Jurnal Akuntansi Multiparadigma (Apr 2019)

PERAN AKUNTABILITAS PEMERINTAH DESA DALAM MEMBANGUN KEPERCAYAAN PUBLIK

  • Amrizal Imawan,
  • Gugus Irianto,
  • Yeney Widya Prihatiningtias

DOI
https://doi.org/10.18202/jamal.2019.04.10009
Journal volume & issue
Vol. 10, no. 1
pp. 156 – 175

Abstract

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Abstract: The Role of Village Government Accountability in Building Public Trust. This study aims to understand the practices of village government accountability. The case study method is used through interviews with the government and community of Pujon Kidul Village. The results show that the accounting practices are carried out by the village government vertically and horizontally. This practice is considered to be by Minister of Home Affairs Regulation Number 113 of 2014. Nevertheless, the village government must fix the administration system and increase the participation of the Village Representative Body. These can be overcome through a computerized accounting system and increasing the intensity of village representatives' deliberations.

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