ANALISIS AKUNTABILITAS KEUANGAN DESA PEMATANG SERAI KABUPATEN LANGKAT
Keywords:
Accountability, village finance, village fund, financial management, APBDesAbstract
This research aims to analyze the financial accountability of Pematang Serai village, Langkat Regency. This research uses qualitative research methods. The data collection techniques used in this research are observation, interviews and documentation methods. The data analysis technique used in this research is qualitative data analysis technique. The data analysis components used are data reduction, data display and conclusion drawing. The results of the research carried out stated that the financial management stages carried out by Pematang Serai Village were running in accordance with applicable laws and regulations.
References
Cordery, C. J., Goncharenko, G., Polzer, T., McConville, D., & Belal, A. (2023). NGOs’ performance, governance, and accountability in the era of digital transformation. British Accounting Review, 55(5), 101239. https://doi.org/10.1016/j.bar.2023.101239
Habu, A. A., & Henderson, T. (2023). Data Subject Rights As A Research Methodology: A Systematic Literature Review. Journal of Responsible Technology, 16(October). https://doi.org/10.1016/j.jrt.2023.100070
Jamil, M. M., Abidin, N. H. Z., & Alwi, N. M. (2022). The governance structure on the role of internal auditors in environmental auditing practices: Cases of Malaysian local organisations. Environmental Challenges, 9, 100632. https://doi.org/10.1016/j.envc.2022.100632
McDermott, R. (2023). On The Scientific Study of Small Samples: Challenges Confronting Quantitative and Qualitative Methodologies. Leadership Quarterly, 34(3), 101675. https://doi.org/10.1016/j.leaqua.2023.101675
Panggabean, F. Y. (2021). Implementation of Government Financial Information Systems Toward Local Government Financial Statements: Case Study in Deli Serdang, Indonesia. Journal of Social Sciences, IV(2), 98–106. https://doi.org/10.52326/jss.utm.2021.4(2).10
Rahman, M. M., Saha, S., & Hoque, M. (2024). Unveiling the link between environmental management accounting, energy efficiency, and accountability in state-owned enterprises: An integrated analysis using PLS-SEM and fsQCA. Environmental Challenges, 14(November 2023), 100832. https://doi.org/10.1016/j.envc.2023.100832
Ramadhan, P. R., Panggabean, F. Y., & Lubis, N. P. (2023). Dehumanization of Village Financial Management: Erich Fromm’s Perspective Accounting Reconstruction. International Journal Of Humanities Education And Social Sciences, 2(5), 1638–1646. https://ijhess.com/index.php/ijhess/
Sari, A. K., Saputra, H., Arifin, K. H. B. K., & Aulia. (2022). Impact of Budget Waste on Infractructure Development in Sibolga. International Journal of Social, Service and Research, 1(1), 1–6. https://ijssr.ridwaninstitute.co.id/index.php/ijssr/
Sari, M. N., & Azzahra, A. S. (2023). Analysis of Factors Influencing the Financial Management Behavior of Medan City Students. International Journal of Management Research and Economics, 1(3), 126–136. https://doi.org/10.54066/ijmre-itb.v1i2.923
Supraja, G. (2024). The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga. Basic and Applied Accounting Research Journal, 3(2), 76–81. https://doi.org/10.11594/baarj.03.02.04