Analysis of Village Fund Allocation in Sungai Rangit Jaya Village Government, Pangkalan Lada District, West Kotawingin Regency
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Aug 27, 2024
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Keywords: Village Fund Allocation, Village Government, Village Fund Allocation Management. Kata Kunci : Aloksi Dana Desa, Pemerintahan Desa, Pengelolaan Alokasi Dana Desa.
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Abstract
ABSTRACT
Village is a small-scale government structure that exists in a community group. Sungai Rangit Jaya Village is located in the West Kotawaringin Regency, Central Kalimantan Province. This study aims to understand the procedures for using Village Fund Allocation (ADD) in the Sungai Rangit Jaya Village government, so the research data will be based on actual conditions and situations according to the reality in the field. The method used in the study in Sungai Rangit Jaya Village, Pangkalan Lada District, West Kotawaringin Regency is a qualitative approach with research subjects including the Village Head, Village Secretary, Head of Financial Affairs, Head of Planning Affairs, Head of Village Government Section, BPD, and the community living in the village. In implementing ADD management, Sungai Rangit Jaya Village has applied the following principles: accountability, transparency, aspiration, and participation. The results of the study indicate that the Village Fund Allocation has been carried out with the provisions in West Kotawaringin Regency. This is explained by the entire series of Village Fund Allocation management processes by the Sungai Rangit Jaya Village Government including the following stages: planning, budgeting, disbursement, distribution, utilization, supervision, and ADD accountability reports in accordance with the West Kotawaringin Regent Regulation Number 13 of 2024.
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References
Alzeban, Abdulaziz, dan Nedal Sawan. 2013. “The role of internal audit function in the public sector context in Saudi Arabia.” African Journal of Business Management 7, no. 6: 443–54. https://doi.org/10.5897/AJBM12.1430.
Arief, I S, M Su’un, dan A Djunaid. 2018. Peran Terhadap Independensi Aparat Pengawasan Intern Pemerintah (Apip) Dengan Budaya Lokal Sebagai Variabel Moderating.” SEIKO: Journal of … 1, no. 2: 128–55. Davies, Marlene. 2001. “The Changing Face of Internal Audit in Local Government.” Journal of Finance and Management in Public Series 1: 77–98.
Dewandaru, Rhis Ogie. 2018. “Peran Inspektorat Daerah dalam Fungsi Pengawasan pada Aset Tetap Daerah (Studi Kasus Kabupaten Labuhanbatu).” Universitas Gadjah Mada. Đorđević, Tadija Đukić Milica. 2015. “Contribution of Internal Audit.” Economics and Organization 12: 297–309. Ege, Matthew S. 2015. “Does internal audit function quality deter management misconduct?” Accounting Review 90, no. 2: 495–527.
Ferry, Laurence, Zamzulaila Zakaria, Zarina Zakaria, dan Richard Slack. 2017. “Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government.” Accounting Forum 41, no. 4: 375–89. https://doi.org/10.1016/j.accfor.2017.10.001.
Hernadianto, Nour Ardiansyah Hernadi, dan Muhammad Redho Herzianto. 2020. “Peran Internal Auditor dalam Pencegahan Kecurangan Pengelolaan Dana Desa (Studi Kasus Pada Inspektorat Kabupaten Bengkulu Selatan).” Jurnal Akuntansi, Keuangan, dan Teknologi Informasi Akuntansi 1, no. 2: 119–31.
Indonesia Corruption Watch. 2019. “Tren Penindakan Kasus Korupsi Tahun 2018.”- 2020.“ Tren Penindakan Kasus Korupsi Tahun 2019.” - 2021a. “Tren Penindakan Kasus Korupsi Tahun 2020." - 2021b.“ Tren Vonis Korupsi 2020.”
Mohammed, dan Khairul Azman Aziz. 2018. “Information Technology Usage, Top Management Support and Internal Audit Effectiveness.” Asian Journal of Accounting and Governance 8: 123–32.
Moodley, Asogan, Barry Ackers, dan Elza Odendaal. 2022. “Internal audit’s evolving performance role: lessons from the South African public sector.” Journal of Accounting and Organizational Change 18, no. 5: 704–26. https://doi.org/10.1108/JAOC-05-2021-0063.
