ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA (Studi Pada Desa Jabaran Kecamatan Balongbendo)

Abstract

The research aimed (1) to analyze the accountability and transparency in management of village funds Allocation at Kecamatan Balongbendo, Sidoarjo especially at Jabaran village. The research was descriptive-qualitatvie. Moreover, the data collection technique used interviews, observation, documentation. Furthermore, the data analysis technique used interactive analysis through three steps namely data reduction, data presentation, making concluison and verification. Additionally, the sample was village officers who were competent within management of village funds allocation at Jabaran village, Kecmatan Balongbendo, Sidoarjo. The research result concluded that accountability and transparency of management of village funds allocation on planning, impelemtation, administration,reportoing, accountability, and supervision at Jabaraan village, Kecamatan Balongbendo had suitable with Pemendagri Number 113, 2014. However, the village had not been yet trasnparent since within impelemtation there was no information about the management of village funds allocatio. In addition, in reporting, the local government of Jabaran village had been accountable and suitable with Pemendagri Number 113, 2014