PERAN PENGAWASAN MASYARAKAT TERHADAP PENGELOLAAN KEUANGAN DESA DALAM MEWUJUDKAN AKUNTABILITAS KEUANGAN DI DESA

  • Mohammad Herli
  • Hafidhah ,

Abstract

 The community's active role in monitoring village financial management is still weak. Many cases of village misconduct by village administrations are caused by a lack of community control over village finances. There are several factors causing the lack of participation of villagers in the supervision of the lack of public communication space in the village so that people do not know how to conduct supervision of the village administration. Community supervision can be conducted directly or indirectly and the implementation of supervision can be done before, during, and after activity pelakasanaan. Monitoring prior to implementation is done through community involvement in village financial planning, supervision during activities can be undertaken by the community by monitoring the development and management of village finances by village governance, while supervision after the activities can be done by monitoring the results of the implementation of development in the village.

 Keywords  : Supervision, Society, Finance, Village

References

Conyers, Diana. 1991. Perencanaan Sosial di Dunia Ketiga. Yogyakarta: UGM Press.
Dana Desa. Volume 11, Nomor 1. 2011
Ejournal Administrasi Negara, Volume 3, Nomor 1.
Hetifah Sj. Sumarto. 2003. Inovasi, Partisipasi dan Good Governance. Jakarta: Yayasan Obor Indonesia. Holil Soelaiman. 1980. Partisipasi Sosial dalam Usaha Kesejahteraan Sosial. Bandung.
Isbandi Rukminto Adi. 2007. Perencanaan Partisipatoris Berbasis Aset Komunitas: dari Pemikiran Menuju
Manopo Delviyanti 2014, Pelaksanaan Akuntabilitas Dalam Penyelenggaraan
Mardiasmo, Dr. 2002, Akuntabilitas Sektor Publik Yogyakarta. Penerbit Andi Yogyakarat
Mikkelsen, Britha. 1999. Metode Penelitian Partisipatoris dan Upaya-upaya Pemberdayaan: Sebuah Buku Pegangan Bagi Para Praktisi Lapangan. Jakarta: Yayasan Obor Indonesia.
Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 Tentang Pedoman
Peraturan Menteri Desa Nomor 1 Tahun 2015 Tentang Pedoman Kewenangan Desa Prinsip Good Local Governance Terhadap Efektivitas Fungsi Pemerintah Desa
Undang-Undang Nomor 6 Tahun 2014 Tentang Desa
Undang-Undang Nomor 60 Tahun 2014 Tentang Dana Desa
Published
2017-03-15
Abstract viewed = 694 times
PDF downloaded = 964 times