KONFLIK PERAN PERANGKAT DESA TERHADAP PENGELOLAAN KEUANGAN DESA: MENGUAK KESADARAN PARA AKTOR
Journal Title: Jurnal Akuntansi - Year 2017, Vol 5, Issue 2
Abstract
This study aims to reveal the role conflict of village officials to village financial management. This research uses qualitative approach, with phenomenology method. Data collection methods used were unstructured interview, observation, and documentation study. As a sample in this research mentioned as “hitam putih” village. This research concluded the existence of role conflict perceived by village apparatus so that the role of village apparatus that is not suitable in village financial management, such as; (1) planning in the "hitam putih"; (2) planning of "Apa Kata" Kepala Desa; (3) The ambiguity of the role felt by the Village Secretary; (4) Village Operator "as" a Village Treasurer, preparation of APBDesa by Operator; (5) The Village Head acts as the Village Treasurer; (6) administration of village "does not need" Village Treasurer, arrangement of administration performed by Village Operator; (7) The village head covers the errors of the Village Secretary by replacing his role; (8) the role of Village Operator "only as data input operator" just equate reporting with the initial budget without knowing real fund nominal; (9) Village Operator handling accountability report; (10) BPD is not fully functionalized, only as a signatories; (11) Village Head, feels "unnecessary" reporting to BPD.
Authors and Affiliations
Ita Wulandari, Siti Musyarofah, Muhammad Asyim Asy'ari
Keywords
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- EP ID EP286596
- DOI 10.24964/ja.v5i2.285
- Views 115
- Downloads 0
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