Kesiapan Aparatur Desa Dalam Pelaksanaan Pengelolaan Keuangan Desa Secara Akuntabilitas Sesuai Undang-Undang Nomor 6 Tahun 2014 Tentang Desa ( Studi pada Beberapa Desa di Kabupaten Pidie)
Abstract: The laws of Republic
Indonesia No. 6 year 2014 concerning the Villages is a product of the
reformation era that became initial form of village autonomy in governing nor
managing the Village’s finance. Considering the funds received by the village
is sufficiently a large number and keeps increasing every year, then in
governing and managing village’s finance, it required for reliable village apparatuses capacity and
other appropriate fasilities in order to make the implementation more
purposeful and more accountable. This study was conducted to provide
empirically overview about the readiness of village apparatuses in
implementating village finance in accountability in accordance to Law No. 6 of
2014 concerning the village.
This research was conducted in eight villages in District of Pidie,
consists of, Bintang Hu, Dayah Baroe, Nien Lambideng, Arusan, Deyah Blang,
Ribeun, and Lampoh Sirong. This research is descriptive study which used
qualitative data by conducted interview and documentation. The result shows
that in eight villages sampled, only one
village were not ready in the planning process and accountability of village
finance. The problem faced by village apparatuses in managing village’s finance
is the lack of qualified human resources and have understanding about
management of village’s finance, it results the village apparatuses prefer to
use third parties services in preparing and formulating the reports required.
Keywords: The Laws of Village,
Village Apparatuses Capacity, Village’s Finance Management, Accountability
Penulis: Saifatul Husna,
Syukriy Abdullah
Kode Jurnal: jpakuntansidd160678
