AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN ALOKASI DANA DESA LEMINGGIR KECAMATAN MOJOSARI

Abstract

This research aimed to find out and analyze the implementation of accountability and transparency of the Village government of Leminggir in the management process of Village Fund Allocation consisting planning, implementing, management, reporting, and accountability. Besides, it was also to find out the Village government effort in handling recent problems which occurred in the management process of Village Fund Allocation. Moreover, the research was qualitative with a case-study approach. Furthermore, the instrument in data collection technique used docwnentation and interviews. Meanwhile, the data analysis technique was started from data reduction, data presentation and drawing data conclusion.The research result showed the Village government of Leminggir had implemented principles of accountability and transparency. Additionally, planning, implementing using participation, reporting and accountability had suited with Permendagri No.113 about Management of Village Financial. Likewies, its management was accountable and transparent enough as bookkeeping and reporting of Siskeudes had suited Perbup Mojokerto No 86 about System and Procedure of Managemen of Village Financial. In addition, it was expected for the next researcher to widen its analysis of Village Fund Budget within its finance and Village government, in its management, had to be more suitable with the existing rules.
Keywords: accountabthty, transparency, management of village fund budget