PENGELOLAAN KEUANGAN DESA BERBASIS AKUNTABILITAS UNTUK PEMBERDAYAAN EKONOMI LOKAL

Authors

  • Riduan Siagian Universitas Efarina
  • Parlaban Karo-Karo Universitas Efarina
  • Banpen Syahputra Universitas Efarina

DOI:

https://doi.org/10.59003/nhj.v5i3.1996

Keywords:

Financial Management; Accountability; Local Economy

Abstract

This program aims to strengthen village financial management based on accountability to ensure that village expenditures are more targeted and have a tangible impact on local economic empowerment (village MSMEs, Village-Owned Enterprises/BUMDes, farmer/fisher groups, and productive households). The activities are carried out through mapping the processes and risks of financial management (planning–budgeting–implementation–administration–reporting), developing Standard Operating Procedures (SOPs) and accountability checklists, enhancing public information transparency, and providing assistance in designing measurable local economic program packages (output–outcome indicators). The main outputs include SOPs, role matrices, document control instruments, realization dashboards and local economic indicators, as well as an action plan for village economic empowerment.

Downloads

Download data is not yet available.

References

Bawono, I. R., & Kinasih, A. D. M. (2020). Factors Affecting Accountability Of Village Fund Management Through Implementation Of The Village Financial System (SISKEUDES). Journal Of Accounting And Investment, UMY.

Dewila, D. (2025). Effectiveness Of Village Financial System Implementation (SISKEUDES) In Realizing Accountability And Transparency To Prevent Fraud. Golden Ratio Of Finance Management.

Pratama, D., Sihombing, M., & Nuraini, F. (2021). Accountability And Transparency In Village Fund Management. Indonesian Accounting Review, 11(1), 25–39.

Putra, A., & Mulyani, S. (2020). Village Financial Management And Good Governance Practices In Indonesia. Journal Of Public Administration Studies, 7(2), 145–160.

Sari, D., & Hidayat, R. (2022). Human Resource Competency And Accountability In Village Government Financial Reporting. Jurnal Ilmu Administrasi Publik, 9(3), 202–218.

Saputra, A., Priadi,E., & Rustamaji (2024). Analysis Of Slope Stability Due To Illegal Gold Mining In Bengkayang Regency Jurnal Teknik Sipil, 24 (1) 766-777

Situmorang, D.,M Et.Al”Analysis Of Accounting Knowledge Behavior And Accounting Recording On Revenue With Cultural Behavior Moderating Variable” Al-Mal: Journal Of Islamic Accounting And Finance [ONLINE] Volume 05 Number 02 (Des 31, 2024)

Suwuh, A. H. W., & Wardiyanto, B. (2025). SISKEUDES: Building Village Financial Accountability In The Perspective Of New Public Governance. Briliant Journal Of Research.

Usu, I., Lamuda, I., & Buntayo, I. (2025). Transparent And Accountable Financial Management Through Online-Based SISKEUDES. IJESSM Journal.

Wulandari, S. (2023). Challenges Of Accountability In The Implementation Of Village Funds. Journal Of Rural Development Research, 13(2), 65–79.

Downloads

Published

2025-08-30

How to Cite

Riduan Siagian, Parlaban Karo-Karo, & Banpen Syahputra. (2025). PENGELOLAAN KEUANGAN DESA BERBASIS AKUNTABILITAS UNTUK PEMBERDAYAAN EKONOMI LOKAL. Nusantara Hasana Journal, 5(3), 593–597. https://doi.org/10.59003/nhj.v5i3.1996