ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (Studi Pada Empat Desa Dalam Dua Kecamatan di Kabupaten Bungo Provinsi Jambi)

Abstract

   This study aims to analyze the accountability of village fund  management and to provide an of understanding in four villages in two sub-districts in Bungo district of Jambi Province. The management of village fund includes planning, implementation and accountability. This the research use a qualitative interpretive approach by conducting semi-structured interview withh relevant informants : village head, village treasurer and the public where chosen in each village to achieve Triangulation of data sources. Data collection techniques are used in the form of observation, semi-structured interviews and analytical documentation. The results show that in the planning stages the four villages gradually adopted the principle of participation and transparency. The implementation stage of the village fund allocation program in four villages has applied the principles of transparency and accountability. although the result reveal that there are issues with regard to the control aspect of the implementation. Although there is a problem for ultimately the allocation of village funds is technically and administered well managed, but still requires substantial guidance from the sub-district government. The results show that the four villages generally adhere to the management accountability aspects of the village fund.

Keywords: Accountability, Management of Village Fund Alocation