Othman, Rohana, Nooraslinda Abdul Aris, Ainun Mardziyah, Norhasliza Zainan, dan Noralina Md Amin. 2015. “Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants’ and Internal Auditors’ Perceptions.” Procedia Economics and Finance 28, no. April: 59–67.
Pilar Luis Carnicer, María, Angel Martínez Sánchez, Manuela Pérez Pérez, dan María José Vela Jiménez. 2004. “Work-family conflict in a southern European country: The influence of job-related and non-related factors.” Journal of Managerial Psychology 19, no. 5: 466–89.
Saputri, Luvi Novia. 2018. “Analisis Peran Inspektorat Daerah dalam Pelaksanaan Fungsi Pengawasan pada Pengelolaan Keuangan Desa (Studi pada Kabupaten Sleman).” Universitas Gadjah Mada.
Shuwaili, Ahmed Mohammed Jasim, Reza Hesarzadeh, dan Mohammad Ali Bagherpour Velashani. 2023. “Designing an internal audit effectiveness model for public sector: qualitative and quantitative evidence from a developing country.” Journal of Facilities
Volodina, Tamara, Giuseppe Grossi, dan Veronika Vakulenko. 2022. “The changing roles of internal auditors in the Ukrainian central government.” Journal of Accounting and Organizational Change 19, no. 6: 1–23. https://doi.org/10.1108/JAOC-04-2021-0057.
Wickham, Mark, dan Melissa Parker. 2007. “Reconceptualising Organisational Role Theory for Contemporary Organisational Contexts.” Journal of Managerial Psychology 22, no. 5: 440–64.
Yuara, Safriani, Ridwan Ibrahim, dan Yossi Diantimala. 2019. “Pengaruh Sikap Skeptisme Profesional Auditor, Kompetensi Bukti Audit Dan Tekanan Waktu Terhadap Pendeteksian Kecurangan Pada Inspektorat Kabupaten Bener Meriah.” Jurnal Perspektif Ekonomi Darussalam 4, no. 1: 69–81. https://doi.org/10.24815/jped.v4i1.10924.
Zakariya, Rizki. 2019. “Partisipasi Masyarakat dalam Pencegahan Korupsi Dana Desa: Mengenali Modus Operandi.” INTEGRITAS: Jurnal Antikorupsi 6, no. 2: 263–82. https://doi.org/10.32697/integritas.v6i2.670.
Article Sidebar
Main Article Content
Abstract
ABSTRACT
Village is a small-scale government structure that exists in a community group. Sungai Rangit Jaya Village is located in the West Kotawaringin Regency, Central Kalimantan Province. This study aims to understand the procedures for using Village Fund Allocation (ADD) in the Sungai Rangit Jaya Village government, so the research data will be based on actual conditions and situations according to the reality in the field. The method used in the study in Sungai Rangit Jaya Village, Pangkalan Lada District, West Kotawaringin Regency is a qualitative approach with research subjects including the Village Head, Village Secretary, Head of Financial Affairs, Head of Planning Affairs, Head of Village Government Section, BPD, and the community living in the village. In implementing ADD management, Sungai Rangit Jaya Village has applied the following principles: accountability, transparency, aspiration, and participation. The results of the study indicate that the Village Fund Allocation has been carried out with the provisions in West Kotawaringin Regency. This is explained by the entire series of Village Fund Allocation management processes by the Sungai Rangit Jaya Village Government including the following stages: planning, budgeting, disbursement, distribution, utilization, supervision, and ADD accountability reports in accordance with the West Kotawaringin Regent Regulation Number 13 of 2024.
Article Details
References
Alzeban, Abdulaziz, dan Nedal Sawan. 2013. “The role of internal audit function in the public sector context in Saudi Arabia.” African Journal of Business Management 7, no. 6: 443–54. https://doi.org/10.5897/AJBM12.1430.
Arief, I S, M Su’un, dan A Djunaid. 2018. Peran Terhadap Independensi Aparat Pengawasan Intern Pemerintah (Apip) Dengan Budaya Lokal Sebagai Variabel Moderating.” SEIKO: Journal of … 1, no. 2: 128–55. Davies, Marlene. 2001. “The Changing Face of Internal Audit in Local Government.” Journal of Finance and Management in Public Series 1: 77–98.
