ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA

(STUDI KASUS DESA SUKAPURA KECAMATAN DAYEUHKOLOT KABUPATEN BANDUNG)

Abstrak

Tujuan penelitian ini adalah untuk mengetahui prosedur pengelolaan dana desa di desa sukapura, siapa saja yang terlibat dan bertanggungjawab dalam pengelolaan dana desa di Desa Sukapura, pada waktu kapan laporan pertanggungjawaban pengelolaan dana desa di Desa Sukapura dibuat dan apakah pengelolaan dana desa di Desa Sukapura sudah memenuhi aspek akuntabalitas. Jenis penelitan ini menggunakan metode kualitatif. Sumber data yang di gunakan yaitu sumber data primer dan sumber data sekunder. Teknik pengumpulan data penelitian ini melalui observasi, wawancara dan dokumentasi. Temuan penelitian adalah tidak adanya dewan pengawasan Alokasi Dana Desa (ADD) dan dalam pelaporan alokasi dana desa (ADD) tidak tepat waktu sesuai waktu yang di berikan yaitu minggu ke 2 bulan juni tahun berjalan serta kepala desa kurang memberikan informasi yang detail atas segala bentuk Alokasi Dana Desa (ADD) kepada masyarakat. Hasil penelitian ini diperoleh informasi bahwa prosedur pengelolaan dana desa di Desa Sukapura sudah sesuai dengan perundang-undangan maupun ketentuan yang berlaku yaitu Permendagri Nomer 20 Tahun 2018 yaitu transparan, akuntabel, partisipatif serta dilakukan dengan tertib dan disiplin anggaran, yang bertanggungjawab dalan pengelolaan dana desa di Desa sukapura yaitu kepala desa, sekertaris desa, dan bendahara desa, sedangkan yang terlibat yaitu tokoh masyarakat, LPM, dan BPD. Hal ini sudah sesuai dengan rangkaian proses keuangan yang telah dijalankan dengan baik oleh perangkat desa dan sesuai dengan prinsip Akuntabilitas, laporan pertanggungjawaban pengelolaan dana desa di buat pada 2 periode selama 1 tahun berjalan, periode pertama paling lambat minggu ke 2 bulan juni sedangkan periode ke dua paling lambat minggu ke 2 bulan desember, pengelolaan dana desa di Desa Sukapura sudah memenuhi aspek akuntabilitas pengelolaan dana desa di mulai dari tahap perencanaan, tahap pelaksanaan, tahap penatausahaan, tahap pengelolaan, dan tahap pertanggungjawaban.

The aim of this research is to find out the procedures for managing village funds in Sukapura village, who is involved and responsible. in managing village funds in Sukapura Village, at what time the accountability report for managing village funds in Sukapura Village is made and whether the management of village funds in Sukapura Village meets the accountability aspect. This type of research uses qualitative methods. The data sources used are primary data sources and secondary data sources. Technique. This research data was collected through observation, interviews and documentation. The research findings were that there was no Village Fund Allocation (ADD) supervisory board and the reporting of village fund allocations (ADD) was not timely according to the time given, namely the 2nd week of June. ongoing and the village head does not provide detailed information on. all forms of Village Fund Allocation (ADD) to the community. As a result of this research, information was obtained that the procedures for managing village funds in Sukapura Village are in accordance with applicable laws and regulations, namely Permendagri Number 20 of 2018, namely transparent, accountable, participative and carried out in an orderly manner and with budget discipline, who is responsible for managing village funds in Sukapura Village includes the village head, village secretary and village treasurer, while those involved are community leaders, LPM and BPD. This is in accordance with a series of financial processes that have been carried out well by village officials and in accordance with the principle of Accountability, accountability reports for the management of village funds are made in 2 periods over the course of the current year, the first period no later than the 2nd week of June while the second period no later than the 2nd week of December, village fund management in Sukapura Village has fulfilled the accountability aspect of village fund management starting from the planning stage, implementation stage, administration stage, management stage and accountability stage.