Analisis Pelaksanaan Dan Penatausahaan Dana Desa Pada Desa-Desa Dalam Wilayah Kecamatan Kotamobagu Timur, Kota Kotamobagu

Abstract

Local autonomy authorizes local government to manage and operate their governance including villages as the smallest unit in supporting local development. UU number 16 year 2014 regulates villages and authorizes their local government to manage their own finance. Village fund management must be conducted in accordance with accountability, participatory and transparency as a responsibility fulfillment to public. This study is an exploratory qualitative research. Content analysis was used to analyzed data which consists of data reduction, data display and conclusion. Respondent villages are Moyag Village and Kobo Kecil Village in District of East Kotamobagu, Kotamobagu City. Results indicate that the implementation of village fund has been compiled in accordance to the regulation. However, there is a problem in the capability of human resources. Continuous trainings are needed to improve the capabilities of PTPKD and TPK Staff. On the other hand, computer application of SIMDA has been employed to administer the village fund, despite it has not been used optimally. Supervision for management staff is needed to improve the administration. Keywords : Village Fund, Accountability, Participatory, Transparancy

Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo

“…Beberapa permasalahan yang terjadi antara lain: keterlambatan penyampaian laporan, belum berkesesuaian laporan pertanggungjawaban yang dibuat, penggunaan dana desa melewati batas cut off 31 Desember tahun anggaran berkenaan, belum tertibnya administrasi keuangan, meningkatnya temuan desa, keterlambatan dalam penyusunan anggaran, dan belum optimalnya penyerapan anggaran. Dengan demikian penulis menduga bahwa permasalahan akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo diakibatkan oleh beberapa faktor antara lain kompetensi aparat pengelola dana desa yang belum memadai, lemahnya komitmen organisasi pemerintah desa dan kurangnya partisipasi masyarakat (Subroto, 2009, Anwar dan Jatmiko, 2012, Karimah, 2014, Fajri, 2015, Riyanto, 2015, Dewi, 2016, Ferina, 2016, Aziz, 2016, Mamelo, 2016, dan Makalalag, 2017.…”

“…Rahmanurrasjid (2008:6) mengemukakan hasil penelitiannya, yaitu akuntabilitas dan transparansi dalam pertanggungjawaban pemerintah daerah bisa terwujud dengan adanya partisipasi aktif dari masyarakat. Penelitian yang selaras dengan penelitian ini adalah oleh Mamelo (2016, Karimah (2014, Fajri (2015), Riyanto (2015), Makalalag (2017), Arifiyanto (2017), dan Aziz (2016)…”

Village Fund Management Transparency: A Lesson Learned

“…The appointment of financial affairs head (financial kaur) by the village head indicates the conformity with what is expressed by Mamelo, et al (2016), that in implementing the financial administration of the village, the village head must establish village treasurer. Determination of the village treasurer must be done before the start of the fiscal year and should be based on the decisions of the village head.…”

“…8 of 2016 concerning the prioritization of the use of rural funds states that the use of village funds should be based on the principles of fairness, necessity, and the typology of the village. Vil-lage typology based on the kinship, village overlay, settlement patterns, livelihoods, and the rate of progress of the village (Soleh, Susanto, & Susanti, 2017), Transparent here means to provide disclosure of any activities carried out, the budget used and turnaround times (Mamelo, Kalangi, & Lambey, 2016), Regulation of the Minister of Finance of the Republic of Indonesia 49, 2016 Chapter IV (RI, 2016) explains the use of prioritized Village Fund to finance the development and empowerment of the community (Article 21, paragraph 1).…”

“…The financial administration of the village is the responsibility of the village treasurer (Yuliansyah & Rusmianto, 2015). The appointment of the village treasurer must be done before the start of the fiscal year and should be based on the decisions of village head (Mamelo, Kalangi, and Lambey 2016), Permendagri 113 of 2014 (RI, 2014a) declares that the village treasurer shall make record of any revenues and expenditures, as well as closing the books in the end of each month in an orderly manner.…”