Akuntabilitas Penggunaan Dana Desa dalam Pembangunan Desa di Desa Bela, Kecamatan Mauponggo, Kabupaten Nagekeo

RUA, Fransiska Febriyanti (2025) Akuntabilitas Penggunaan Dana Desa dalam Pembangunan Desa di Desa Bela, Kecamatan Mauponggo, Kabupaten Nagekeo. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This study aims to determine how the Accountability of the Use of Village Funds for Village Development in Bela Village, Mauponggo sub-District, Nagekeo Regency by looking at the indicators contained in the accountability of the use of village funds, namely legal accountability, honesty, program accountability and financial accountability. The research method used is qualitative analysis method. The informants who became the resource persons for this research were the Village chief, Village Secretary, BPD, RT Chair, Village treasure and the community. So the informants in this study amounted to 10 people.The data collection techniques in this study are observation, interviews, and documentation. The data Source obtained are primary data and secondary data. Data analysis techniques used in this research are data reduction, data presentation, and drawing conclusions.The results showed that in legal accountability and honesty related to compliance with the law in the management of village funds and the use of village funds, it showed that the use of village funds in Bela Village complied with government regulations on how to manage village funds properly, only the village apparatus lacked understanding of their duties and functions. which is used with the use of village funds in Bela Village, the use of funds for programs that have been planned and the funds received include 3 stages. In terms of program accountability related to program planning and program implementation, it shows that program planning that is planned in accordance with what is needed by the community is that community participation is still lacking and is related to program implementation where community participation is still insufficient so that work program is not implemented properly. In terms of financial accountability related to the accountability report of the funds that have been used, it shows that the accountability reporting is in accordance with the existing systems and procedures, only in the late reporting process, at the end of each year the village chief gives an accountability report to the head of district and the local Regent.

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