Akuntabilitas Pengelolaan Dana Desa Dalam Pelaksanaan Pembangunan Desa Hurung,Kecamatan Adonara Barat, Kabupaten Flores Timur

NAREK, Emanuel Laurensius (2024) Akuntabilitas Pengelolaan Dana Desa Dalam Pelaksanaan Pembangunan Desa Hurung,Kecamatan Adonara Barat, Kabupaten Flores Timur. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This thesis is entitled "Accountability of Village Fund Management in Implementing Development in Hurung Village, West Adonara District, East Flores Regency" The theory used in this thesis is the theory of accountability regarding the management of village funds in Hurung Village and the effects of managing village funds on the community in Hurung Village. The main variable in this research is accountability. Accountability includes internal accountability and external accountability. Internal accountability is responsibility to a higher authority. Internal accountability includes accountability at the planning stage, accountability at the implementation stage, accountability at the reporting stage and accountability at the accountability stage.Meanwhile, external accountability is accountability to the public or wider community. External accountability includes accountability at the planning stage, accountability at the implementation stage, accountability at the reporting stage and accountability at the responsibility stage. The method used in this research is descriptive qualitative, which includes techniques for determining research informants, operational variables, data collection techniques, data analysis techniques. The research results show that (1) in the planning stage for managing village funds, the creation of village regulations was carried out using procedures as explained by the village government. Submission of the draft village regulation to the regent has gone through several stages, starting from discussion with the BPD and verification by the village head. (2) in the implementation stage, village fund management, accountability processes through reports have been carried out by the village government in accordance with existing procedures. The problem that arises in conditions in the field is the lack of openness towards the community and the lack of participation from the community in the APBDes implementation process. (3)In the reporting stage of village fund management, the Hurung Village government has prepared an accountability report in accordance with applicable regulations. But there are still many people who do not know about this report. This indicates a lack of cross-level communication with the community or that the village government does not involve the community much in village deliberations related to village development. (4) in the reporting stage of village fund management, the village head has taken responsibility for the results of implementation in the village. But in reporting time and community participation are noted. This can be seen from the accountability of the village head, who seems to only be responsible to his superiors. Community involvement and community responses are not given much attention.

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