Implementasi Transparansi dan Akuntabilitas Pemerintahan Desa Dalam Pengelolaan Dana Desa
Abstract
This study aims to explore the implementation of transparency and accountability in the management of Village Funds in Sungai Melawen Village. Using a qualitative descriptive approach, the study included in-depth interviews, field observations, and documentation collection, with the participation of village government officials and members of the Village Consultative Body (BPD). This study found that the principles of transparency and responsibility have been implemented comprehensively throughout the Village Fund management cycle, including the planning, implementation, administration, reporting, and accountability stages, in accordance with the regulations stipulated in Law Number 6 of 2014 concerning Villages and Regulation of the Minister of Home Affairs Number 20 of 2018. This is evident in the active involvement of the community in village meetings, a well-organized fund distribution mechanism, orderly financial services through the Village Financial Management System (Siskeudes), and annual reports submitted to the government and residents. These findings align with the principles of good governance, particularly the aspects of transparency and accountability, which emphasize the importance of openness, accountability, and public oversight in public financial affairs. Based on these results, the study encourages strengthening the role of the community, expanding access to financial data, and improving administrative capabilities to achieve more efficient and accountable Village Fund management.
Keyword: Village funds, transparency, accountability, village financial management, good governance.
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