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dc.description.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. | in_ID |