Maritafitri, Dyah (2017) Studi fenomenologi atas akuntabilitas dana Desa Jabon Kabupaten Jombang / Dyah Maritafitri. Diploma thesis, Universitas Negeri Malang.
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ABSTRAK Maritafitri Dyah. 2017. Studi Fenomenologi atas Akuntabilitas Dana Desa Jabon Kabupaten Jombang. Skripsi Jurusan Akuntansi Fakultas Ekonomi Universitas Negeri Malang. Pembimbing Bety Nur Achadiyah S.Pd. M.Sc. Kata Kunci studi fenomenologi akuntabilitas dana desa Penelitian ini berfokus pada pemaknaan akuntabilitas terkait pengelolaan dana desa di Desa Jabon Kabupaten Jombang berdasarkan pengalaman pelaksana. Jenis penelitian yang dipilih adalah kualitatif dengan metode fenomenologi berparadigma interpretif. Berdasarkan hasil penelitian pelaksana mengelola dana desa sesuai makna yang dipelajari dari kegagalan dalam mencairkan dana desa tepat waktu. Mereka memaknai bahwa pelaporan merupakan keharusan agar mereka mendapatkan dana desa. Pelaksana tidak ingin merasakan kembali pengalaman yang tidak menyenangkan pada bulan Mei 2016. Sehingga mereka melakukan respon penghindaran sebagai hasil belajar dari pengalaman selama mengelola dana desa pada tahun sebelumnya. Pada setiap pengalaman terdapat lingkungan kerja yang ikut berperan dalam proses intersubjektifitas. Pertama melalui skeptisisme diantara pelaksana yang didasari oleh stereotip bahwa latar belakang pendidikan menentukan kapabilitas. Kedua perilaku repetitif pelaksana pengelola keuangan desa yang dianggap wajar yaitu selalu patuh dengan perintah kepala desa. Kedua bentuk intersubjektivitas oleh lingkungan kerja menyebabkan pelaksana menghalalkan realita sistem kerja yang berjalan tidak sesuai Tupoksi. Sehingga terkadang pelaksana kesulitan untuk mengintegrasikan tanggungjawab pengelolaan dana desa yang akuntabel. Pelaksana memaknai akuntabilitas sebagai tanggungjawab pelaporan secara vertikal sedangkan pelaporan horizontal dilakukan sebatas formalitas. Dorongan terbesar pelaksana dalam bertindak adalah perasaan takut terhadap sanksi dari pihak yang dianggap memiliki kedudukan lebih tinggi dalam koridor birokrasi. Sehingga makna akuntabilitas adalah keharusan dalam pengelolaan dana desa yang mengandung tingkat urgensi berbeda beda berdasarkan fokus atau perhatian lingkungan kerja terhadap pengelolaan dana desa. ABSTRACT Maritafitri Dyah. 2017. A Phenomenological Study on The Accountability of The Village Fund in Jabon Jombang Region. Thesis accounting majors faculty of economy State University of Malang. Advisor Bety Nur Achadiyah S.Pd. M.Sc. Keyword phenomenological study accountability village s funds This reseach focuses on the essence of accountability which is related to the management of village funds in Jabon Jombang Region based on the village employees (as executors) experiences. The type of this research is qualitative on the method of phenomenology whose interpretive paradigm. Based on the results executors manage the village s funds depends on the essence learnt from the failure to disburse village s funds on time. They construe that reporting is an obligation to gain village s fund. These executors are unwilling to have unpleasant experiences like occurred on May 2016. Accordingly they made an avoidance response for the result of what they have learnt from their prior experiences in managing the village s funds in the previous year. There is a working circumference in every action that plays role in the process of inter-subjectivity. Firstly through skepticism among executors based on stereotypes that educational background determines capability. Secondly the repetitive behavior of the village employees who performs the finance management who always obey to their village leader instruction and assumed that the obedience is reasonable. These inter-subjectivity in the working circumference lead the executor to justify the reality of work s system that runs deviate from regulation. Thus the executors sometimes have difficulties to integrate the responsibility of management of village funds accountably. Executors construe accountability as the responsibility of vertically reporting while horizontal reporting only applied as a formality. The greatest impetus of the executor to do their duty is the fear of sanctions from those who are considered have a higher position in bureaucracy. Therefore the essence of accountability is an obligation in the management of village s funds that contains different levels of urgency based on the focus or concern of the working circumference towards the management of village s funds.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis (FEB) > Departemen Akuntansi (AKU) > S1 Akuntansi |
| Depositing User: | Users 2 not found. |
| Date Deposited: | 27 Jul 2017 04:29 |
| Last Modified: | 09 Sep 2017 03:00 |
| URI: | http://repository.um.ac.id/id/eprint/37343 |
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