Tata kelola media sosial sebagai institusionalisasi praktik akuntansi dalam pengelolaan dana desa di Indonesia
DOI:
Abstract Views:
427 times
PDF Downloads:
387 times
Abstract
This study aims to elaborate on strengthening social media governance as an alternative means of strengthening the principles of transparency and public accountability in managing village funds in Indonesia. Social media has the ability to strengthen the availability of information to the public so as to create the principles of transparency and public accountability for the village fund management process. The availability of information facilities can be an important indicator for the public to participate in supervising village funds so that they are right on target and empower rural communities. This study used an explanatory qualitative approach using in-depth interviews and observation techniques to several rural social media activists in Indonesia. This research finds that social media governance can be an alternative channel to strengthen transparency and public accountability in the management of village funds. However, additional knowledge and competence is needed for village government officials in managing social media. This study also found that strengthening aspects of transparency and accountability through social media is evidence of the institutionalization of accounting practices in managing village funds in Indonesia.
Downloads
References
Angraini, D. Y., Agusti, R., & Anggraini, L. (2016). Pengaruh Penerapan Sistem Keuangan Daerah, Transparansi, Aktivitas Pengendalian dan Penyajian Laporan Keuangan terhadap Akuntabilitas Pengelolaan Keuangan Daerah (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Indragiri Hilir). Universitas Riau.
Arianto, B., & Bakthiar, R. (2023). Effective Strategies for Preventing Bribery on Village Fund Management in Pandeglang Regency. Assets: Jurnal Akuntansi Dan Pendidikan, 12(1), 83–103. https://doi.org/http://doi.org/10.25273/jap.v12i1.14487
Arianto, B. (2021b). Media Sosial sebagai Saluran Aspirasi Kewargaan: Studi Pembahasan RUU Cipta Kerja. Jurnal PIKMA: Publikasi Ilmu Komunikasi Media Dan Cinema, 3(2), 107–127. https://doi.org/10.24076/pikma.v3i2.469
Arianto, B. (2023). Kebermanfaatan Media Sosial Bagi Generasi Internet: Studi Fenomenologi. Expose: Jurnal Ilmu Komunikasi, 6(1), 1-15. http://dx.doi.org/10.33021/exp.v6i1.4185
As-Saber, S., Waheduzzaman, W., & Rahman, S. (2020). Use of Social Media in the Public E-Procurement: Implications for Good Governance. International Journal of Electronic Government Research (IJEGR), 16(4), 113–132.
Azhary, S., & Kriyantono, R. (2018). Pemahaman Petugas Humas Badan Publik terhadap Transparansi dan Akuntabilitas Informasi dalam Penerapan Humas Online. Jurnal Pekommas, 3(2), 213–220.
Bertot, J. C., Jaeger, P. T., & Grimes, J. M. (2012). Promoting transparency and accountability through ICTs, social media, and collaborative e‐government. Transforming Government: People, Process and Policy, 6(1), 78–91.
Biondi, L., & Lapsley, I. (2014). Accounting, transparency and governance: the heritage assets problem. Qualitative Research in Accounting & Management, 11(2), 146–164.
Budiana, H. R., & Nugraha, A. R. (2017). Media Sosial dan Pemerintahan Terbuka, Komunikasi dan Budaya di Tengah Pusaran Media dan Teknologi Informasi. Prosiding Seminar Nasional Magister Communication, 147. http://eprints.ums.ac.id/85770/
Bonsón, E., Torres, L., Royo, S., & Flores, F. (2012). Local e-government 2.0: Social media and corporate transparency in municipalities. Government information quarterly, 29(2), 123-132. https://doi.org/10.1016/j.giq.2011.10.001
Carlo Bertot, J., Jaeger, P. T., & Grimes, J. M. (2012). Promoting transparency and accountability through ICTs, social media, and collaborative e‐government. Transforming government: people, process and policy, 6(1), 78-91. https://doi.org/10.1108/17506161211214831
Darusman, Y. M., & Benazir, D. M. (2021). Penyuluhan Pentingnya Pemahaman Tentang Kemanfaatan Dan Kemudaratan Media Sosial Di Desa Kawunglarang, Kecamatan Rancah, Kabupaten Ciamis. Jurnal Lokabmas Kreatif: Loyalitas Kreatifitas Abdi Masyarakat Kreatif, 2(2), 68–74.
