AKUNTABILITAS DAN TRANSPARANSI KEUANGAN DALAM PENGELOLAAN ALOKASI DANA DESA

Abstract

This study aimed to investigate the implementation of accountability and transparency of finances in the management of Alokasi Dana Desa (ADD; Village Funding Allocation). Village fund allocation aims to organize the village government and empower the society. This included activities planning, implementation, reporting and accountability. Therefore, a research method used was qualitative method descriptive approach. The population involved Village Head, Village Secretary, Village Treasurer, and Chairman of Village Consultative Board (BPD). The techniques for collecting data applied interviews and observation documentation. Data analysis techniques included organizing data, simplifying data, analysing data, and interpreting results.The result of this study indicated that the village government of Sidodadi Park, Sidoarjo implemented the principles of accountability and financial transparency in the managemet of ADD. The planning implementation of ADD had applied the principles of accountability and financial transparency, while the responsibilty of ADD for physical aspect was demonstrated accountable, transparent and participatory implementation. Moreover, the administrative side was quite good because it wasintegrated with the financial system village (siskeudes).
Keywords: Accountabilty, Financial Transparency, Village Fund Allocation Management