AKUNTABILITAS PENGGUNAAN DANA DESA 2020 DI DESA BLEMBEM, KECAMATAN JAMBON, KABUPATEN PONOROGO
DOI:
https://doi.org/10.33061/jp.v10i2.5909Keywords:
Honesty and Legal Accountability, Process Accountability, Program Accountability, Policy Accountability.Abstract
Accountability in general can be defined as a demand for accountability for
fulfilling responsibilities. Accountability really determines the success of policy
implementation, especially public policy by the government. The level of budget
absorption and management of village funds 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 Blembem Village, Jambon District, Ponorogo Regency in 2020. 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,
accountability process, accountability program and accountability policy.
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 Blembem 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. From the accountability of honesty and law, it is evident that they
are willing to inform community members about the amount of village funds
received, do not abuse their positions, do not mark up budgets, and run according
to Permendagri No. 113 of 2014 concerning Village Financial Management. The
dimension of process accountability shows that the procedures used in managing
village funds are quite good in terms of the adequacy of accounting information
systems, management information systems, and administrative procedures. In terms
of program accountability, it shows that the programs that have been implemented,
such as training programs for small industry businesses (sewing training, cake
making training, etc.) can benefit the community and can improve the economy and
community welfare, even in terms of the capacity of village officials and training at
MSMEs still needs optimization and assistance.
Keywords: Honesty and Legal Accountability, Process Accountability, Program
Accountability, Policy Accountability.
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