Telaah Kearifan Lokal Terhadap Akuntabilitas Lumbung Desa

Abstract

This research aims to understand the business of Lumbung Desa Paceklik which based on society’s local wisdom, examining governance, and compare between governance implementation and the governance characteristics by the UNDP. One of the most important aspects in governance practice is accountability. Accountability is implemented as the efforts to maintain the Lumbung Desa Paceklik existence. The accounting practice in Lumbung Desa Paceklik is one measure of accountability implementation. The research data were collected by observation and documentation of related information, gradual interviews, and focus group discussion (FGD). The study was conducted from the beginning of April 2013 until early March 2014 in the Dempel village, Geneng subdistrict, Ngawi district, East Java. The results explained that the governance of the Lumbung Desa Paceklik is quiet well to do. Based on the governance characteristics by UNDP, only the rule of law which is still an obstacle. Moreover, the accountability is interpreted not only as an liability, but also as a need to maintain the Lumbung Desa Paceklik’s existence. Implementation of accounting was not optimal due to the limited understanding and ability of the board to the theory and practice of ideal accounting practice. Abstrak Penelitian ini bertujuan untuk memahami bisnis Lumbung Desa Paceklik yang berbasis kearifan lokal masyarakat, memeriksa tata kelola, dan membandingkan antara pelaksanaan pemerintahan dan karakteristik pemerintahan oleh UNDP. Salah satu aspek yang paling penting dalam praktek tata kelola adalah akuntabilitas. Akuntabilitas diimplementasikan sebagai upaya untuk mempertahankan keberadaan Lumbung Desa Paceklik. Praktek akuntansi di Lumbung Desa Paceklik merupakan salah satu ukuran pelaksanaan akuntabilitas. Data penelitian dikumpulkan melalui observasi, dokumentasi informasi terkait, wawancara bertahap, dan focus group discussion (FGD). Penelitian dilakukan dari awal April 2013 sampai dengan awal Maret 2014 di desa Dempel, Kecamatan Geneng, Kabupaten Ngawi, Jawa Timur. Hasil penelitian menjelaskan bahwa tata kelola Lumbung Desa Paceklik cukup baik dilakukan. Berdasarkan karakteristik pemerintahan oleh UNDP, hanya aturan hukum yang masih menjadi kendala. Selain itu, akuntabilitas diartikan tidak hanya sebagai kewajiban, tetapi juga sebagai kebutuhan untuk mempertahankan keberadaan Lumbung Desa Paceklik ini. Pelaksanaan praktik akuntansi tidak optimal karena terbatasnya pemahaman dan kemampuan pengelola tentang teori dan praktik-praktik akuntansi yang ideal.

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