Akuntabilitas Keuangan Desa dan Kesejahteraan Aparatur Desa dalam Pengelolaan Keuangan Desa

Yusuf Eko Nahuddin

Abstract


The spirit of the Village building is the key word for the birth of Law No. 6 of 2014 concerning Villages, which must be realized with the efforts of professional village financial management to create community welfare and village apparatus as a juridical consequence of the enactment of Law No. 6 of 2014 concerning Villages relating to autonomous authority to manage village finance accountably for the achievement of village welfare which is a shared desire and noble ideals of the nation and also equally important is to improve the welfare of village apparatus to support these ideals so that they have no potential abuse of authority. Speaking about the village, it is inseparable from the position and authority of the village government, as the lowest government unit in Indonesia which still raises the pros and cons of the village government itself, one of the reasons is Regional Autonomy which lacks assertiveness about the task and authority of the village head , to manage its own finances, the finance obtained by the Village from the APBN (State Revenue and Expenditure Budget) is in the form of ADD (Village Fund Allocation).

How to cite item: Nahuddin, Y. (2018). Akuntabilitas Keuangan Desa dan Kesejahteraan Aparatur Desa dalam Pengelolaan Keuangan Desa. Jurnal Cakrawala Hukum, 9(1), 107-116. doi:https://doi.org/10.26905/idjch.v9i1.2111


Keywords


Accountability; Village Apparatus; Village Finance.

Full Text:

PDF

References


Definisi-pengertian.com, Prinsip-Prinsip Akuntabilitas Di Indonesia, (online), 4 Oktober 2015.

Hukumonline.com, KPK Siap Antisipasi Potensi Korupsi Dana Bantuan Desa, (online), 11 Desember 2014.

Kansil. 1984. Desa Kita Dalam Peraturan Tata Pemerintahan Desa, Cetakan Pertama, Penerbit Ghalia Indonesia.

Kemitraan.or.id, Survey Nasional Mengenai Korupsi di Indonesia (online), Februari 2002.

Kompas.com, Alokasi Dana Desa di RAPBN 2015 Belum Sesuai Amanat UU, (online), 16 Agustus 2014.

Solekhan, Moch. 2012. Penyelenggara Pemerintah Desa, Penerbit Setara Press.

Peraturan Pemerintah Nomor 43 Tahun 2014 Tentang Peraturan Pelaksanaan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa.

Sukasmanto, Potensi Penyalahgunaan Dana Desa dan Rekomendasi, 4 thIndonesia Anti-Corruption Forum 10-12 Juni 2014

Undang-Undang No. 6 Tahun 2014 Tentang Desa

Vivanews.co.id, Kepala Desa Demo Tuntut Pengesahan RUU Desa, (online) 4 Oktober 2010.

Sujarweni, Wiratna. 2015. Akuntansi Desa, Cetakan Pertama, Penerbit Pustaka Baru Press.




DOI: https://doi.org/10.26905/idjch.v9i1.2111

Refbacks

  • There are currently no refbacks.




Copyright (c) 2018 Jurnal Cakrawala Hukum

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.



Publisher: 
Faculty of Law - University of Merdeka Malang
Faculty of Law Building, Terusan Dieng Street 62-64
Malang City, East Java, Indonesia, 65146.

  

Other Link 

Follow Us
Instagram@jurnalcakrawalahukum
X@Jcakrawalahukum
[email protected]
Phone (0341) 580161
Faxs
Faks (0341) 588395
View JCH Visitors
web statistics

Jurnal Cakrawala Hukum Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.