ANALYSIS OF SHARIA FINANCIAL MANAGEMENT The Accountability of Gampong Fund Management in Langsa City
Keywords:
Accountability, Financial Management, Gampong Fund, Sharia Finance.Abstract
This article aimed for analyzing the fund management of Gampong (another name for village in Aceh) based on Islamic financial management in Langsa City. This phenomenological study involved twelve key informants using interviews, observation and documentation as data collection techniques. The method used was qualitative descriptive in identifying several main problems, including: 1) What is the system for managing gampong funds in Aceh; 2) How is the gampong fund management system according to Islamic financial management; and 3) What is the impact of village fund management on the welfare of the community in Langsa City. To explain the fund management system sourced from State Budget (APBN), the researcher used a general financial analysis describing the various phenomenological conditions of the village fund management system in Indonesia. The qualitative search results showed that the management of gampong funds in Langsa City is guided by the provisions stipulated in Ministry of Home Affairs Regulation (Permendagri) Number 113 of 2014 concerning Village Financial Management, that Village Financial Management consists of Planning, Budgeting, Request Mechanism and Disbursement, Use, Supervision and Accountability. The financial management of gampong fund sourced from the APBN/ADG in the Aceh Province, according to Aceh Government Law (UUPA) Number 11 of 2006 must be managed based on sharia financial management. However, in its implementation there are still obstacles in the absence of a specific qanun on sharia financial management and it is also caused by central policy procedures that have not fully adopted the sharia management system. The attitude of caution for gampong fund managers in Langsa City, which comes from the APBN, is also influenced by the movement to enforce Islamic law in the financial sector. Monitoring and supervision of the implementation of the gampong financial management system must always be guided by the national financial system and must also be in accordance with the sharia financial system which is specifically the authority of the gampong apparatus.
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Interviews
Fitriani, Head of Finance in Gampoeng Seulalah, (Interview in the office of Geuchik Gampoeng Seulalah, on 25 June 2020)
Herlianto, S. Pd, Head of Finance in Gampoeng Karang Anyar, (Interview in the office of Geuchik Gampoeng Karang Anyar, On 25 June 2020)
Imil Indra Kesuma, SH, Head of Finance in Gampoeng Jawa, (Interview in the office of Geuchik Sukajadi Makmur, on 23 June 2020)
Intan Purnama Sari, SE, Head of Finance in Gampoeng Jawa, (Interview in the office of Geuchik Gampoeng Jawa, on 23 June 2020)
Khaidir, Head of Finance in Gampong Tualang Tengoh, (Interview in the office of Geuchik Gampoeng Tualang Tengoh, on 27 June 2020)
Muhammad Khairil, SH, Head of Finance in Gampoeng Gedubang Jawa, (Interview in the office of Geuchik Gedubang Jawa, on 27 June 2020)
Suratno, Head of Finance in Gampoeng Sukarakyat, (Interview in the office of Geuchik Gampoeng Sukarakyat, on 27 June 2020)
T Asnawi, Geuchik Gampoeng Meurande Aceh, (Interview in the office of Geuchik Gampoeng Meurande Aceh, on 27 June 2020)
Yunus, Head of Finance in Gampoeng Blang, (Interview in the office of Geuchik Gampoeng Blang, on 23 June 2020)
Zaldi Sofyan, S.STP, MSP. Head of Langsa Baro Subdistrict (Interview in the office of Langsa Baro District, on 23 June and 29 July 2020)
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