IMPLEMENTATION AND ACCOUNTABILITY OF VILLAGE FUND ALLOCATION MANAGEMENT BASED ON REGULATION OF THE MINISTRY OF HOME AFFAIRS NUMBER 113 OF 2014
(Case Study in Jugo Village, Kesamben Sub-District, Blitar Regency)
Abstract
The aims of this research is provides an overview of the Implementation of Village Fund Allocation (ADD) in Jugo village, Kesamben sub-district, Blitar district. Describing the Accountability of Village Fund Allocation Management (ADD) in 2019 in Jugo village, Kesamben sub-district, Blitar Regency. This research uses qualitative research with a descriptive approach. Qualitative descriptive research is to describe the respondent's opinion based on the research question, then analyzed with the words behind the respondent's behavior, reduced, triangulated, concluded, and verified. The results showed that the implementation of the Village Fund Allocation policy in Jugo Village, Kesamben Sub-District, Blitar Regency has been running according to the RKP but it has not run optimally according to Permendagri No. 113 & 114 of 2014. Based on Permendagri No. 113 & 114 of 2014, in general the management of the Village Fund Allocation is accountable and transparent at the stages of planning, implementation, administration, reporting, accountability and supervision. Supported by the community who participates active in deliberations to supervise village development.
References
Arifiyanto, Dwi Febri, & Kurrohman, Taufik. 2014. “Akuntabilitas Pengelolaan Alokasi Dana Desa Di Kabupaten Jember”. Jurnal Riset dan Akuntansi Keuangan, 2 (3), 473-485.
Widiyanti, Arista. 2017. “Akuntabilitas dan Transparansi Pengelolaan Alokasi Dana Desa”, Pasuruan.
Hasman, Rasmah. 2019. Implementasi Kebijakan Alokasi Dana Desa Di Kecamatan Kinovaro Kabupaten Sigi. Jurnal Katalogis, No. 11: 107-117. 2015. Jakarta: E Publishing Company. 2009. Jakarta: Kencana.
Annivelorita. 2015. Implementasi Alokasi Dana Desa (ADD) Dalam Meningkatkan Pembangunan Desa. Jurnal Administrasi Negara, 3 (5): 1712-1726.
Rita Kurniasari, Endah Masrunik, Anam Miftakhul Huda, Diana Elvianita. 2017. “Efektivitas Realisasi Anggaran Bidang Pembinaan Kemasyarakatan Desa Jajar Kecamatan Talun Kabupaten Blitar Tahun 2017”.
Peraturan Menteri Dalam Negeri No. 37 Tahun 2007 Tentang Pengelolaan Keuangan Desa.
Peraturan Pemerintah RI No. 60 Tahun 2014 Tentang Dana Desa Yang bersumber Dari Anggaran Pendapatan dan Belanja Negara.
Undang-undang RI No. 6 Tahun Tentang Desa 2014.
Undang-Undang No. 32 Tahun 2004 Tentang Pemerintah Daerah.
Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Dana Desa.
Peraturan Menteri Dalam Negeri Nomor 114 Tahun 2014 tentang Pedoman PembangunanDana Desa.
Copyright (c) 2020 JOSAR (Journal of Students Academic Research)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish in this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
