AKUNTABILITAS PELAKSANAAN DANA DESA DI DESA NGLURUP KECAMATAN SAMPUNG KABUPATEN PONOROGO TAHUN 2019
DOI:
https://doi.org/10.33061/jp.v10i2.5900Keywords:
Honesty and Legal Accountability, Process Accountability, Program Accountability, Policy AccountabilityAbstract
This research is motivated by problems related to the management of village funds.
The level of budget absorption and also management which continues to experience
positive increases from year to year, but in terms of the accountability report, it has
not carried out village financial administration properly. On the basis of these
problems, this study aims to analyze and describe the accountability of village fund
management in Nglurup Village, Sampung District, Ponorogo Regency in 2019.
The accountability theory in this study uses Ellwood in Mardiasmo (2009: 21) that
the management of village funds must be based on honesty and accountability. law,
process accountability, program accountability and policy accountability. This
study uses a descriptive method with a qualitative approach. Research informants
using purposive sampling technique. Data collection techniques using in-depth
interviews and documentation. The data analysis technique used is interactive
analysis consisting of data collection, data condensation, data presentation and
conclusion drawing. The results showed that the Nglurup Village Government in
managing village funds had shown accountability, both from the dimensions of
honesty and legal accountability, process accountability, program accountability
and policy accountability.
Keywords: Honesty and Legal Accountability, Process Accountability, Program
Accountability, Policy Accountability
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