Email this article 
Hide
Show all
The Effectiveness of APB-Desa Management in West Muna Regency
Abstract
The purpose of this study was to analyze the level of effectiveness of APB-Desa (Village Budget) management, which includes planning of APB-Desa, implementation of APB-Desa, reporting of the implementation of APB-Desa, and accountability of the implementation of APB Desa in West Muna regency. The study used mixed method approach, namely, quantitative and qualitative approaches, in which quantitative is major and qualitative is minor. In the quantitative approach, it used a survey method, while in the qualitative approach used interviews method and document analysis. The results showed that the effectiveness of management APB-Desa which includes APB-Desa planning, APB-Desa implementation, APB-Desa implementation reporting, and accountability of implementation of APB-Desa in West Muna Regency was categorized as moderate. This happened because administrators of APB-Desa have not consistently applied all effectiveness criteria according to the resources system approach (input) and the internal process approach.
Keywords
Full Text:
PDFReferences
Atmosoeprapto, Kisdarto. (2001). Menuju SDM Berdaya. Edisi Pertama, Jakata: Gramedia
Antlov, Hans. (2014). “Village Government and Rural Developing in Indonesia: The New Democratic Framework”. Bulletin of Indonesian Economic Studies. 39:2: 193-214.
Baharuddin. (2015). “Akuntabilitas Pelayanan Publik: Studi Kasus Pelayanan Perizinan Mendirikan Bangunan di Kota Makassar.”MIMBAR, Jurnal Sosial dan Pembangunan, Volume 31 No. 2 Tahun 2015.Unisba. Bandung: 263-270.
Bovens. (2007. “Analysing And Assessing Accountability: A Conceptual Framework.” European Law Journal, 13 (4): 447-468
Creswell, John W. (2009). Reserach Design: Qualitative, Quantitative, and Mixed Methods Approaches, 3rd ed., Sage Pub. Inc., California.
Drucker, Peter F. (2001). The Essensial Drucker: In One Volume the Best of Sicxty Years of Peter Durcker’s Essensials Writings on Management. Butterworth and Heinnemann HBS, Harper Collins Publishers.
Denzin, Norman K. dan Lincoln, Yvonna S. (2009).Handbook of Qualitative Research. Yogyakarta: Pustaka Pelajar.
Gibson et.al .(2012). Organizations: Behavior, Structure, Processes. Fourteenth Edition. Pubished by McGraww-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York,NY.
Goetz, Anne Marie, and Rob Jenkins (2001) “Hybrid Forms of Accountability: Citizen Engagement in Institutions of Public Sector Oversight in India”. Public Management Review 3(3): 363-384.
Grant, Ruth W., and Robert O. Keohane (2005).“Accountability and Abuses of Power in World Politics”.American Political Science Review. 99(1) February: 29-43.
Handayaningrat, Soewarno H. (1996). Pengantar Studi Ilmu Administrasi dan Manajemen. Jakarta: PT.Gunung Agung.
Komisi Pemberantasan Korupsi (KPK). 2015. Kajian Pengelolaan Keuangan Desa: Dana Desa dan Alokasi Dana Desa. Jakarta: KPK.
Kurniawan, Boni. 2015. Buku 5 Desa Mandiri Desa, Desa Membangun. Jakarta: PT. Gramedia Pustaka Utama
OECD.(2012). Direcoratare for Public Governance and Territorial Development.Principal Elements of Good Governance, on line at http://www.oecd.org/gov/principaleelementsofgoodgovernance.htm).
Robbins, Stephen. (1999). Teori Organisasi: Struktu, Deain dan Aplikasi, Jakarta: Arcan
Romzek, B. (2000). “Dynamics of Public Sector Accountability in Era of Reform.”International Review of Administrative Sciences, 66.
Sumpemo, Wahjudin. 2011. Perencanaan Desa Terpadu, Edisi Kedua, Cetakan 2.Banda Aceh: Reinforcemet Action and Development
Suryono, Agus. (2001). “Budaya Birokrasi Pelayanan Publik.”Jurnal Ilmiah Administrasi Negara, Vol. 1 No. 2, Maret 2001: 49-58.FIA Universitas Brawijaya. Malang
Pustaka dari Situs Internet
Ansell, C. dan Gash, A., (2007). Collaborative Governance in Theory and Practice, Journal of Public Administration Research and Theory, 18:543-571., doi: 10.1093/jopart/mum032 First published, November 13, 2007. Diunduh pada tanggal 26 Oktober 2010.
Astuty dan Fanida.(2013). Akuntabilitas Pemerintah Desa dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES) (Studi Pada Alokasi Dana Desa Tahun Anggaran 2012: 234-250, ejournal.unesa.ac.id/article/4458/42/article.pdf . Diunduh pada tanggal 12 April 2016.
Destyan HS. (2016). Kemenkeu: Dana Desa Belum Terserap Optimal,http://www.antaranews.com/berita/548383/kemenkeu-dana-desa-belum-terserap-optimal/.Diunduh pada tanggal 15 Mei 2016.
Furqani, Asri. (2010). Pengelolaan Keuangan Desa Dalam Mewujudkan Good Governance (Studi Pada Pemerintahan Desa Kalimo’ok Kecamatan Kalianget Kabupaten Sumenep), http://furqaniasri.wordpress.com/2010/04/07/furqani-asri-pengelolaan-keuangan-desa-dalam-mewujudkan-good-governace/.Diunduh pada tanggal 15 Mei 2016.
Subroto (2009).Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pengelolaan Alokasi Dana Desa di Desa-Desa dalam Wilayah Kecamatan Tlogomulyo Kabupaten Temanggung Tahun 2008), http://subroto.wordpress.com/2009/08/12/subroto-akuntabilitas-pengelolaan-dana-desa-studi-kasus-pengelolaan-dana-dan-desa/.Diunduh pada tanggal 14 Maret 2016.
Suriyadi (2009).Evaluasi Sistem Keuangan Desa Kabupaten Sragen: Studi Kasus di Kecamatan Karangmalang.http://www.google.com/search=Suriyadi+(2009).Evaluasi+Sistem+Keuangan+Desa+Kabupaten+Sragen+Studi+Kasus+di+Kecamatan+Karangmalang.+Supriyadi.Diunduh pada tanggal 12 April 2016.
Tresiana, Novita. (2004). Telaah PP No. 8/ 2003; Efektivitas-Efisiensi Organisasi Publik Versus Optimasi Pelayanan Publik.http://b.domaindlx.com/himagaraunila/PP%20no%208.Diunduh pada tanggal 12 Maret 2016.
Peraturan Perundang-Undangan
UU RI No.6 Tahun 2014 tentang Desa
Peraturan Mendagri No. 113 Tahun 2014 tentang Pengelolaan Keuangan Desa.
DOI: https://doi.org/10.29313/mimbar.v32i2.1849
Refbacks
- There are currently no refbacks.
MIMBAR : Jurnal Sosial dan Pembangunan is licensed under Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.