Pengembangan Model Akuntabilitas Pengelolaan Keuangan dan Aset Desa Berbasis Shariate Enterprise Theory

Abstract

Since published Law No. 6 In 2014 about village government, the Government provides funding (APBDesa) are great for the village government.For these governance and financial management capability enhancement village indispensable asset in order to create transparency and accountability.GCG principles in the management of government finances and assets of the village is absolutely necessary. The emphasis of this article discusses the issue on one of the elements of good corporate governance is about financial accountability and village assets. Accountability in this regard would be framed with shari'ate enterprise theory (SET), where SET is trying to provide an alternative option in goal gives harmony and harmony for the benefit of stakeholders (government, villagers, village officials) are keseluruhan.Akuntabilitas can be secured by three facilitators mechanism through state institutions, political parties and individual citizens through the Country regard facilitator through state institutions, where village officials in charge of managing finances and assets of the village, on altivitasnya adheres to the values of divinity. In this article will synergize with several dimensions of accountability divinity values in general, which is then compared with the base Shariate Enterprise Theory.