Rokat Dhisa Philosophy Towards Transparency and Accountability of Village Financial Management

Moh Hasan Basri, Mohammad Djasuli

Abstract


This research aims to analyze the internalization of the Rokat Dhisa  philosophy of transparency and accountability applied in financial management in Marengan Laok Village, Kalianget District, Sumenep Regency. This research is a qualitative descriptive research with a phenomenological approach using primary data in the form of an interview guide given to participants selected as research samples. The research results show that the value of Rokat Dhisa  is reflected in the transparency and accountability of financial management in Marengan Laok Village, namely community values and togetherness values which are reflected in transparency, namely the Village Government is transparent with the community. Second is the value of harmony and unity which is reflected in transparency, namely in the form of community involvement in monitoring the implementation of activities until they are completed. Third is the value of a sense of responsibility and discipline which is reflected in accountability, namely the implementation of village financial management is carried out based on the Village APBDes, Fourth is the value of honesty which is reflected in the form of transparency and accountability through work carried out during one period, and Fifth is the value of Beauty which is reflected in transparency and accountability in which the Village Government has systematically developed a process for managing village finances together with the community.

Full Text:

PDF

References


Fair, Muhammad. (2022). Accountability and Transparency in the Public and Private Sector . International Journal of Humanities Education and Social Sciences (IJHESS). Vol. 1, No. 6, ISSN 2808-1765

Abu, Ahmadi. (2020). Basic Social Sciences. Jakarta: Rineka Cipta

Andriani, Erna. (2022). Analysis of Accountability and Transparency of Management of Hereditary Funds in the Piodalan Activities of Khayangan Tiga Temple in Alapsari Traditional Village, Jinengdalem Village . Scientific Journal of Accounting and Humanities, Vol. 12 No. 1

Ardianto. (2019). Transparency and Accountability of Village Fund Management . SENDI_U l Proceedings

Budiasni, Novi. (2020). Transparency and Accountability Based on the Concept of "Pada Gelahang" Enhancing Village Financial Management . International Journal of Social Science and Business. Vol. 4, No.3, Pages 8-16. ISSN 2549-6409

Darwis. (2018). Principles of Transparency and Accountability in Financial Management . Yogyakarta: Pena Indis

Gian. (2018). Rokat Village of Marengan Laok. MaduraZone. https://www.madurazone.com/2018/03/rokat-desa-marengan-laok-wabup-sumenep-dan-istri-dikirab-keliling-desa/

Hidayat, Amir. (2018). Analysis of Transparency and Accountability of Village Financial Management in Bengkalis District . Journal of Accounting, Volume 07 No. 1.

Ibnu, Ngakil. (2020). Transparency and Accountability of Village Financial Management in Wonosobo Regency . Journal of Economic, Management, Accounting and Technology (JEMATech), Vol. 03 No. 2

Kartika. (2002). Analysis of Transparency and Accountability in the Management of Village Krama Descendants' Finances at the Sabha Malunin Ceremony in Bali Aga Village (Case Study in Pedawa Pakraman Village) . Scientific Journal of Accounting Students) Ganesha University of Education, Vol: 13 No: 2

Koentjaraningrat. (2019). Introduction to Anthropology . Jakarta: Aksara Baru l

Kurniawan, Adi. (2018). Accountability of Village Financial Management in the Perspective of Tri Hita Karana Culture . Airlangga Journal of Accounting and Business Research Vol. 3. No. 1

Moleong, Lexy. (2005). Qualitative Research Methodology . Bandung: Remaja

Moustakas, Clark. (1994). Phenomenological Research Methods . London: SAGE Pub

Muhammad, Afif. (2007). Procedures for Village Financial Management and Village Asset Management. R&D Post Press

Orsandi. (2018). Transparency and Accountability of Village Financial Management in Wonosobo Regency . Journal of Economic, Management, Accounting and Technology (JEMATech), Vol. 03 No. 2

Paranoan, Ahmad. (2018). Accountability in Funeral Customary Ceremonies. Journal of Accounting

Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018 . (nd). MINISTER IN COUNTRY REPUBLIC INDONESIA.

Ramli, M. (2017). Accountability Management Finance Village: Studies Case Gampong Harapan, Lhokseumawe City . Journal of Accounting Science , 10 (1), 19– 30.

Sugiyono. (2018). Method Study Quantitative Qualitative And R&D. Bandung. Alphabet

Tambuwun, CFD (2018). Village Culture . Yogyakarta: Student Library

Thomas. (2018). Village Fund Financial Management. Yogyakarta

Constitution Republic Indonesia Number 6 Year 2014 About Village . (2014). President Reply back Indonesia. www.dprgo.id

Wahyu. (2018). Accountability and Transparency of Village Government in Managing Village Fund Allocation in Borong Pa'la'la Village, Pattallassang District, Gowa Regency . Community Service Journal. Volume 1. Muhammadiyah University of Makassar.


Refbacks

  • There are currently no refbacks.