Transparency of Village Budget Management in Ngaban Village, Tanggulangin Sub-district, Sidoarjo Regency
DOI:
https://doi.org/10.37385/ijedr.v5i1.3506Keywords:
Transparency, Governance, APBDES CorruptionAbstract
The allocation of large funds as a hope that can put the welfare of villagers, and therefore in its management is required to apply the concept of good governance that can create prosperous and prosperous citizens using three principles, namely: 1) Transparency; 2) Accountability; 3) Community Participation. Village funds are one of the sources of problems for people to commit acts of corruption, because the realm is in small and remote areas so that it needs supervision in its allocation. There are cases of corruption in village funds, where the village funds are used and utilized to improve public services in the village. The category of corruption cases that has the highest number of cases is corruption of village funds. The existence of village funds makes a source of income for each village, including income for the Village Budget which is used as village development. Village development plays a very important role in the welfare of the community, therefore in the process a budget is needed to implement all development activity plans, the revenue and expenditure budget obtained by each village is a budget plan set by the Village Head. The village head is a village government official who has responsibility for the central and regional governments in exercising his authority, namely organizing village households. Of the several corruption cases in Sidoarjo, one of which occurred in Ngaban Village, Tanggulangin Subdistrict in 2021, where the village head embezzled 174 million for personal gain. The purpose of this study is to describe in depth the Transparency of Village Budget Management in Ngaban Village, Sidoarjo Regency. Using qualitative research methods has a descriptive nature and tends to use analysis. The results showed that the application of the transparency dimension has been carried out well in the transparency of village revenue and expenditure budget management in Ngaban Village, Sidoarjo Regency by the Ngaban Village Government. However, there are two indicators of the transparency dimension that have not gone well.
References
Adlini, M. N., Dinda, A. H., Yulinda, S., Chotimah, O., & Merliyana, S. J. (2022). Qualitative Research Methods of Literature Study. Edumaspul: Journal of Education, 6(1), 974-980.
Fadli, M. R. (2021). Understanding the design of qualitative research methods. Journal of Humanika, 21(1), 33-54. https://doi.org/10.21831/hum.v21i1.38075
Ferdyanti, G. E., & Priono, H. (2022). Factors Affecting Fraud Prevention in the Management of Apbdes in Prambon District. Equilibrium: Scientific Journal of Economics, Management and Accounting, 11(2), 28.
Habibi, F., & Nugroho, A. (2018). Implementation of Public Accountability Dimensions in Preventing Village Fund Corruption in Pandeglang Regency. Journal of Administrative Sciences: Media for the Development of Administrative Science and Practice, 15(2), 197-211.
Hilman, Y. A., & Rahayu, W. A. (2020). Analysis of Accountability and Transparency of APBDes Management in Lembah Village, Dolopo District, Madiun Regency. Journal of Governance and Local Politics, 2(1), 1-24.
Mukmin, M. N., & Maemunah, S. (2018). Management of Village Government Funds: A Study of Babakan Madang, Sukaraja and Ciawi Districts. Jurnal Akunida, 4(2), 73.
Rahmatullah, A. F., & Rahmatullah, A. F. (2021). Good Governance in the Management of Village Funds Teluk Assembly East Tanjung Jabung Regency Jambi Province. Widya Praja Journal of Government Science, 47(1), 24-33.
Ramdhani, F. I. (2018). Analysis of Village Fund Allocation Management in Uraso Village, Mappedeceng District, North Luwu Regency. Journal of Economics and Business, Makassar State University, 3(113), 1-22.
Rijali, A. (2019). Qualitative Data Analysis. Alhadharah: Journal of Da'wah Science, 17(33), 81.
Sofwan, S. V., & Octaviyanti, S. (2020). the influence of local revenue and the remaining excess of budget financing on capital expenditure of the Bandung city financial and asset management agency for the 2010-2018 period. Scientific Journal of Accounting, Faculty of Economics, UNIBBA, Vol. 11 (3), 115-130.
Stevani Sondakh, Arie Rongrong, J. R. (2023). Transparency of Budget Management in Winangun Satu Village, Malalayang District, Manado City. Journal of Public Administration (JAP), 6(2), 73-83.
