Accountability Analysis of Subulussalam City Grants and Social Assistance
Main Article Content
Abstract
This research will discuss accountability in the provision of grants and social assistance in the City of Subulussalam. Accountability is a form of success or failure in carrying out mandatory responsibilities and carrying out tasks through regular accountability media. This research uses a qualitative method with field studies through observation, interviews, and documentation, the reason for choosing this method is because researchers can see firsthand how accountability for grants and social assistance is in the City of Subulussalam. Accountability in the provision of grants and social assistance is seen through indicators of public accountability according to Manggaukung Raba (2006), namely by looking at legitimacy for policymakers, the existence of adequate moral quality, sensitivity, openness, optimal use of resources, efficiency, and effectiveness.
Downloads
Article Details

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the Journal
- Every accepted manuscript should be accompanied by Copyright Transfer Agreement (CTA), prior to the article publication. CTA can be downloaded here;
- Author grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal;
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal;
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work;
- Being an open accessed journal and disseminating articles for free under the Creative Commons license term mentioned, authors must be aware that JSPG has no royalties or other fees.
References
Aditya, Z. F. (2018). Penerapan Modal Sosial Dalam Praktek Peradilan Yang Berbasis Kepekaan Sosial. Jurnal Ilmiah Hukum LEGALITY, 25(2), 200. https://doi.org/10.22219/jihl.v25i2.6002
Anggito, A., & Setiawan, J. (2018). Metode Penelitian Kualiatif (E. D. Lestari (ed.)). CV Jejak.
Anggraeni, N. O., & Subanda, I. N. (2020). Implementasi Kebijakan Penyaluran Hibah dan Bantuan Sosial Kemasyarakatan di Kabupaten Buleleng. Jurnal Ilmiah MEA, 4(2), 1–21. http://download.garuda.kemdikbud.go.id/article.php?article=1727245&val=12596&title=IMPLEMENTASI KEBIJAKAN PENYALURAN HIBAH DAN BANTUAN SOSIAL KEMASYARAKATAN DI KABUPATEN BULELENG
Apriani, R. (2018). Implementasi Peraturan Walikota Palembang Nomor 69 Tahun 2012 Tentang Pedoman Pemberian Hibah Dan Bantuan Sosial di Badan Pengelolaan Keuangan dan Aset Daerah Kota Palembang. Jurnal Studi Sosial Dan Politik, 2(1), 56–71. https://doi.org/10.19109/jssp.v2i1.4047
Arps, B. (2020). Kepekaan Filologis untuk Pengkajian Budaya. In Manuskripta (Vol. 10, Issue 2). https://doi.org/10.33656/manuskripta.v10i2.170
Badan Pusat Statistik. (2021). Angka Kemiskinan Kota Subulussalam. Badan Pusat Statistik. https://subulussalamkota.bps.go.id/subject/23/kemiskinan.html
Dewi, Y. K., & Parwiyanto, H. (2018). Multiple Accountabilities Disorder dalam Kajian Penganggaran Hibah dan Bantuan Sosial Kota Surakarta. Spirit Publik: Jurnal Administrasi Publik, 13(2), 47. https://doi.org/10.20961/sp.v13i2.24878
Ehren, M., & Baxter, J. (2020). Trust, accountability and capacity in education system reform: Global perspectives in comparative education. In Trust, Accountability and Capacity in Education System Reform: Global Perspectives in Comparative Education. https://doi.org/10.4324/9780429344855
Fadhallah. (2021). Wawancara.
Haliim, W. (2020). Problematika Kebijakan Dana Hibah dan Bantuan Sosial Sumber APBD: Relasi Korupsi Terhadap Kekuasaan Kepemimpinan, dan Perilaku Elit. Inovasi, 17(1), 39–53. https://doi.org/10.33626/inovasi.v17i1.136
Hall, A. T., Frink, D. D., & Buckley, M. R. (2017). An accountability account: A review and synthesis of the theoretical and empirical research on felt accountability. Journal of Organizational Behavior, 38(2), 204–224. https://doi.org/10.1002/job.2052
Hulme, D. and M. T. (1990). Sociology and Development:Theories, Policies ang Practice. London: Wheatsheaf.
Ishak, K., & Amalia, S. (2020). Pengaruh Sistem Pengendalian Internal Dan Akuntabilitas Terhadap Pengelolaan Penyaluran Dana Hibah. JAS (Jurnal Akuntansi Syariah), 4(1), 67–82. https://doi.org/10.46367/jas.v4i1.218
Jumala, N. (2017). Memahami Tingkatan Spiritual Manusia Dalam Mendeteksi Krisis Nilai Moral. JPPUMA: Jurnal Ilmu Pemerintahan Dan Sosial Politik Universitas Medan Area, 5(1), 42. https://doi.org/10.31289/jppuma.v5i1.1134
Jurnali, T., & Siti-Nabiha, A. K. (2015). Performance Management System for Local Government: The Indonesian Experience. Global Business Review, 16(3), 351–363. https://doi.org/10.1177/0972150915569923
Kusdewanti, A. I., & Hatimah, H. (2016). Membangun Akuntabilitas Profetik. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2016.08.7018
Lestari, F. (2018). Legitimasi Peraturan Pemerintah Pengganti Undang-Undang dalam Ratifikasi Perjanjian Internasional Tertentu. Lentera Hukum, 5(3), 343. https://doi.org/10.19184/ejlh.v5i3.8097
Maharsani, T. H. (2022). Implementasi Kebijakan Sosial Pemberian Dana Hibah dan Bantuan Sosial Daerah melalui Dinas Sosial P3AKB Kabupaten Klaten sebagai Upaya Menekan Kemiskinan. 8(2), 129–140.
