ANALISIS ALOKASI DANA DESA DI DESA PLESUNGAN KECAMATAN KAPAS KABUPATEN BOJONEGORO

Abstract

This Research aimed to find out the implementation of principle of accountability, transparency, and effectiveness of village government on Village Fund Allocation management, reporting, and accountability. The Research was descriptive-qualitative which defined the implication of Village Fund Allocation of Plesungan Village, Kecamatan Kapas, Bojonegoro and summarize it based on Permendagri No. 113, 2014. While, the samples were Head of Village, its Treasurer, Secretary, Head of instrument in data collection technique interview, observation, and documentation. Furthermore, the data analysis technique were begun with data grouping (condensation), data presenting, then its data drawing conclusion. The research result concluded the village government of Plesungan in its financial management had totally implemented accountable, transparency principles which started from its transparency planning and implementation based on indicators of Permendagri Number 113, 2014. Besides, in their management, reporting, accountability had been already good with on time reporting and accountability of Village Fund Allocation with physically proper based on applicable regulations. On the other hand, from its effectiveness, the Village Fund Allocation had not been achieved yet since it was still a problem when it came to its distribution. Therefore, the government was expected to distribute the fund on time.
Keyword: village fund allocation, accountability, tansparency, effectiveness