TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA YANG SESUAI DENGAN PELAPORAN AKUNTANSI SEKTOR PUBLIK (Studi Kasus di Desa se-Kecamatan Pakis Kabupaten Malang)

Abstract

ABSTRACT

Village funds are government policies in realizing decentralization of finance contained in villages properly, as well as providing opportunities for village independence to achieve prosperity with its authority, in the management of village fund it is the right of the public, so that the responsibility is also to the public. The research is an attempt to analyze the application of Permendagri number 113 of 2014 in every village in Pakis sub-district starting from the planning, implementation to accountability stages. The sample in this study were is villages in the fern sub-district. Based on the results of this study there are several obstacles that affect the performance of the village government to implement accountability properly, namely the weakness of human resources that can affect government performance. As for now, village funds have been partially diverted to assistance in handling COVID-19 so that there is a transfer of village funds that had been previously planned.

Keywords: village funds, accountability, transparency, participation.