ANALISIS PERTANGGUNGJAWABAN ALOKASI DANA DESA DENGAN PENDEKATAN GOOD GOVERNANCE

Abstract

ABSTRAK
The village is the smallest system of government in governance in Indonesia, the village
has been given the authority and responsibility to regulate and manage its own government
affairs, the village fund is given annually by the government which aims to empower the
community so that accountability is needed to avoid fraud, the principle of transparency,
accountability and Value For Money in Good Governance are very suitable to support the
accountability of these funds. The purpose of this study was to find out how the
accountability of the allocation of village funds in Suka Maju, Tanjung Pura District, with
Good Governance Approach. The method used in this research is descriptive qualitative.
Data collection was carried out by interviewing and distributing questionnaires to all staff
and related sections in Suka Maju Village. The results of this study indicate that there is a
discrepancy in Permendagri No. 37 of 2007 regarding village financial management
guidelines, namely 30% for apparatus and village government operational expenditures,
70% for community empowerment costs, while the implementation of good governance
with the principles of transparency, accountability and value for money has been carried
out. well in Suka Maju Village, Tanjung Pura District.
Keywords: Good Governance, Village Fund Allocation