The Implementation of Accountability Principles in the Management of Village Fund Allocations in Sukamaju Village

Suharyono S

Abstract


This study aims to analyze the implementation of accountability principles in the management of Village Fund Allocation (Alokasi Dana Desa/ADD) in Sukamaju Village. This study employed a qualitative approach with a descriptive method. The data consisted of primary and secondary data. Primary data were obtained through interviews with the Village Head, Village Secretary, Village Treasurer, and community representatives, while secondary data were obtained from documents, reports, regulations, and relevant literature related to ADD management. Data were collected through interviews, documentation, and observation, while informants were selected using purposive sampling. Data were analyzed descriptively by interpreting interview results and relating them to relevant theories and applicable regulations. The results show that the implementation of accountability principles in ADD management in Sukamaju Village has been carried out in accordance with Minister of Home Affairs Regulation Number 20 of 2018. Accountability is reflected in every stage of village financial management, including planning, implementation, administration, reporting, and accountability. The Sukamaju Village Government has prepared the Village Government Work Plan through deliberation, implemented activities according to established plans and utilized the village treasury account, recorded financial transactions through the General Cash Book and the village financial management system, and submitted implementation and accountability reports to the local government and community.


Keywords


Accountability, Sukamaju Village Village Fund Allocation, Village Financial Management, Village Government.

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DOI: https://doi.org/10.5281/zenodo.22038208

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