AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA WONOPLINTAHAN KECAMATAN PRAMBON KABUPATEN SIDOARJO

Abstract

Due to the increase of village fund allocation budget per year, this research aimed to analyze the implementation of accountability system in management of Village Fund Allocation Fund of Desa Wonopolitahan Kecamatan Prambon Kabupaten Sidoarjo. It was conducted by describing some stages, such as: planning, implementing, auditing, and accountability from accountability principles. The research was descriptive-qualitative. Moreover, the data were primary and secondary. Furthermore, the data collection technique used interview and documentation. Additionally, the data analysis technique used triangulation technique. In addition, the steps which were implemented started from data collection, data reduction, and data validation. The research result concluded that the accountability system in management of Village Fund Allocation in planning, implementing and auditing had applied transparency and accountability. Meanwhile, the accountability stage of Village Fund Allocation either technical or administrative, was done through Letters of Accountability as a way of responsibility. However, this stage still needed guidance from the Local Government of Prambon.
Keywords: village fund allocation, planning, implementing, auditing, accountability