Open AccessAnalisis Keterlambatan Laporan Pertanggungjawaban Realisasi APBDes (Nagari)
Author(s) -
Nanda Rafsanjani,
Charoline Cheisviyanny
Publication year - 2021
Publication title -
jurnal eksplorasi akuntansi
Language(s) - English
Resource type - Journals
ISSN - 2656-3649
DOI - 10.24036/jea.v3i1.354
Subject(s) - accountability , data collection , business , quality (philosophy) , descriptive research , public relations , political science , sociology , social science , law , philosophy , epistemology
This study aims to describe why the village goverment is late in submitting the village budget accountability report (APBDes) in West Pasaman Regency. This research is classified as a descriptive study. Sampling based on research objectives and data collection methods using interviews. This research was conducted in villages that were late in reporting the accountability for the realization of the (APBDes) in West Pasaman Regency. This study found that there are four obstacles that cause the village apparatus cannot make the report timely: quality of human resources, facilities & infrastructure, community participation, internal control. It suggested for further research to increase the sample and focus on comparing villages that are late and not late in reporting the budget realization accountability.