Peran Perangkat Desa Dalam Akuntabilitas dan Transparansi Pengelolaan Dana Desa Tonda Kecamatan Madapangga Kabupaten Bima

Firansyah Dwi Saputro, Abdul Wahid Mahsuni, Dewi Diah Fakhriyyah

Abstract


This study aims to analyze the role of village officials in accountability and transparency of Village Fund management in Tonda Village, Madapangga District, Bima Regency. Based on the Regulation of the Minister of Home Affairs Number 20 of 2018. Accountability and transparency are the main elements in village financial governance to ensure effective, efficient, and orderly use of the budget, so as to provide an optimal impact on the welfare of village communities. This study uses a qualitative approach with a descriptive method. Data were obtained through observation, in-depth interviews with village officials and community leaders, and documentation studies. Data analysis was carried out through data reduction, data presentation, and drawing conclusions to obtain a comprehensive picture of the implementation of accountability and transparency in Village Fund management. The results of the study indicate that village officials in Tonda Village have a crucial role in ensuring transparency and accountability of Village Funds, especially in planning which includes receiving, depositing/paying, administering and accounting for Village income and expenditure in the context of implementing the Village Budget. In reporting village finances, the Village Head submits a report on the implementation of the first semester Village Budget to the Regent/Mayor through the sub-district head. The accountability of the Village Head submits an accountability report on the realization of the Village Budget to the Regent/Mayor through the Sub-district Head at the end of each budget year. However, there are still obstacles such as the lack of understanding of village officials regarding financial provisions, and limited human resources. Therefore, it is necessary to increase the capacity of village officials through technical training, as well as increasing the role of the community in monitoring the use of Village Funds more optimally.

Keywords: Village officials, accountability, transparency, village financial governance.


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References


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