Dewandaru, Rhis Ogie. 2018. “Peran Inspektorat Daerah dalam Fungsi Pengawasan pada Aset Tetap Daerah (Studi Kasus Kabupaten Labuhanbatu).” Universitas Gadjah Mada. Đorđević, Tadija Đukić Milica. 2015. “Contribution of Internal Audit.” Economics and Organization 12: 297–309. Ege, Matthew S. 2015. “Does internal audit function quality deter management misconduct?” Accounting Review 90, no. 2: 495–527.
Ferry, Laurence, Zamzulaila Zakaria, Zarina Zakaria, dan Richard Slack. 2017. “Watchdogs, helpers or protectors? – Internal auditing in Malaysian Local Government.” Accounting Forum 41, no. 4: 375–89. https://doi.org/10.1016/j.accfor.2017.10.001.
Hernadianto, Nour Ardiansyah Hernadi, dan Muhammad Redho Herzianto. 2020. “Peran Internal Auditor dalam Pencegahan Kecurangan Pengelolaan Dana Desa (Studi Kasus Pada Inspektorat Kabupaten Bengkulu Selatan).” Jurnal Akuntansi, Keuangan, dan Teknologi Informasi Akuntansi 1, no. 2: 119–31.
Indonesia Corruption Watch. 2019. “Tren Penindakan Kasus Korupsi Tahun 2018.”- 2020.“ Tren Penindakan Kasus Korupsi Tahun 2019.” - 2021a. “Tren Penindakan Kasus Korupsi Tahun 2020." - 2021b.“ Tren Vonis Korupsi 2020.”
Mohammed, dan Khairul Azman Aziz. 2018. “Information Technology Usage, Top Management Support and Internal Audit Effectiveness.” Asian Journal of Accounting and Governance 8: 123–32.
Moodley, Asogan, Barry Ackers, dan Elza Odendaal. 2022. “Internal audit’s evolving performance role: lessons from the South African public sector.” Journal of Accounting and Organizational Change 18, no. 5: 704–26. https://doi.org/10.1108/JAOC-05-2021-0063.
Othman, Rohana, Nooraslinda Abdul Aris, Ainun Mardziyah, Norhasliza Zainan, dan Noralina Md Amin. 2015. “Fraud Detection and Prevention Methods in the Malaysian Public Sector: Accountants’ and Internal Auditors’ Perceptions.” Procedia Economics and Finance 28, no. April: 59–67.
Pilar Luis Carnicer, María, Angel Martínez Sánchez, Manuela Pérez Pérez, dan María José Vela Jiménez. 2004. “Work-family conflict in a southern European country: The influence of job-related and non-related factors.” Journal of Managerial Psychology 19, no. 5: 466–89.
Saputri, Luvi Novia. 2018. “Analisis Peran Inspektorat Daerah dalam Pelaksanaan Fungsi Pengawasan pada Pengelolaan Keuangan Desa (Studi pada Kabupaten Sleman).” Universitas Gadjah Mada.
Shuwaili, Ahmed Mohammed Jasim, Reza Hesarzadeh, dan Mohammad Ali Bagherpour Velashani. 2023. “Designing an internal audit effectiveness model for public sector: qualitative and quantitative evidence from a developing country.” Journal of Facilities
Volodina, Tamara, Giuseppe Grossi, dan Veronika Vakulenko. 2022. “The changing roles of internal auditors in the Ukrainian central government.” Journal of Accounting and Organizational Change 19, no. 6: 1–23. https://doi.org/10.1108/JAOC-04-2021-0057.
Wickham, Mark, dan Melissa Parker. 2007. “Reconceptualising Organisational Role Theory for Contemporary Organisational Contexts.” Journal of Managerial Psychology 22, no. 5: 440–64.
Yuara, Safriani, Ridwan Ibrahim, dan Yossi Diantimala. 2019. “Pengaruh Sikap Skeptisme Profesional Auditor, Kompetensi Bukti Audit Dan Tekanan Waktu Terhadap Pendeteksian Kecurangan Pada Inspektorat Kabupaten Bener Meriah.” Jurnal Perspektif Ekonomi Darussalam 4, no. 1: 69–81. https://doi.org/10.24815/jped.v4i1.10924.
Zakariya, Rizki. 2019. “Partisipasi Masyarakat dalam Pencegahan Korupsi Dana Desa: Mengenali Modus Operandi.” INTEGRITAS: Jurnal Antikorupsi 6, no. 2: 263–82. https://doi.org/10.32697/integritas.v6i2.670.