DiMaggio, P. J. (1983). The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organization Fields. In P. J. DiMaggio & W. W. Powell (Eds.), The New Institutional in Organizational Analysis. Chicago: The university of Chicago Press. chicago: The university of Chicago Press.
Dreyer, S., & Ziebarth, L. (2014). Participatory transparency in social media governance: combining two good practices. Journal of Information Policy, 4(1), 529–546.
Eko Susanto. (2018). Jateng Sosialisasikan Laporan Penggunaan Dana Desa via Medsos. Detik.Com. https://news.detik.com/berita-jawa-tengah/d-4361683/jateng-sosialisasikan-laporan-penggunaan-dana-desa-via-medsos
Fadillah, M. N., & Rosilawati, Y. (2020). Manajemen Humas Dalam Mendukung Terwujudnya Good Governance (Studi Kasus Di Pemerintah Daerah Yogyakarta). Prosiding UMY Grace.
Gandía, J. L., Marrahí, L., & Huguet, D. (2016). Digital transparency and Web 2.0 in Spanish city councils. Government information quarterly, 33(1), 28-39. https://doi.org/10.1016/j.giq.2015.12.004
Habibi, F., & Nugroho, A. (2018). Penerapan Dimensi Akuntabilitas publik dalam pencegahan korupsi dana desa di Kabupaten Pandeglang. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu Dan Praktek Administrasi, 15(2), 197–211.
Handoyo, S., Prabowo, H. Y., Fauziya, A. N., Wicaksono, A. P., Santoso, A., Hardinto, W., ... & Riantika, R. L. (2021). Sarasehan Sebagai Sarana untuk Pencegahan Korupsi di Kapanewon Sleman Yogyakarta. Rahmatan Lil’Alamin Journal of Community Services, 1(1), 8–14.
Hasniati, H. (2016). Model Akuntabilitas Pengelolaan Dana Desa. JAKPP (Jurnal Analisis Kebijakan & Pelayanan Publik), 2(1), 15–30.
Hidayatullah, M., Dahlan, D., Nurcahyani, S., & Zaindra, W. O. R. (2021). Pemanfaatan media sosial sebagai media promosi Desa Bahari Kabupaten Buton Selatan. Community Development Journal: Jurnal Pengabdian Masyarakat, 2(1), 121–126.
Hussain, Y. (2014). Social Media as a Tool for Transparency and Good Governance in the Government of Gilgit-Baltistan, Pakistan. Http://Crossroads-Asia.de/Veroeffentlichungen/Working-Papers.Html.
Linke, A., & Zerfass, A. (2013). Social media governance: Regulatory frameworks for successful online communications. Journal of Communication Management, 17(3), 270–286. https://doi.org/https://doi.org/https://doi.org/10.1108/JCOM-09-2011-0050
Mardiasmo. (2018). Akuntansi Sektor Publik. Penerbit ANDI.
Miftahuddin. (2018). Akuntabilitas dan Transparansi Pemerintah Desa terhadap Pengelolaan Dana Desa (Studi Kasus : Desa Panggungharjo Kecamatan Sewon Kabupaten Bantul). [Universitas Islam Indonesia]. https://dspace.uii.ac.id/handle/123456789/7967
Mulyawaty, S. (2016). Efektivitas Website Desa sebagai Media Penyebaran Informasi Pembangunan Di Desa Malasari Kabupaten Bogor (Doctoral dissertation, Bogor Agricultural University (IPB).
