Oleh : Widyantoro Yuliatmojo
Keywords: dana desa, accountability, transparency
Accountability and transparency become one of the most important principles for managing funds in an agency, especially management in a village. The source of income for a village comes from the Village Fund Allocation from the government. This balance fund is given by the district / city regional government to the village which can be used to finance village development activities as much as 30% for village governance and 70% village community empowerment. The data needed in this study are primary data obtained from direct interviews with informants and secondary data obtained from documents in Karanglor Village, Manyaran District, Wonogiri related to village fund management. The analysis technique used in this research is descriptive qualitative. The purpose of this study is to clearly describe the analysis of accountability and transparency in the management of the Alokasi Dana Desa which consists of three stages, namely the planning stage, the implementation phase and the reporting and accountability stages of the Alokasi Dana Desa. This research uses descriptive case study qualitative research with research location in Karanglor Village, Manyaran District, Wonogiri. The collection of data and documents in this study was carried out through the stages of observation, interviews, taking documentation to support research results, and literature studies. The results of this study indicate that through the planning, implementation, and reporting and accountability stages of the Alokasi Dana Desa is not yet accountable because it has not optimally applied the principles of accountability and transparency that have been set out in the Regents’ Regulations on Guidelines for Implementing the Village Fund Allocation in Wonogiri. This is inseparable from several obstacles, namely the lack of optimal socialization, low community participation, lack of participation in Pelaksana Teknis Pengelola Keuangan Desa (PTPKD) and Badan Permusyawaratan Desa (BPD) as the Village Activity Implementation Team, the lack of control activities, and the lack of competence of the Village Activity Implementation Team in compiling the Alokasi Dana Desa accountability report.