Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa

Abstract

This research purposed to analyse accountability of fund allocation management and gave understanding about accountability in 4 (four) villages at Sawahlunto city, West Sumatra. In order to know about how fund allocation management in that village at Sawahlunto city can be begun from strategy, action and responsibility step. This research used interpretive qualitative approach by using semi structured interview with relevant informant: village’s chairman, village’s treasurer, BPD and the society which was chosen in every village to achieve the triangulation data. The technique of collecting the data which the researcher used here was observation, semi structured interview and analytic documentation. In the strategy step, fund allocation program showed that it has done about construct society participative concept with proved in participative and responsive principle which had reached 80%, however in the transparency aspect, there is a village did not know yet about information in the strategy side. In the action step, fund allocation program in 4 (four) villages have applied participative, transparency and accountability principle. Whereas in the responsibility step, fund allocation has applied accountability principle along with implementation in the field which showed that money that was used has been accounted in a physical scale as well as administration not perfect yet. The result showed that 4 (four) villages have applied the accountability principle of fund allocation management

The Influence of Implementing Accountability on the Management of Village Fund Allocation

“…The effectiveness of Village Fund Allocation accountability is greatly influenced by the substance of the policy and certain contextual factors that influence its implementation. However, the effectiveness of implementing this policy is very dependent on government supervision and direction in implementing Village Fund Allocations, as well as the active involvement of the community in facilitating the achievement of development efforts in their area (Ningsih, 2020).…”

REPORTING TRANSPARENCY AND ACCOUNTABILITY CIREBON CITY BAZNAS FINANCE BASED PSAK 109 (Case Study on the Cirebon City National Amil Zakat Agency)

“…Some humanitarian aid management organizations understand that accountability is limited to providing reports that have been audited by a public accountant. Accountability can be understood as the responsibility of the agent (trust bearer) to the principal (trust giver) through a medium of accountability regularly to report on its performance in carrying out the mandate given so that the principal can be held accountable for this performance (Ningsih et al, 2020).…”

Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa (Studi Kasus Desa Baru Pelepat Kecamatan Pelepat Kabupaten Bungo).

“…[9] 2. 4 Pengetian Desa Desa atau udik menurut definisi universal adalah sebuah aglomerasi permukiman di area pedesaan (rural). Bentuk sebuah desa biasanya mempunyai nama, letak, dan batas-batas wilayah yang bertujuan untuk membedakan antara desa yang satu dengan desa yang lain.…”

“…[3] Gray, et al memberikan esensi akuntabilitas adalah tentang pemberian informasi antara dua pihak, dimana yang satu adalah yang bertanggungjawab memberikan pen-jelasan atau justifikasi terhadap pihak yang lain yang memiliki hak atas pertanggungjawaban tersebut. Mardiasmo mendefinisikan akuntabilitas publik adalah kewajiban pihak pemegang amanah (agent) untuk memberikan pertanggungjawaban, menyajikan, melaporkan, dan mengungkapkan segala aaktivitas dan kegiatan yang menjadi tanggungjawabnya kepada pihak pemberi amanah (principal) yang memiliki hak dan kewenangan untuk meminta pertanggungjawaban tersebut [4] Pemilihan mengenai objek penelitian ini dilakukan di Desa baru pelepat Kecamatan pelepat Kabupaten bungo yang merupakan daerah yang masuk kedalam dataran tinggi dan merupakan salah satu desa desa yang cukup terpencil dan cukup jauh dari pusat kota dengan kepemimpinan baru. Menurut salah satu kaur keuangan Desa baru pelepat, fenomena yang terjadi setelah diterapkannya UU Desa tentang pengelolaan keuangan desa bahwa di desa tersebut SDM-nya relatif rendah sehingga sangat susah diterapkan karena membutuhkan pelatihan-pelatihan yang memakan waktu cukup lama karena perangkat desa sangat banyak mulai dari kaur keuangan, kaur tata usaha & umum, kaur perencanaan, kasi pelayanan, kasi pemerintahan dan kasi kesejahteraan oleh karena itulah sehingga membutuhkan waktu yang cukup lama dalam proses penerapannya.…”