AKUNTABILITAS PENYALURAN DANA BANTUAN SOSIAL PROGRAM KELUARGA HARAPAN (Configurative Ideographic Study pada Desa Dasan Lekong, Kecamatan Sukamulia, Lombok Timur)

This study aims to analyze the accountability of the distribution of social assistance funds for the Family Hope Program (PKH) in Dasan Lekong Village, Sukamulia District, East Lombok. Research data were obtained through interviews with informants and direct observation of PKH activities. The method used in this study is a case study with the Configurative Ideographic Study approach. The results of the study indicate that the implementation and distribution of PKH assistance in Dasan Lekong Village are following applicable regulations. However, there are discrepancies in the aid that should be carried out monthly. Internal and external accountability of PKH has been implemented well through a digital daily activity report system, an automatic data update report system, a complaint system for Beneficiary Families (KPM), and supervision of the distribution of PKH funds from both the center and region. The distribution of PKH funds in Dasan Lekong shows accountability and transparency, reflected in the use of clear regulations free from illegal levies and misappropriation of assistance funds. However, there is still a need for stricter supervision of practices in the field, considering the management of ATM cards that should be held by KPM but are managed by group leaders, as well as the practice of giving voluntary money to group leaders who collect aid funds.

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Publication Details

Journal
Jurnal analisa akuntansi dan perpajakan
Published
2025-04-02
DOI
https://doi.org/10.25139/jaap.v9i1.8882
Primary Topic
Public Administration in Developing Nations
Type
article
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article

AKUNTABILITAS PENYALURAN DANA BANTUAN SOSIAL PROGRAM KELUARGA HARAPAN (Configurative Ideographic Study pada Desa Dasan Lekong, Kecamatan Sukamulia, Lombok Timur)

Siti Maria Ulpa, Rr. Sri Pancawati Martiningsih
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Jurnal analisa akuntansi dan perpajakan
Public Administration in Developing Nations
article

AKUNTABILITAS PENYALURAN DANA BANTUAN SOSIAL PROGRAM KELUARGA HARAPAN (Configurative Ideographic Study pada Desa Dasan Lekong, Kecamatan Sukamulia, Lombok Timur)

Siti Maria Ulpa, Rr. Sri Pancawati Martiningsih
article en

Abstract

This study aims to analyze the accountability of the distribution of social assistance funds for the Family Hope Program (PKH) in Dasan Lekong Village, Sukamulia District, East Lombok. Research data were obtained through interviews with informants and direct observation of PKH activities. The method used in this study is a case study with the Configurative Ideographic Study approach. The results of the study indicate that the implementation and distribution of PKH assistance in Dasan Lekong Village are following applicable regulations. However, there are discrepancies in the aid that should be carried out monthly. Internal and external accountability of PKH has been implemented well through a digital daily activity report system, an automatic data update report system, a complaint system for Beneficiary Families (KPM), and supervision of the distribution of PKH funds from both the center and region. The distribution of PKH funds in Dasan Lekong shows accountability and transparency, reflected in the use of clear regulations free from illegal levies and misappropriation of assistance funds. However, there is still a need for stricter supervision of practices in the field, considering the management of ATM cards that should be held by KPM but are managed by group leaders, as well as the practice of giving voluntary money to group leaders who collect aid funds.

Jurnal analisa akuntansi dan perpajakanVol. 9(1)
University of Mataram (ID)
Openalex Percentile: Top 91%
Public Administration in Developing Nations
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