Accountability Concept of Village Fund Management through Religious Spirit

Januar Eko Prasetio, Sabihaini Sabihaini

Abstract


Village funds management and its accountability reports in Indonesia are very important since it relates directly to many people in villages and deal with significant amount of funds. The accountability of village fund is also beneficial for the sustainability of the local government development. This study tries to deconstruct the accountability of the village funds using samples from eight villages in Tempel district, Sleman regency, Special Province of DI. Yogyakarta. The village heads, village secretaries, members of the village management board, and village treasurers were selected as the main informant. The validity of the data was done by several tests namely credibility, transferability, dependability, and confirmability tests. Results indicate that the accountability of village fund management in the observed sample sites covers vertical accountability, horizontal accountability, social accountability and spiritual accountability. This study imply that the ongoing accountability performed by the village fund managers is accountability in the perspective of both the world and the hereafter.


Keywords


accountability; village funds management; spiritualism

Full Text:

PDF

References


Ahmad, A.H. 1994. Mu’jam al-Maqayis fi Lughah, Beirut: Dar al-Fikr.

Aisyah. 1999. Manusia dalam Perspektif al-Quran, Penterjemah: Ali Zawawi, Jakarta: Pustaka Firdaus.

Al-Ashfahaniy, R. 1999. al-Mufradat fi Gharib al-Quran, Beirut: Dar al-Ma’rifah.

Al-Himshi, M.H.1994. Mufradat al-Quran, Tafsir wa Bayan, Beirut: Dar al-Fikr.

Arief, A. 2005. Reformulasi Pendidikan Islam, Jakarta: CRSD Press.

Arikunto, S. 2002. Prosedur Suatu Penelitian: Pendekatan Praktek Edisi Revisi kelima. Penerbit Rhineka Cipta. Jakarta

Askary, S. & Clarke, F. 1997. Accounting in the Koranic Verses, Proceedings of International Conference, The Vehicle for Exploring and Implementing Shariah Islami‘iah in Accounting, Commerce and Finance, McArthur: University of Western Sydney.

Asmawati, I. & Basuki, P. 2019. Akuntabilitas Pengelolaan Dana Desa. Jurnal Studi Akuntansi dan Keuangan, 2 (1), 63–76.

Calder, N. 2002. Law, in S.H. Nasr (ed.), Encylopedia of Islamic Philosophy, Part I, Lahore: Suhail Academy.

Endahwati, Y.D. 2014. Akuntabilitas Pengelolaan Zakat, Infaq, Dan Shadaqah (ZIS). Jurnal Ilmiah Akuntansi dan Humanika, 4 (1), 1356–1374.

Hadiwinata, B.S. 1994. Theatrum Politicum: Postmodernisme dan Krisis Kapitalisme Dunia. Jurnal Kebudayaan Kalam, 1, 23

Hanafie, H. & Huda, M. 2019. Village Funds Local Accountability Problem: Study of Village Government Together with The Village Consultative Body (BPD) Accountability in Village Funds Development in Masalembu District. IAPA Proceedings Conference, 405–410.

Hermawan, S. 2013. Praktik Kotor Bisnis Industri Farmasi Dalam Bingkai Intellectual Capital Dan Teleology Theory. Jurnal Akuntansi Multiparadigma, 4 (1), 40-54

Hidayah, N. & Wijayanti, I. 2017. Akuntabilitas Pengelolaan Dana Desa (DD) Studi Kasus Pada Desa Wonodadi Kecamatan Ngrayun Kabupaten Ponorogo. Jurnal Akuntansi dan Sistem Informasi, 1 (2), 1–7.

Istanto, F.H. 2003. Dekonstruksi Dalam Desain Komunikasi Visual: Sebuah Penjelajahan kemungkinan: Studi Kasus Desain Iklan Rokok A-mild. Jurusan Desain Komunikasi Visual, Fakultas Seni dan Desain, 5 (1), 48–71.

