村务会计(工业区案例研究)

Fauziah Hanum
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引用次数: 2

摘要

本研究分析了村级基金的问责制及其关键因素。本研究采用定性方法,在村庄财务管理的规划、实施、管理、报告、问责、指导和监督的每个阶段对举报人进行深入访谈。研究结果表明,2014年第6号法律适用于村财务问责制,关键因素是村政府在独立管理财务方面的有效性,但伴随着村协商机构(BPD)的不理想作用。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
AKUNTABILITAS KEUANGAN DESA (STUDI KASUS DESA NGENTRONG KECAMATAN KARANGAN KABUPATEN NGANJUK)
This study analyzes the accountability of village funds and the key factors. This study uses a qualitative approach by conducting in-depth interviews with informants at every stage of planning, implementing, administering, reporting, accountability, coaching, and supervision of village financial management. The results of this study indicate that village financial accountability is applied by law number 6 of 2014 with the critical factors of the effectiveness of the village government in managing finances independently but is accompanied by a less than the optimal role of the village consultative body (BPD).
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