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Record W2603433894 · doi:10.35800/jjs.v8i1.15334

Akuntabilitas Pengelolaan Dana Desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu

2017· article· en· W2603433894 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueJURNAL RISET AKUNTANSI DAN AUDITING GOODWILL · 2017
Typearticle
Languageen
FieldSocial Sciences
TopicLocal Governance and Development
Canadian institutionsWiLAN (Canada)
Fundersnot available
KeywordsAccountabilityTransparency (behavior)BusinessFacilitatorPublic administrationPolitical science

Abstract

fetched live from OpenAlex

Abstract. Village fund management requires the existence of good governance in which one of its pillars is accountability. The allocation of substantial funds is expected to give a significant impact on the welfare of rural communities and also can be reported and accounted for. Management of village fund should be done based on the principle of governance which are transparent, accountable and participatory. This research was conducted in six villages in the South Kotamobagu Districts of Kotamobagu city. 21 respondents were interviewed. They are the fund manager of the village and the village fund facilitator team. This study is a qualitative exploratory research. Data were analyzed by content analysis and technical analysis was the reduction, data presentation and conclusion. The results of this study indicate that the accountability of the village fund management in South Kotamobagu District in Kotamobagu city have been carried out and fulfilled in terms of transparency, accountability and participatory. Altough there were several omissions that still be conducted the by village officers and technical executors. In overall, the reporting and accountability have been implemented in accordance with the mechanism of provisions. Competency of management resources are still a major problem requiring the assistance of local government. To improve the accountability in the management of village funds; a sustainable coaching, training, supervision and evaluation to village authorities are needed. Keywords: village fund management, accountability, transparency, participatory. Abstrak. Dalam pengelolaan dana desa dituntut adanya suatu aspek tata pemerintahan yang baik (good governance) dimana salah satu pilarnya adalah akuntabilitas. Alokasi dana yang cukup besar diharapkan dapat memberikan dampak yang signifikan terhadap kesejahteraan masyarakat desa, dan benar-benar dapat dilaporkan serta dipertanggungjawabkan. Pengelolaan keuangan desa dilakukan berdasarkan prinsip tata kelola yaitu transparan, akuntabel dan partisipatif. Penelitian ini dilaksanakan di 6 (enam) desa dalam wilayah Kecamatan Kotamobagu Selatan Kota kotamobagu. Dengan jumlah informan 21 (dua puluh satu) orang yaitu pengelola dana desa dan tim fasilitasi dana desa. Penelitian ini menggunakan metode kualitatif eksploratif. Metode yang digunakan adalah analisis isi dan teknis analisis yang digunakan adalah reduksi, penyajian data dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa akuntabilitas pengelolan dana desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu telah dilaksanakan berdasarkan prinsip transparan, akuntabel dan partisipatif. Dalam pelaporan dan pertanggungjawaban sudah dilaksanakan sesuai dengan mekanisme berdasarkan ketentuan walaupun masih terdapat kelalaian dari aparat desa dan pengelola teknis kegiatan. Kompetensi sumber daya pengelola masih merupakan kendala utama, sehingga masih perlu pendampingan pemerintah daerah. Untuk meningkatkan akuntabilitas dalam pengelolaan dana desa di Kecamatan Kotamobagu Selatan Kota Kotamobagu dibutuhkan pembinaan, pelatihan, pengawasan dan evaluasi secara berkelanjutan kepada aparat desa. Kata Kunci : pengelolaan dana desa, akuntabilitas, transparansi, partisipatif.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.003
metaresearch head score (Gemma)0.003
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Science and technology studies, Scholarly communication
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.397
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0030.003
Meta-epidemiology (narrow)0.0010.001
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.000
Science and technology studies0.0060.001
Scholarly communication0.0010.002
Open science0.0020.001
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0010.001

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.028
GPT teacher head0.325
Teacher spread0.296 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it