Lewis, M.K. 2006. Accountability and Islam, the 4th International Conference on Accounting and Finance in Transition Adelaide, Australia.

Mardiasmo. 2009. Akuntansi Sektor Publik. Yogyakarta: Andi Yogyakarta.

Miles, M.B. & Huberman, A.M. 1984. Qualitative Data Analysis. Sage Publication, Inc.

Ministry of Finance of the Republic of Indonesia. 2017. Buku Pintar Dana Desa (Village Fund Smart Book). Jakarta.

Nurfaisal, M.D., Mutiarin, D. & Sakir. 2019. Akuntabilitas Pengelolaan Dana Desa Dalam Pembangunan Infrastruktur Di Desa Tegalrejo Kecamatan Gedangsari Kabupaten Gunungkidul Tahun 2016. CosmoGov: Jurnal Ilmu Pemerintahan, 5 (1), 58–70.

Permatasari, N.C. & Dewi, N.H.U. 2011. Pandangan Pemilik Badan Usaha Islam Terhadap Akuntabilitas dan Moralitas. The Indonesian Accounting Review, 1 (2), 135–144.

Rahman, Y.A. 1994. Interest Free Islamic Banking, Kuala Lumpur: Al-Hilal Publishing.

Ridwan, D. & Rigo, T. 1992. Agama dalam Perspektif Postmodernism. Panji Masyarakat, No. 712, 23

Rosenau, P.M. 1992. Postmodernism and the social sciences: Insight, Inroads, and Instructions. Princeton, NJ: Princeton University Press.

Salle, I.Z. 2015. Akuntabilitas Manuntungi: Memaknai Nilai Kalambusang Pada Lembaga Amil Zakat Kawasan Adat Ammatoa. Jurnal Akuntansi Multiparadigma, 6 (1), 28–37.

Salsabilah. 2020. Akuntabilitas Pengelolaan Dana Desa Dalam Meningkatkan Kesejahteraan dan Pemerataan Pembangunan Di Kecamatan Tempel, Kabupaten Sleman, D.I Yogyakarta. Honour Thesis. Universitas Pembangunan Nasional “Veteran†Yogyakarta, Yogyakarta

Sekaran, U. & Bougie, R. 2017. Metode Penelitian untuk Bisnis, volume 1, 6th ed. Jakarta: Salemba Empat.

Senton, A.K. 2004. Strategies for Ensuring Trustworthiness in Qualitative Research Project. Education for Information. 22, 63–75.

Sitorus, J.H.E. 2015. Membawa Pancasila Dalam Suatu Definisi Akuntansi. Jurnal Akuntansi Multiparadigma, 6 (2), 254-271.

Triyuwono, I. 2012. Akuntansi Syariah: Persepktif, Metodologi, dan Teori. Jakarta: Rajawali Pers.

Wida, S.A., Supatmoko, D. & Kurrohman, T. 2017. Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) di Desa – Desa Kecamatan Rogojampi Kabupaten Banyuwangi. e-Journal: Ekonomi Bisnis dan Akuntansi, 6 (2), 148–152.




DOI: https://doi.org/10.32535/ijabim.v8i2.2470

Refbacks

  • There are currently no refbacks.




Copyright (c) 2023 Januar Eko Prasetio, Sabihaini Sabihaini

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

International Journal of Applied Business and International Management (IJABIM)

ISSN 2614-7432 (Print) | ISSN 2621-2862 (Online)

DOI Prefix: 10.32535 by CrossRef

Published by AIBPM Publisher

JL. Kahuripan No. 9, Hotel Sahid Montana, Malang, Indonesia

Email: journal.ijabim@gmail.com

Phone: +62 341 366222

Website: https://aibpmpublisher.com/

Governed by

Association of International Business and Professional Management

Email: admin@aibpm.org

Website: https://www.aibpm.org/

Indexed by

SINTA Garuda Google Scholar Dimensions ASEAN Citation Index

Visitor Statistics

Flag Counter

Web Analytics

View IJABIM Stats

Follow Us: