Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Desa di Desa Noelbaki, Kecamatan Kupang Tengah, Kabupaten Kupang

WATUPELIT, Rambu Kahi Dima (2023) Analisis Akuntabilitas dan Transparansi Pengelolaan Dana Desa di Desa Noelbaki, Kecamatan Kupang Tengah, Kabupaten Kupang. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Community development is defined as activities that are planned to create conditions for societal social and economic progress. The process of community development can begin in the smallest of areas, such as a village. It is a must if village government are to be trusted in governance activities, particularly in terms of managing village funds. Village funds are used for its development and maintenance, such as road construction infrastructure, health infrastructure, educational and cultural infrastructure facilities, productive economic business infrastructure. The amount of funds managed by Noelbaki Village, as determined in the Programs/Activities contained in the APBDes, is critical in carrying out community development and services. Residents of Noelbaki Village believe that government regulations do not impede them, but that it is the people who enforce these regulations who impede them. For example, there is a government program that aims to support the development of small and medium-sized businesses, but in practice, those who benefit from the program are large entrepreneurs. Noelbaki Village faces a challenge in optimizing the implementation of its authority in government administration, development, community development, and village community empowerment. With an advanced village status based on the Developing Village Index and an increase in the APBDES budget, it is the village's responsibility to carry out village financial management and accountability in a fair and equitable manner based on the principles of accountability and transparency, which have an impact on community welfare both economically and socially. In implementing the village financial management component, it must be based on the principles of accountability and transparency. According to the findings through an analytical study conducted in Noelbaki village, the accountability and transparency of village fund management were referred to the Minister of Permendagri Nomor 113 Tahun 2014 about Village Financial Management and Undang-Undang Nomor 6 Tahun 2014 about Villages. This can be seen in forms of accountability, such as requiring that all village revenues and expenditures be supported by complete evidence, as well as forms of transparency, such as ensuring that the public has access to information about governance, including policies, the process of developing and implementing them, and the outcomes of physical and non-physical activities, through the banners.

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