AKUNTABILITAS FINANSIAL DALAM PENGELOLAAN ALOKASI DANA DESA (ADD) (Studi Kasus di Desa Sumbersuko Kecamatan Purwosari Kabupaten Pasuruan)

Abstract

ABSTRACT
The original fund of the village is the income earned and extracted from the
income potential of the village. Regional revenue groups consist of: business results,
asset yields, self-reliance, participation, and mutual assistance, and other village original
revenues. While the transfer earnings represent village revenues earned from other
entities such as transfers from municipal and district governments, transfers from
provincial governments, and transfers from the central government. The realization of
funding from APBD that is channeled through the Village Fund Allocation (ADD) should
really make the village prosperity. However, in the implementation and accountability
sometimes there are still some obstacles that often faced in its management because it is
not in accordance with the principle of regional financial management in accordance
with Regulation of Minister of Home Affairs No. 113 of 2014 that in every management
must be based on the principle of transparency and accountability. Based on these
matters it encourages the authors to conduct research related to accountability and
management of Village Fund Allocation. This research is a qualitative descriptive study.
The collection was conducted interview, observation, and documentation. The results of
this research is the Planning Stage of Village Fund Allocation (ADD) in Sumbersuko
Village Already in accordance with Regulation of Pasuruan Regent No.13 of 2015.
Keywords: Accountability, Governance administration, Governance fund allocation
(ADD)