Measurement of Accountability Management of Village Funds

Abstract

The purpose of this study is to measure the accountability of village funds management in Kabupaten Bangka. In relation to the Village Funds program which is a government program, the measurement of accountability of Village Funds management uses accountability principles consisting of Transparency, Liability, Controlling, Responsibility and Responsiveness which are the principles of accountability developed by the United Nations Development Program in measuring bureaucratic accountability. This research is a qualitative research by taking data from several villages in Bangka Regency. As well as qualitative research, the data taken in this study using snowball sampling method, where researchers take data by conducting in-depth interviews until the data obtained until the condition is saturated, meaning there is a repetition of the same information at the time of data collection. The results of this study indicate that villages in Bangka Regency have met the accountability principles of 5 (five) starting from planning, implementation and reporting when measured from 5 (five) accountability principles consisting of Transparency, Obligation, Controlling, Responsibility and Responsiveness.

Accountability Analysis of Village Fun Management and Village Development to Allocation of Village Funds

“…In qualitative data analysis activities are carried out interactively and continuously while the research is taking place so that the data is collected correctly. (Yunita & Christianingrum, 2018)…”

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

“…Based on the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration of the Republic of Indonesia No. 11 of 2019 concerning Priority for the Use of Village Funds that the choice of activities takes precedence and takes precedence over other activity options that will be financed with the Village Fund (Yunita & Christianingrum, 2019;Yunita & Christianingrum, 2018;Ismail et al, 2016).…”

Akuntabilitas Pengelolaan Alokasi Dana Desa Sebelum dan Selama Pandemi Covid-19 Desa Purwodadi Kabupaten Malang

“…Proses analisis data pada riset ini hasil adaptasi dari Yunita and Christianingrum (2018), terdapat 4 tahapan antara lain: 1. Teknik pertama dalam penelitian ini adalah reduksi data, yaitu dengan menyeleksi data yang berkaitan dengan penelitian dengan cara menghapus data yang tidak penting atau tidak berhubungan dengan fokus penelitian pada Akuntabilitas dan pengelolaan Alokasi Dana Desa (ADD) 2.…”