AKUNTANBILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PAGERLOR KECAMATAN SUDIMORO KABUPATEN PACITAN

Abstract

This research aimed to describe and analyze the accountability and transparency in the management of village funds at Pager Lor Village, Sudimoro, Pacitan in accordance with the Ministry of Home Affairs Regulation, number 113 in 2014. Furthermore, the village fund was one of the government’s accountabilities to improve village development. The allocation of village funds comes from transfer income, sourced from the part of the central and regional financial balance funds; received by the district/city. Moreover, the research was held at Pager Lor village Sudimoro Pacitan. The research used a qualitative method with a descriptive approach. It aimed to measure accountability and village transparency with the amount of ADD. The result of the descriptive analysis was taken from a comparative analysis of the Ministry of Home Affairs Regulation, number 113 in 2014 with the findings. It concluded that, in general, the management of village fund allocation at Pager Lor village, Sudimoro, Pacitan was accountable and transparent in the report and accountability stages. Besides, the management was also supported by the villagers’ participation in village development.