AKUNTABILITAS SPIRITUAL SEBAGAI LANDASAN FUNDAMENTAL MENINGKATKAN AKUNTABILITAS DESA: SEBUAH STUDI FENOMENOLOGI

Andini Nurhajrah, Arif Widyatama, Margaretha EJ Wagey

Abstract


This study aims to understand the phenomenon of accountability in the ABC Village of DEF Regency. Accountability is a fundamental concept to be a reference for village governments in carrying out village operations. The research method used is qualitative, using a phenomenological approach. This study interviewed research informants. The first informant was the ABC village government apparatus and the community who felt the impact of accountability carried out by the village government apparatus. One of the obstacles faced by the Village Government apparatus is the competence of the Village Government apparatus in preparing financial reports. At this stage is the stage where the basic structure or fundamental level of character formation of the Village Government apparatus so that the spiritual values so that in reporting Village finances so there is no pressure in reporting financial reports so when reporting Village finances there is a sense of sincerity because in reporting Village finances so that the form accountability to the public is based on feeling because the public needs the financial statements

Keywords


Accountability, government, spiritual, financial statements, village government, Fenomenologi

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DOI: https://doi.org/10.33758/mbi.v16i7.1502

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