TRANSPARANSI DAN AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA (ADD)

Abstract

The purpose of this research is to know the application of the principle of transparency and accountability of village government in the management of ADD measured in terms of planning, implementation, administration, reporting, and accountability.This research uses qualitative method with descriptive approach. The informants in this research consist of Village Head, Village Chamberlain, Kaur Development, and member of Community Empowerment Institution (LPM). Techniques of collecting data using survey, observation, and documentation. Technical data analysis starts from data reduction, data presentation, conclusion and verification. The results of this research indicate that Tugu Village Government in village financial management has not implemented transparency principle related to Budget Plan (RAB). But in the implementation and management of ADD management has implemented the principles of transparency and accountability. But in accountability reporting efforts still experience a delay due to lack of human resource capabilities. While the accountability of ADD physically is in accordance with the provisions of existing regulations, but from the administrative side is still required the improvement and supervision of the district in the use of funds and the existence of a reporting in order to obtain the results of village financial management in accordance with the provisions legislation.
Keywords: village fund allocation, transparency, accountability