Analisis Pengelolaan Alokasi Dana Desa (Add) Di Kecamatan Mare Kabupaten Bone

Abstract

The research is aimed to detemine the management of Alokasi Dana Desa (ADD) in Mare Subdistrict Bone Regency. which include: planning, implementation, administration, reporting, dan accountability. The population of this research were all Village Government and its apparatus and accountability report of APBDes Mare Subdistrict Bone Regency a number of 17 villages. The sample of the study was chosen by purposive sampling with the criteria: (1) the village receiving the highest ADD, (2) the village receiving the lowest ADD, (3) the village located in the capital city of Mare Subdistrict, (4) the nearest village of the capital city of Mare Subdistrict, and (5) the farthest village from the capital city of Mare Subdistrict. Based on the criteria, five villages were chosen: Batu Gading Village, Data Village, Mario Village, Lappa Upang Village, and Kadai Village. The data were collected by questionnaire and documentation. The data obtained were analyzed using descriptive-comparative method with percentage of crude index agreement (indeks kesesuaian kasar/IKK). The results of this research suggest that the management of ADD which includes: planning, implementation, administration, reporting, and accountability with 63 indicators in Mare Subdistrict Bone Regency has been in accordance with Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa.

effect of regulation, accountability systems, accounting principles, priority programs on performance accountability and performance reporting moderates of good financial governance of village

“…This shows that the implementation of priority programs is following the accountability principle of Performance Accountability of Government Agencies. This research is in line with (Indrawati, 2012;Syaifullah, 2017;Tambuwun et al, 2018;Tikollah & Ngampo, 2018). i) Government Agency Performance Accountability has no significant effect on Agency Performance Accountability Report Village government in managing village funds.…”

Strategi Pengembangan Objek Wisata Alam Air Terjun Tretes Wonosalam

“…Disisi lain desa juga mendapat dana yang di namakan alokasi dana desa (ADD). Pengelolaan ADD hendaknya berlandaskan seni manajemen yaitu perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban dengan 63 indikator (Tikollah & A. Ngampo, 2018).…”

Embodiment of Good Governance through Accountability and Transparency in the Management of Village Fund Allocations

“…Pada penelitian lain oleh (Tikollah & Ngampo, 2018), bahwa hasil penelitiannya menunjukkan bahwa pengelolaan ADD yang meliputi: perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban dengan 63 indikator di kecamatan mare kabupaten bone telah sesuai dengan peraturan menteri dalam negeri nomor 113 tahun 2014 tentang pengelolaan keuangan desa.…”

“…Hasil penelitian ini sejalan dengan penelitian (Tikollah & Ngampo, 2018) bahwa pengelolaan ADD yang meliputi: perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban dengan 63 indikator di Kecamatan Mare Kabupaten Bone telah sesuai dengan Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa. Namun, pada penelitian ini, peneliti berpatokan pada Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, dan hasil penelitiannya adalah bahwa seluruh desa yang ada di kecamatan padang jaya yang berjumlah 12 desa dalam pengelolaan keuangan desa khususnya pengelolaan Alokasi Dana Desa (ADD) yang tahapannya meliputi : perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban telah menerapkan asas -asas pengelolaan Alokasi Dana Desa (ADD) yang meliputi asas transparansi, akuntabel, partisipatif, tertib dan disipilin anggaran.…”