AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA ARENAN KECAMATAN KALIGONDANG KABUPATEN PURBALINGGA TAHUN 2020-2021

Jurnal Inovasi Daerah Pub Date : 2023-06-08 DOI:10.56655/jid.v2i1.59

Saraswati Saraswati, Arista Amanda, Chamid Sutikno

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Abstract

Accountability for Village Fund Allocation Management in Arenan Village, Kaligondang District, Purbalingga Regency for 2020-2021. Aims to analyze the Accountability of Village Fund Allocation Management in Arenan Village, Kaligondang District, Purbalingga Regency in the 2020 and 2021 fiscal years. Using the theory of the accountability dimension from Ellwood in Mardiasmo 2018 and the 2020-2021 Purbalingga Regent Regulation concerning ADD. The research method used is a qualitative research method. Collecting data using interviews, observation and documentation. Furthermore, the data will be analyzed using Creswell data analysis techniques. The results of the study show that the management of Village Fund Allocations in Arenan Village, Kaligondang District, Purbalingga Regency. Looking at it from an accountability perspective, it is in accordance with existing regulations in managing ADD from planning to accountability. There is supervision from several related parties and trying to be transparent regarding financial information. However, in 2020 there is a lack of accountability, namely lack of transparency in showing the 2020 village meeting documents and delays in reporting in 2020.

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2020-2021 年普巴灵加区卡利贡当分区阿南村的村级资金管理问责制

2020-2021年Purbalingga县Kaligondang区Arenan村乡村资金分配管理问责制目的分析Purbalingga县Kaligondang区Arenan村2020财年和2021财年乡村资金分配管理的问责性。采用Ellwood在Mardiasmo 2018中的问责维度理论和2020-2021 Purbalingga Regent Regulation中关于ADD的理论。研究方法为定性研究方法。通过访谈、观察和文件收集数据。此外，数据将使用Creswell数据分析技术进行分析。研究结果表明:普巴林嘉县卡里贡当区阿勒南村的村级资金分配管理。从问责制的角度看，ADD的管理从计划到问责制都符合现有的规定。有来自几个相关方的监督，并试图在财务信息方面保持透明。然而，在2020年，缺乏问责制，即在展示2020年村会议文件方面缺乏透明度，在2020年报告方面存在延误。

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Jurnal Inovasi Daerah

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