Melola Discovery

← Melola Discovery

Jurnal

Efektivitas Pelatihan Keuangan Dalam Meningkatkan Akuntabilitas dan Transparansi Pelaporan Keuangan Dana Desa

Business and Accounting Education Journal · Vol. 2 No. 2 (2021) · hlm. 219–234

DOI
10.15294/baej.v2i2.50650
ISSN
2723-4487, 2723-4495
Terbit
2021-08-31
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

The purpose of this study was to determine the effectiveness of financial training in improving financial reporting of village funds in Alian District. The population of this study was 16 Alian Districts and the sampling technique was saturated samples. This study uses a qualitative approach. Methods of collecting data using observation, interviews and documentation. Data analysis techniques used descriptive analysis by collecting data, reducing data, and then presented to draw conclusions. The results of the study showed (1) Financial training carried out by the village apparatus of the Alian District was effective. The form of accountability that is carried out is by making financial reporting in accordance with the financial regulations determined by the government by attaching evidence and documentation of the activities that have been carried out. In addition, openness to the community has been carried out by the Alian District government through village development planning meetings, (2) Constraints faced in increasing accountability and transparency in financial reporting of village funds in Alian District are internal constraints, namely the age of village officials and education. Besides internal, there are external factors caused by government policies that often change. The conclusions of this study are the effectiveness of financial training in increasing the accountability and transparency of financial reporting of village funds in Alian District is quite good, but still needs hard work from the government by providing local village assistance, especially for villages whose village equipment is lacking in education and experience.

Jaringan kolaborasi para penulis

40 penulis · 73 tautan kepenulisan bersama · 23 lintas organisasi

Arahkan kursor atau ketuk sebuah nama untuk menyorot rekan penulisnya. Klik dua kali untuk membuka halaman penulis.

  • State University of Semarang
  • Institut Agama Islam Negeri Pontianak
  • Jakarta State Polytechnic
  • Dhofar University
  • Institut Bisnis dan Informatika Kosgoro 1957
  • Indonesia Open University
  • State University of Malang
  • Organisasi lain
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
  • Garis lebih tebal = lebih banyak artikel bersama · lingkaran lebih besar = lebih banyak artikel
Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Zaenuri ZaenuriState University of Semarang2
Fathur RokhmanState University of Semarang2
Gunawan TjokroState University of Semarang2
Abdul RajagukgukAfiliasi tidak diketahui2
Ilham MasrurunState University of Semarang1
Faidlol IlahState University of Semarang1
Prita EsitaState University of Semarang1
Mustaghfiroh MustaghfirohState University of Semarang1
Sri Wiwik AnggiyaniAfiliasi tidak diketahui1
Dita YuliartiState University of Semarang1
Nuke Monika KristiState University of Semarang1
Souad Ahmed EzzeroualiDhofar University1
Dian Suci Husnul KhotimahState University of Semarang1
Sukamtono SukamtonoState University of Semarang1
Bestari Dwi HandayaniState University of Semarang1
Ismiyati IsmiyatiState University of Semarang1
Sungkowo Edi MulyonoState University of Semarang1
Ida ZulaehaState University of Semarang1
Karnawati KarnawatiState University of Semarang1
Shine Pintor Siolemba PatiroIndonesia Open University1
Prisila DamayantyInstitut Bisnis dan Informatika Kosgoro 19571
Delya Saski AnandaState University of Malang1
KusmuriyantoState University of Semarang1
Widiyanto WidiyantoSebelas Maret University1
Muhammad Rosikhul UlumState University of Semarang1
Murwatiningsih MurwatiningsihState University of Semarang1
Iryana Dewi AstutiAfiliasi tidak diketahui1
Dorojatun PrihandonoState University of Semarang1
Bayu SetyajiState University of Semarang1
Rusdarti RusdartiState University of Semarang1
Amyir Aljileedi Mustafa RayhanState University of Semarang1
Tajudeen SanniVilla College1
Ratna JuwitaAtma Jaya University Yogyakarta1
Aprilia Nur FitrianaJakarta State Polytechnic1
Muthi'ah Rahmah SyahidahJakarta State Polytechnic1
Ricardo Marcell Dimas DjiwandonoJakarta State Polytechnic1
Ema Zati BarorohInstitut Agama Islam Negeri Pontianak1
Dedi FirmansyahInstitut Agama Islam Negeri Pontianak1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/baej/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc)
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en-US">Efektivitas Pelatihan Keuangan Dalam Meningkatkan Akuntabilitas dan Transparansi Pelaporan Keuangan Dana Desa</dc:title>
	<dc:creator>Hasanah, Nurul</dc:creator>
	<dc:creator>Yanto, Heri</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to determine the effectiveness of financial training in improving financial reporting of village funds in Alian District. The population of this study was 16 Alian Districts and the sampling technique was saturated samples. This study uses a qualitative approach. Methods of collecting data using observation, interviews and documentation. Data analysis techniques used descriptive analysis by collecting data, reducing data, and then presented to draw conclusions. The results of the study showed (1) Financial training carried out by the village apparatus of the Alian District was effective. The form of accountability that is carried out is by making financial reporting in accordance with the financial regulations determined by the government by attaching evidence and documentation of the activities that have been carried out. In addition, openness to the community has been carried out by the Alian District government through village&amp;nbsp;development planning meetings, (2) Constraints faced in increasing accountability and transparency in financial reporting of village funds in Alian District are internal constraints, namely the age of village officials and education. Besides internal, there are external factors caused by government policies that often change. The conclusions of this study are the effectiveness of financial training in increasing the accountability and transparency of financial reporting of village funds in Alian District is quite good, but still needs hard work from the government by providing local village assistance, especially for villages whose village equipment is lacking in education and experience.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-08-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/baej/article/view/50650</dc:identifier>
	<dc:identifier>10.15294/baej.v2i2.50650</dc:identifier>
	<dc:source xml:lang="en-US">Business and Accounting Education Journal; Vol 2 No 2 (2021): Business and Accounting Education Journal; 219 - 234</dc:source>
	<dc:source>2723-4487</dc:source>
	<dc:source>2723-4495</dc:source>
	<dc:source>10.15294/baej.v2i2</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/baej/article/view/50650/20858</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Business and Accounting Education Journal</dc:rights>
</oai_dc:dc>