Novianti, E., Nugraha, A. R., Komalasari, L., Komariah, K., & Rejeki, D. S. (2020). Pemanfaatan media sosial dalam penyebaran informasi program pemerintah (Studi Kasus Sekretariat Daerah Kabupaten Pangandaran). AL MUNIR: Jurnal Komunikasi Dan Penyiaran Islam, 11(1), 48–59.
Oktaviani, W. F., & Fatchiya, A. (2019). Efektivitas Penggunaan Media Sosial Sebagai Media Promosi Wisata Umbul Ponggok, Kabupaten Klaten. Jurnal Komunikasi Pembangunan, 17(1), 13–27.
Pabubung, M. R. (2021). Transparansi: Instrumen Menghadapi Korupsi Pengadaan Dana Desa. Jurnal PolGov, 3(2), 53–94.
Putra, IMW., Widhiyaastuti, IGAAD., & Putra, I. (2018). Peran Serta Masyarakat Dalam Pencegahan Tindak Pidana Korupsi Pengelolaan Keuangan Desa. Acta Comitas, 3(10), 1–16.
Roengtam, S., Nurmandi, A., Almarez, D. N., dan Kholid, A. (2017). Does social media transform city government ? A case study of three ASEAN cities: Bandung, Indonesia, Iligan, Philippines and Pukhet, Thailand. Transforming Government: People, Process and Policy, 11(3), 343–376.
Setyobudi, C. R., & Setyaningrum, D. (2019). E-government and corruption perception index: a cross-country study. Jurnal Akuntansi Dan Auditing Indonesia, 23(1), 11–20. https://doi.org/https://doi.org/https://doi.org/10.20885/jaai.vol23.iss1.art2
Simarmata, M. H. (2017). Peranan e-Government dan Media Sosial untuk Mewujudkan Budaya Transparansi dan Pemberantasan Korupsi. Integritas: Jurnal Antikorupsi, 3(2), 203–230. https://doi.org/https://doi.org/https://doi.org/10.32697/integritas.v3i2.108
Sofyani, H., & Tahar, A. (2021). Peran Akuntabilitas dan Transparansi Pemerintah Desa Indonesia terhadap Kepercayaan Masyarakat Desa: Kasus di Kabupaten Bantul. Jurnal Akademi Akuntansi, 4(1), 10–25.
Sugiyono. (2018). Metode Penelitian: Kuantitatif, Kualitatif dan R & D (Edisi 28). (Terbaru). Penerbit Alfabeta.
Wijaya, S. W. (2016). Media sosial bagi Desa wisata: sebuah kajian konseptual. Media Teknika, 11(2), 55–59.
Wilopo, I. A. (2017). Analisis Faktor-Faktor Yang Mempengaruhi Akuntabilitas & Transparansi Informasi Keuangan Daerah Melalui Website. JESI (Jurnal Ekonomi Syariah Indonesia), 7(1), 61–78.
Yulianto, A., Widiasmara, A., & Amah, N. (2021). Good Governance Akuntansi Dana desa pada Pemerintahan Desa Dalam Membangun Public Trust. Prosiding.Unipma.Ac.Id, Vol 2.
Zakariya, R. (2020). Peningkatan Partisipasi Masyarakat dalam Pencegahan Korupsi untuk Meningkatkan Kualitas Pelayanan Publik di Desa. Integritas: Jurnal Antikorupsi, 6(2), 263–282.
Zheng, L., & Zheng, T. (2014). Innovation through social media in the public sector: Information and interactions. Government information quarterly, 31, S106-S117. https://doi.org/10.1016/j.giq.2014.01.011
- Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to Akuntansi dan Teknologi Informasi (JATI) to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
- Articles published in Akuntansi dan Teknologi Informasi (JATI) are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
- By publishing in Akuntansi dan Teknologi Informasi (JATI), authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.
