ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA DESA KOTAKUSUMA KECAMATAN SANGKAPURA KABUPATEN GRESIK

Abstract

This research aimed to: (1) find out the accountability of Village Funds Management at Kotakusuma village, Kecamatan Sangkapura, Gresik, (2) find out the transparency of Village Fund Management at Kotakusuma village, Kecamatan Sangkapura, Gresik from planning, implementing (with and without a down payment), administration, reporting, and accountability. Moreover, the research was descriptive-qualitative, presenting the management of the Village Fund at Kotakusuma village, Kecamatan Sangkapura, Gresik. Furthermore, the instruments in the data collection technique were observation, interview, and documentation. The respondents were the Village Head, Secretary, Treasurer, Planning Head division, and Wealth division. The result concluded that (1) the Village Government of Kotakusuma had implemented the accountability principle. However, there was one inappropriate indicator with the Regulation of Guidance and Consultation of Village Funds Management in 2015. (2) the Government had implemented the transparency principle in the Regulation of Guidance and Consultation of Village Funds Management. Meanwhile, there was one inappropriate indicator with the Regulation of Guidance and Consultation of Village Fund Management in 2015. In addition, the analysis result within planning, implementing without a down payment, administration, reporting, and accountability was suitable and run well. While, within implementation with a down payment, there was one inappropriate indicator with the Regulation of Guidance and Consultation of Village Fund Management in 2015.