Penelitian ini bertujuan untuk mengetahui pengaruh akuntabilitas dan transparansi terhadap pengelolaan alokasi dana desa dan menginginkan tata kelola yang baik di Desa Manulea, Kecamatan Sasitamean, Kabupaten Malaka. Dalam penelitian ini, jenis penelitian yang digunakan oleh peneliti adalah penelitian kuantitatif dengan menggunakan data. Populasi penelitian ini adalah semua masyarakat desa dan perangkat desa di Manulea. Berdasarkan metode purposivesampling, jumlah sampel yang diperoleh adalah 50 orang. Data yang digunakan oleh peneliti adalah data primer dan data sekunder dengan teknik pengumpulan data menggunakan observasi dan kuesioner yang dianggap instrumen utama. Pada fase pengujian, peneliti menggunakan beberapa metode pengujian yang dianggap sangat penting untuk digunakan. Metode tersebut adalah: statistik deskriptif, statistik infrasional, tes asumsi klasik, pengujian hipotesis, dan ujikoefisien determinasi.Berdasarkan hasil penelitian yang telah dilakukan, dapat disimpulkan bahwa akuntabilitas dan transparansi secara parsial berpengaruh signifikan, terhadap pengelolaan alokasi dana desa. Sedangkan akuntabilitas dan transparansi secara simultan memiliki pengaruh yang signifikan terhadap pengelolaan alokasi dana desa dalam mewujudkan pemerintahan yang baik di Desa Manulea, Kabupaten Sasitamean, Kabupaten Malaka. Kata kunci: Pengelolaan Alokasi Dana Desa, Akuntabilitas, Transparansi.
ABSTRAK Penelitian ini bertujuan untuk menganalisis penerapan akuntabilitas dan transparansi pelaporan keuangan pada Badan Usaha Millik Desa (BUMDes) Ina Huk Desa Mata Air Kabupaten Kupang, Kecamatan Kupang Tengah. Prinsip Akuntabilitas yang digunakan pada penelitian ini yaitu Integritas, pengungkapan, dan ketaantan terhadap perundang-undangan. Sedangkan transparansi menggunakan 2 prinsip yaitu Informatif dengan indikator yang terdiri dari tepat waktu, jelas, akurat, dapat dibandingkan, serta mudah dipahami. Prinsip selanjutnya dari transparansi yaitu pengungkapan dengan indikator yang digunakan yaitu kondisi keuangan, susunan pengurus, bentuk perencanaan dan hasil kegiatan. Jenis penelitian yaitu Deskritif Kualitatif. Pengumpulan data yang dilakukan dengan dokumentasi dan wawancara dengan beberapa informan terkait yaitu kepala desa, pengurus BUMDes dan beberapa masyarakat. Hasil penelitian menunjukan bahwa BUMDes Ina Huk belum menerapkan Akuntabilitas dan Tranparansi dalam pelaporan keuangannya, hal ini dikarenakan laporan keuagan yang dibuat belum sepenuhnya memenuhi standar laporan keuangan SAK EMKM. Kata Kunci: Akuntabilitas, Transparansi, Laporan Keuangan.
The aim of this study is to formulate the strategies to accelerate the development of Indonesia's national border village in Belu in order to improve the welfare society. The qualitative approach is carried out by mapping existing condition through SWOT analysis. The results of the SWOT analysis are used to develop strategies. Analytical hierarchy process was conducted to determine the priority of the strategies. Based on purposive sampling, there were eight villages in Belu-Nusa Tenggara Timur as the sample for the study. The questionnaires were distributed to 19 informants which are from village officials and several community leaders. The results showed that the priority of the strategies to accelerate the development of Indonesia's national border village in a row are infrastructure development strategies, human resource development strategies, regulation synergy of central and regional government, tourism development strategies and business development strategies.
The aim of this research was to acknowledge how the implementation of green accounting based on university social responsibility (USR) in Nusa Cendana University, Kupang. Population used in this research was the entire academic community in UNDANA. Data collection techniques in this study were through the distribution of questionnaires. The design of this research was quantitative descriptive research. The sampling technique used was purposive sampling. In the questionnaire presents the elements of statements about 1) environmental awareness in the implementation of green accounting based on university social responsibility at UNDANA, 2) environmental involvement in the implementation of green accounting based on university social responsibility at UNDANA, 3) environmental reports on implementation of green accounting based on university social responsibility at UNDANA, and 4) environmental audits on the implementation of university social responsibilitygreen accounting based at Undana. The results obtained from this study were 1) UNDANA already has the support of human resources and economic resources related to environmental issues, 2) UNDANA has a master plan of research and community service related to environmental issues, and 3) The leader of university's philosophy about the environment life.
The church as a non-profit organization also deals with financial management because it gets resources to carry out its operations in the form of donations from the congregation and donors. Therefore, the church needs to implement good financial management through financial reporting according to the Interpretation of Financial Accounting Standards (ISAK) No. 35. in financial management so as to provide accurate information on financial position, performance, and cash flows as material for evaluation and making appropriate decisions. Through a joint decision with the GMIT Churches in Indonesia in the annual synod meeting, it has been recommended to carry out financial reporting according to applicable standards, but in the realization the implementation is still in the stage of revamping and preparing Human Resources as managers and readiness of financial data information. This study aims to analyze the implementation of ISAK 35 in financial reporting at the GMIT church in Indonesia. The method used is qualitative descriptive analysis. The result of the research is that GMIT churches in Indonesia have not implemented financial reporting according to ISAK Standard No. 35 because the church is still in the process of administrative reform and updating of church asset data and the church has limited human resources for managing church finances. By conducting training in the form of socialization and the practice of preparing financial reports, it will help the church overcome church problems and obstacles in carrying out financial reporting according to financial standards.
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