(2), 217–223. https://doi.org/10.29040/jap.v20i2.770.
Deti, K., & Ikhsan, B. R. (2022). Transparansi dan akuntabilitas pemerintah desa dalam pengelolaan alokasi dana desa. Jurnal Ilmu Dan Riset Akuntansi, 1(3), 261–268. https://doi.org/10.56799/peshum.v1i3.423.
Dewi, P. A. D. R., & Julianto, I. P. (2020). Pengaruh penerapan sistem informasi keuangan desa dan pengendalian internal terhadap akuntabilitas dana desa. Jurnal Akuntansi Profesi, 11(2), 281–292.
Fitrianti, M., & Sari, V. F. (2024). Pengaruh transparansi dan akuntabilitas terhadap pengelolaan dana desa dalam mewujudkan prinsip good governance. Jurnal Eksplorasi Akuntansi, 6(1), 206–218. https://doi.org/10.24036/jea.v6i1.1114.
Garung, C. Y., & Ga, L. L. (2020). Pengaruh akuntabilitas dan transparansi terhadap pengelolaan alokasi dana desa (ADD) dalam pencapaian good governance pada Desa Manulea, Kecamatan Sasitamean, Kabupaten Malaka. Jurnal Akuntansi: Transparansi dan Akuntabilitas, 8(1), 19–27. https://doi.org/10.35508/jak.v8i1.2363.
Lestari, T. A., & Merina, C. I. (2022). Analisis transparansi dan akuntabilitas pengelolaan dana desa di Desa Bumi Ayu, Kecamatan Tanah Abang, Kabupaten Penukal Abab Lematang Ilir (PALI). Al-Irsyad, 4(2), 79. https://core.ac.uk/download/pdf/322599509.pdf.
Menteri Dalam Negeri Republik Indonesia. (2018). Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 tentang pengelolaan keuangan desa. Physical Review B, 72(10), 1–13. http://www.jdih.setjen.kemendagri.go.id/pm/Permendagri%20No.20%20TH%202018+Lampiran.pdf
Nuraeni, I., & Kusuma, T. G. B. (2021). Akuntabilitas dan transparansi pengelolaan alokasi dana desa. Jurnal Ilmiah Akuntansi Kesatuan, 9(3), 641–656. https://doi.org/10.37641/jiakes.v9i3.1214.
Puji Astuti, R. Widayanti, & R. D. (n.d.). Transparansi dan akuntabilitas pengelolaan dana desa dalam pencapaian good governance: Studi kasus Desa Cepogo, Kabupaten Boyolali (pp. 164–180).
Putri, A. A. A., Sudiana, I. W., & Putra, I. P. D. S. (2021). Pengaruh akuntabilitas, transparansi, partisipasi masyarakat terhadap pemberdayaan masyarakat dalam pengelolaan dana desa pada Desa Songan B, Kecamatan Kintamani, Kabupaten Bangli. Jurnal Fakultas Ekonomi Bisnis dan Pariwisata Universitas Hindu Indonesia.
Siti Nurhaliza, L. M. (2022). Pengaruh akuntabilitas dan transparansi terhadap kepercayaan masyarakat dalam pengelolaan dana desa: Studi kasus pada pemerintah Desa Wonosari, Kabupaten Malang. Universitas Islam Negeri Maulana Malik Ibrahim, 4, 9157–9169.
Sujarweni V Wiratna. (2015). Akuntansi sektor publik. Pustaka Baru Press.
UU Pemerintah RI. (2008). UU tentang keterbukaan informasi publik (UU Nomor 14 Tahun 2008). Undang-Undang Republik Indonesia Nomor 14 Tahun 2008 tentang Keterbukaan Informasi Publik.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Mas Noviyani, Ariefanda Iqbal Perdhana, Rudy Kurniawan
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
