AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA MOJOPILANG KECAMATAN KEMLAGI KABUPATEN MOJOKERTO

Abstract

This research focuses on accountability of financial management of ADD and aimed to find out APB, as a form of responsibility of the public fund management which has been done by the local government based on the system and procedure of the local financial management, inhibiting and supporting factors of the accountability of ADD management process at Mojopilang village Kemlagi sub district and Mojokerto district. This research is used qualitative research with objective approach through observation of actual phenomena. The data collection technique haas been done by using documentation and interview. The data analysis technique is started with data reduction hase, data presentation and draw conclusions. The result of this research shows that the stages of preparation of APB is according to the existing financial management guidelines, in the preparation phase is starting with musrenbangdes. For the accountability of ADD management starting from planning and budgeting phase, implementation, administration, responsibility and statement it can be said that accountable because it has been prepared well the responsibility statement in a form of Realization local APB statement, general cash book, bank book, ADD responsibility statement also the other documents in accordance with the guideline phase which is used.
Keywords: Accountability, Local Financial Management, Local Fund Allocation