Please use this identifier to cite or link to this item: https://repository.uksw.edu//handle/123456789/31989
Title: Akuntabilitas Pengelolaan Dana Desa: Tantangan dan Strategi dalam Mewujudukan Sustainable Development Goals
Authors: Fanny, Rizki Mutiara
Keywords: Sustainable Development Goals Desa;Pengelolaan Dana Desa;Akuntabilitas;Sustainable Development Goals Village;Village Fund Management;Accountability
Issue Date: Dec-2023
Abstract: Prioritas penggunaan Dana Desa bertujuan untuk memulihkan ekonomi nasional untuk mendukung pencapaian SDGs desa. Adanya pendapatan Dana Desa seharusnya bisa membantu pemerintah desa agar dapat meningkatkan pembangunan desa dalam pengelolaan Dana Desa yang akuntabel. Akuntabilitas adalah kewajiban melaporkan serta mempertanggungjawabkan keberhasilan maupun kegagalan suatu organisasi dalam mencapai tujuan yang sudah direncanakan sebelumnya. Dalam praktiknya masih banyak pengelolaan Dana Desa yang belum tepat sasaran dan belum akuntabel. Penelitian ini bertujuan untuk untuk mendeskripsikan tantangan dan strategi akuntabilitas pengelolaan Dana Desa dalam mewujudkan Sustainable Development Goals di Desa Pasekan Kabupaten Semarang Provinsi Jawa Tengah. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dengan cara dokumentasi, observasi dan wawancara langsung kepada Kepala Desa, Perangkat Desa dan beberapa masyarakat. Hasil penelitian menemukan bahwa akuntabilitas pengelolaan dana desa di Desa Pasekan bisa dibilang telah sesuai dan akuntabel jika dilihat dari empat pengukuran pengelolaan dana desa dan empat dimensi akuntabilitas
The priority use of Village Funds aims to restore the national economy to support the achievement of village SDGs. The existence of Village Fund income should be able to help village governments to improve village development in accountable Village Fund management. Accountability is the obligation to report and account for the success and failure of an organization in achieving previously planned goals. In practice, there are still many Village Fund management that is not on target and not yet accountable. This study aims to describe the challenges and accountability strategies of Village Fund management in realizing Sustainable Development Goals in Pasekan Village, Semarang Regency, Central Java Province The research method used is qualitative with a descriptive approach. Data collection techniques by means of documentation, observation and direct interviews with the Village Head, Village Officials and several communities. The results of the study found that the accountability of village fund management in Pasekan Village is arguably appropriate and accountable when viewed from four village fund management measurements and four dimensions of accountability.
URI: https://repository.uksw.edu//handle/123456789/31989
Appears in Collections:T1 - Accounting

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