Potret Pertanggung Jawaban dan Pelaporan dan Keuangan Nagari di Kabupaten Pasaman Barat

Henri Agustin; Fefri Indra Arza; Erly Mulyani; Halkadri Fitra

doi:10.24036/wra.v5i2.8729

Potret Pertanggung Jawaban dan Pelaporan dan Keuangan Nagari di Kabupaten Pasaman Barat

Henri Agustin⁽¹⁾, Fefri Indra Arza⁽²⁾, Erly Mulyani⁽³⁾, Halkadri Fitra⁽⁴⁾,
(1) Jurusan Akuntansi Fakultas Ekonomi UNP

Indonesia
(2) Jurusan Akuntansi Fakultas Ekonomi UNP

Indonesia
(3) Jurusan Akuntansi Fakultas Ekonomi UNP

Indonesia
(4) Jurusan D3 Akuntansi Fakultas Ekonomi UNP

Indonesia

Corresponding Author

DOI : https://doi.org/10.24036/wra.v5i2.8729

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Abstract

This article is a follow up of community service activities conducted by the author team entitled "Improving Transparency of Nagari Financial Reports Through the Training of Preparation of Nagari Financial Reports in Pasaman Barat Regency". This article describes the portrait of accountability and nagari financial reporting in Pasaman Barat, especially after the enactment of Law No. 6 of 2014 on the village. The sample of this research is 14 nagari apparatus in Pasaman Barat district. The research data was obtained through the spreading of a closed questionnaire containing 10 items of questions ranging from (1) consistency, (2) timeliness, (3) completeness, and (4) transparency of accountability and reporting of APB Nagari in Pasaman Barat district. Research data then processed using descriptive statistics. The results of data processing show that (1) although all nagari in Pasaman Barat district have consistently submitted accountability report of realization of APBNagari annually to Regent, but similar consistency in delivering report of APBNagari realization of first and second semester can only be fulfilled by 71,43% nagari , (2) all nagari in West Pasaman district have attached reports of villagers' wealth reports, central and local government program reports that enter the nagari while reporting on realization of APBNagari and accountability report of APBNagari implementation to the Bupati, (3) although all nagari in districts West Pasaman has been able to deliver the report on the realization of APBN nagari second semester on time, but the timeliness in delivering the realization report of APBNagari first semester and accountability report of APBNagari implementation can only be fulfilled by 50% nagari, (4) 78,57% nagari in Pasaman Barat district which has published the use of the nagari budget on bulletin boards, mass media, and community radio.
Keywords: reporting, responsibility, nagari budget, Pasaman Barat