Tranparansi dan Akuntabilitas Pengelolaan Dana Desa dalam Pencapaian Good Governance: Studi Kasus Desa Cepogo, Kabupaten Boyolali

Abstract

<em>A village fund program is a form of government concern for the development of rural areas. The management of village funds consists of five stages, namely planning, implementation, managing, reporting, and responsibility, which should be based on the principles of good governance. The Cepogo Village Government, Cepogo District, Boyolali Regency, in Central Java Province is one of the village governments in Indonesia that has implemented the principles of good governance in managing village funds. This study aims to see how the implementation of the principles of transparency and accountability in the management of village funds by the Cepogo Village Government to achieve good governance standards. This study uses a descriptive qualitative approach. The data collection technique used was direct interviews with a semi-structured method. The participants of this study were the Village Head of Administration, Village Secretary, Village Treasurer, and staff of the Administration Section for managing the village fund who are responsible for managing it. The results showed that the planning and implementation of Village Fund Program activities had shown accountable and transparent management. In terms of accountability, both physical and management activities, it has shown that the implementation is accountable and transparent. </em>

Akuntabilitas dan Transparansi Pengelolaan Penyaluran Bantuan Langsung Tunai Dana Desa

“…Selain itu, ada visi strategis. [4] Dalam penyelenggaraan pemerintah daerah, akuntabilitas berarti bahwa pemerintah daerah harus bertanggung jawab atas pengelolaan dan pelaksanaan operasi mereka untuk mencapai tujuan yang telah ditetapkan dengan menggunakan metode yang dapat diukur secara kuantitatif Penduduk Desa Jaring Halus sebagian besar memiliki ras Melayu, sementara bagian kecil lainnya terdiri atas penduduk suku Banjar. Desa Jaring Halus memiliki batas wilayah bersebelahan dengan selat Malaka di sebelah Utara dan Timur, sementara di sisi Selatan berbatasan dengan Desa Selotong.…”

Persepsi Masyarakat Atas Kinerja Dana Desa Provinsi Jawa Tengah

“…Di luar ukuran yang jelas kasat mata, kinerja desa perlu juga melihat penerapan good governance pada pengelolaan desa. Partisipasi, responsivitas, dan akuntabilitas merupakan bagian prinsip good governance, seperti yang dikemukakan United Nations Development Program (Astuti et al, 2021). Good governance ini merupakan syarat mutlak agar terwujud sistem pemerintahan yang berpihak pada kepentingan rakyat.…”

“…Good governance ini merupakan syarat mutlak agar terwujud sistem pemerintahan yang berpihak pada kepentingan rakyat. Transparansi yang berarti juga keterbukaan menekankan bahwa anggota masyarakat mempunyai hak serta akses yang sama untuk dapat memperoleh informasi proses penganggaran karena berhubungan dengan aspirasi dan kepentingan orang banyak (Astuti et al, 2021). Akuntabilitas berhubungan dengan pertanggungjawaban, penjelasan kinerja dan tindakan seseorang atau organisasi kepada pihak yang berkepentingan atas pertanggungjawaban tersebut (Astuti et al, 2021).…”

The Authority of the Village Government in the Management of Village Funds during the Covid-19 Pandemic

“…So it can be said that the village government has been given the authority and adequate sources of funds in order to manage its potential in order to improve the economy and welfare of its people. 27 Then the Village Law mandates that the purpose of village development is to improve the welfare of the villagers and the quality of human life as well as poverty alleviation through fulfilling basic needs, developing village facilities and infrastructure, developing local economic potential, and Village fund budgeting for the field of empowerment is intended for assistance to the community such as assistance from the Trigona group. This sector spends about 4% of the village fund budget.…”