DOI : 
View Counter
- Abstract viewed - 145 times
- PDF (English) downloaded - 93 times
- PDF (Bahasa Indonesia) downloaded - 131 times
Search in:
|
|
How to Cite
Abstract
This study aims to provide an overview of the transparency of village financial management in Pulau Morotai Regency, North Maluku Province, Indonesia. The sample in this study was taken by using a purposive sampling method, involving 440 respondents, and spread in 88 villages in Pulau Morotai Regency. Data processing techniques used descriptive statistics with a class interval approach. The results show that the indicators of clarity of roles and responsibilities, implementation of government affairs are still dominated by the head of the village who has the authority for village financial management. Indicators of budget disclosure show relatively the same as indicators of clarity of roles and responsibilities. The indicators of information availability indicate that the accessibility of public information in villages located in the subdistrict capital is relatively good. In contrast, the last indicator, integrity assurance, shows that data validity still being a problem in the village planning process. This study also discusses the implications as well as suggestions for future studies.
References
Azhar. (2007). Faktor-Faktor yang Mempengaruhi Keberhasilan Penerapan Permendagri Nomor 13 Tahun 2006 pada Pemerintah Kota Banda Aceh (Master’s dissertation). Universitas Sumatera Utara. Retrieved from https://repositori.usu.ac.id/handle/123456789/44485
Buchanan, J. M. (1967). Public Finance in Democratic Process: Fiscal Institutions and Individual Choice. London: Oxford University Press.
Dwirandra, A. (2008). Efektivitas dan Kemandirian Keuangan Daerah Otonom Kabupaten/Kota di Propinsi Bali Tahun 2002 – 2006. Jurnal Ilmiah Akuntansi Dan Bisnis, 3(2). Retrieved from https://ojs.unud.ac.id/index.php/jiab/article/view/2592
Faridah, & Suryono, B. (2015). Transparansi dan Akuntabilitas Pemerintah Desa dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES). Jurnal Ilmu Dan Riset Akuntansi (JIRA), 4(5), 1–20. Retrieved from http://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/3435
Florini, A. (1999). Does the invisible hand need a transparent glove? Research Collection School of Social Sciences, Paper 2092. Retrieved online from https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=3349&context=soss_research.
Gray, A., & Jenkins, B. (1993). Codes of Accountability in the New Public Sector. Accounting, Auditing & Accountability Journal, 6(3). https://doi.org/10.1108/09513579310042560
International Monetary Fund. (2007). Manual on Fiscal Transparency, 2007 Revised Edition. Retrieved from https://www.imf.org/external/np/fad/trans/manual.htm
Kitunzi, A. (2003). Fiscal transparency for good governance. Auditing SA, 22. 17-20.
Krina, P. L. L. (2003). Indikator & alat ukur prinsip akuntabilitas, transparansi dan partisipasi. Jakarta, Indonesia: Badan Perencanaan Pembangunan Nasional.
Mardiasmo. (2006). Perwujudan transparansi dan akuntabilitas public melalui akuntansi sector publik: Suatu sarana good governance. Jurnal Akuntansi Pemerintahan, 2(1), 1-41.
Musgrave, R. (1959), The theory of public finance: A study in public economy. New York: McGraw-Hill.
Neuman, W. L. (2006). Social research method: Qualitative and quantitative approach [6th ed]. New Jersey: Pearson Education.
Norton, A., & Elson, D. (2002). What’s behind the budget? Politics, rights, and accountability in the budget process [Published paper]. Retrieved online from https://www.odi.org/sites/odi.org.uk/files/odi-assets/publications-opinion-files/2422.pdf.
OEDC. (2003). Regarding public sector transparency and international investment policy.
Pudjiastuti, I., & Nurdhiana, N. (2010). Persepsi Pemerintah Daerah terhadap Partisipasi Masyarakat dan Transparansi Akuntanbilitas Anggaran. Jurnal Ilmiah Aset, 12(2), 125-133. Retrieved from https://journal.widyamanggala.ac.id/index.php/jurnalaset/article/view/63
Putra, I. G. C., Saitri, P. W., & Gunadi, I. G. B. N. (2019). Accounting fraud tendency on village credit institution. International Journal of Accounting & Finance in Asia Pasific, 2(2), 1-9. Retrieved from https://ejournal.aibpm.org/index.php/IJAFAP/article/view/538
Republik Indonesia. (2010). Peraturan Pemerintah Nomor 71 Tahun 2010 Tentang Standar Akuntansi Pemerintah. Lembaran Negara Republik Indonesia Tahun 2010 Nomor 123.
Republik Indonesia (2014a). Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 7.
Republik Indonesia (2014b). Undang-Undang Republik Indonesia Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 244.
Rosen, H. S. (2002), Public finance: Essay for the encyclopedia of public choice. Working Papers 122, Princeton University, Department of Economics, Center for Economic Policy Studies.
Saputra, J. M. C. (2007). Pengaruh sikap dan tingkat Pendidikan terhadap pertisipasi masyarakat dalam pengelolaan sampah di sepanjang jalan Muktiharjo Raya (Published Bachelor Thesis). Semarang: Universitas Diponegoro.
Sekaran, U. (2006). Research method for business: A skill-building approach [3rd ed]. New Delhi: Wiley India Private Ltd.
Shende, S., & Bennet, T. (2004). Concept paper 2: Transparency and accountability in public financial administration. Retrieved online from https://pdf4pro.com/amp/view/concept-paper-transparency-and-accountability-388724.html.
Soetrisno, P. H. (1981). Dasar-Dasar Ilmu Keuangan Negara. Yogyakarta, Indonesia: Gadjah Mada University Press.
Stiglitz, J. E., & (1999). On Liberty, the Right to Know and Public Disclosure: The Role of Transparency in Public Life [Rebel Within, Ed]. Ha Joon Chang. London; Anthem.
Suparmoko, M. (2003). Keuangan Negara: Dalam Teori dan Praktek. Yogyakart, Indonesia: BPFE.
The World Bank. (2007). Regarding public finance management in Aceh: Measuring the performance of local governments in Aceh.
United Nations, (2005). Regarding Assessing Public Financial Management and Accountability in the Context of Budgetary Transparency in Africa.
Widodo (2001). Analisa Rasio Keuangan pada ABPD Kabupaten Boyolali, Manajemen Keuangan Daerah. Yogyakarta, Indonesia: UPP YKPN.
Copyright (c) 2021 Owned by the Author(s), published by Society
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.