Akuntabilitas Pengelolaan Alokasi Dana Desa

Rimi Gusliana Mais, Tutty Nuryati, Sri Handoko Sakti, Lestari Lestari
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引用次数: 2

Abstract

Objectives: This study aims to evaluate the village government's role in effectively managing Village Fund Allocations in Gadung Village, particularly during the planning, implementation, administration, reporting, and accountability stages in adherence to the Minister of Home Affairs Regulation Number 20 of 2018.Design/Method/Approach: Employing qualitative methods such as interviews, observation, and documentation, this research elucidates how the village government handles the allocation of village funds in Gadung Village. The study was conducted at the Gadung Village office.Results/Findings: The findings indicate that the village government demonstrates accountability across all stages of planning, implementation, administration, reporting, and accountability in managing the Village Fund Allocation (VFA) in Gadung Village. The planning stage utilizes Musrenbangdes as a mechanism to ensure accountability. The implementation stage adheres to regulatory mechanisms, while the administration stage showcases accountable management through meticulous bookkeeping and reports. The reporting and accountability stages follow a guided report format to ensure transparency.Theoretical contribution: This study contributes to the enhancement of knowledge and awareness regarding the crucial role of accountability in reporting the use of VFA.Practical contribution: The utilization of VFA report of the Bangka Village requires continuous monitoring at each implementation stage, particularly in administration, to ensure compliance with regulations and prevent legal discrepancies, thereby fostering increased trust in ADD in the future.Limitations: This study specifically explores village financial management as outlined in the Minister of Home Affairs Regulation Number 20 of 2018, encompassing planning, implementation, administration, reporting, and accountability. However, a comprehensive review of each component of VFA financial management and a detailed analysis of nominal village finances have not been undertaken
乡村基金分配管理问责制
研究目的本研究旨在评估村政府在有效管理加东村村级基金分配方面的作用,特别是在规划、实施、管理、报告和问责阶段,是否符合内政部长 2018 年第 20 号条例:本研究采用访谈、观察和记录等定性方法,阐明了加东村的村政府如何处理村资金的分配。研究在加东村办公室进行:研究结果表明,村政府在加东村管理村资金分配(VFA)的规划、实施、管理、报告和问责等各个阶段都表现出了责任感。规划阶段利用 Musrenbangdes 作为确保问责制的机制。实施阶段遵守监管机制,而行政管理阶段则通过细致的簿记和报告展示负责任的管理。报告和问责阶段遵循指导报告格式,以确保透明度:理论贡献:本研究有助于增强有关问责制在报告自愿捐款使用情况方面的关键作用的知识和意识:实践贡献:Bangka 村的自愿捐款使用情况报告需要在每个实施阶段,特别是在行政管理方面进行持续监督,以确保遵守法规,防止出现法律差异,从而在未来提高对行政发展部的信任度:本研究专门探讨了内政部长 2018 年第 20 号条例中规定的村庄财务管理,包括规划、实施、管理、报告和问责。然而,尚未对村财务管理的每个组成部分进行全面审查,也未对名义上的村财务进行详细分析。
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