Manik, N. U. R. (2022). Pedoman Pemberian Hibah Dan Bantuan Sosial Yang Bersumber Dari Anggaran Pendapatan Dan Belanja Daerah. 1(8), 14.
Miles, M. H. (2014). Qualitative Data analysis: a Method Sourcebook Edition 3. SAGE Publications.
Nurani, A. S., Zauhar, S., & Saleh, C. (2015). Responsivitas Pemerintah Dalam Penyelenggaraan Pendidikan Inklusif Dalam Perspektif New Public Service. Wacana, Jurnal Sosial Dan Humaniora, 18(04), 213–220. https://doi.org/10.21776/ub.wacana.2015.018.04.1
Pardede, M. (2018). Legitimasi Pemilihan Kepala/Wakil Kepala Daerah dalam Sistem Pemerintahan Otonomi Daerah. Jurnal Penelitian Hukum De Jure, 18(2), 127. https://doi.org/10.30641/dejure.2018.v18.127-148
Prawiyogi, A. G., Sadiah, T. L., Purwanugraha, A., & Elisa, P. N. (2021). Penggunaan Media Big Book untuk Menumbuhkan Minat Membaca di Sekolah Dasar. Jurnal Basicedu, 5(1), 446–452. https://doi.org/10.31004/basicedu.v5i1.787
Pundeh. (2020). Pemberian Dana Hibah Swasta Kepada Pemko Subulussalam Dipertanyakan. Beritamerdekaonline.Com. https://www.beritamerdekaonline.com/2020/09/pemberian-dana-hibah-swasta-kepada-pemko-subulussalam-dipertanyakan/
Raba, M. (2006). AKUNTABILITAS Konsep dan Implementasi - Manggaukang Raba - Google Buku. In Umm Press. https://books.google.co.id/books?id=UKLzDwAAQBAJ&printsec=frontcover&dq=manggaukang+raba&hl=id&sa=X&ved=2ahUKEwi32rf7oJ7vAhWCe30KHUkPCfoQ6AEwAHoECAQQAg#v=onepage&q=manggaukang%20raba&f=false
Ramdani, F. T., Zenju, N. S., & Luthfie, M. (2019). … Sosial Dalam Program Rumah Tidak Layak Huni Di Masyarakat Kota Bogor Pada Bagian Administrasi Kesejahteraan Rakyat Setda …. … Jurnal Administrasi Publik. https://www.unida.ac.id/ojs/AJAP/article/view/1906
Retnaningsih, H. (2020). Bantuan Sosial bagi Pekerja di Tengah Pandemi Covid-19: Sebuah Analisis terhadap Kebijakan Sosial Pemerintah. Aspirasi: Jurnal Masalah-Masalah Sosial, 11(2), 215–227. https://doi.org/10.46807/aspirasi.v11i2.1756
Runtuwarouw, M. Y., Ilat, V., & Lambey, L. (2019). Analisa Akuntabilitas Belanja Hibah pada Pemerintah Kota Manado. Jurnal Riset Akuntansi Dan Auditing “Goodwill,” 10(2), 89. https://doi.org/10.35800/jjs.v10i2.24976
Sianturi, H. (2017). Kedudukan Keuangan Daerah Dalam Pengelolaan Dana Hibah Dan Bantuan Sosial Berdasarkan Perspektif Keuangan Negara. Jurnal Wawasan Yuridika, 1(1), 86. https://doi.org/10.25072/jwy.v1i1.129
Sriyani. (2017). Analisis Akuntansi Dan Pelaporan Bantuan Sosial Dan Hibah. Info Artha, 4(11), 19–38. https://doi.org/10.31092/jia.v4i4.35
Sudirman. (2022). MoU Sektor Kelapa Sawit, PT PLB2 Hibahkan Rp100 Juta ke Pemko Subulussalam. Portalsatu.Com. https://portalsatu.com/mou-sektor-kelapa-sawit-pt-plb2-hibahkan-rp-100-juta-ke-pemko-subulussalam/
Suhendar, A. (2020). Keterbukaan Informasi Publik Bentuk Keseriusan Pemerintah Menuju Good Governance (Implementasi Undang Undang Nomor 14 Tahun 2008). Jurnal Wacana Kinerja: Kajian Praktis-Akademis Kinerja Dan Administrasi Pelayanan Publik, 13(2), 243–251.
Sukmadiani, N. L. S. (2016). Pengaruh Akuntabilitas Penyaluran Bantuan Sosial, Moralitas, dan Budaya Organisasi dengan Konteks Lokal Menyama Braya Terhadap Kecenderungan Kecurangan. Jurnal Akuntansi Profesi, 7(2), 45–55.
Sungkar, L., Dramanda, W., Harijanti, S. D., & Zulfikar, A. Y. (2022). Urgensi Pengujian Formil di Indonesia?: Pengujian Legitimasi dan Validitas. Jurnal Konstitusi, 18(4), 748. https://doi.org/10.31078/jk1842
Syamsuadi, A. (2018). Membangun Demokrasi Pemerintahan Di Riau Dalam Perspektif Budaya Melayu. Jurnal Dinamika Pemerintahan, 1(Januari), 1–10.
Syndhi, G. K., & Panjaitan, R. P. (2020). Evaluasi Atas Pelaksanaan Bantuan Sosial Penunggu Pasien di Pemerintah Kota Tegal. Jurnal Manajemen Keuangan Publik, 4(2), 41–51. https://doi.org/10.31092/jmkp.v4i2.1026
Yunita, F. (2019). Analisis Sistem Pengendalian Internal Atas Akuntabilitas Pengelolaan Belanja Hibah.