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THE ANALYSIS OF ACCOUNTABILITY IN THE IMPLEMENTATION OF VILLAGE FUND (CASE STUDY: WONOGIRI VILLAGE KAJORAN DISTRICT AND KEJI VILLAGE MUNTILAN DISTRICT MAGELANG REGENCY IN 2015)

KEMAS DESTIA, Drs. Haryono M.Com., Ak., CA

2017 | Skripsi | S1 AKUNTANSI

Penelitian ini menekankan pada pelaksanaan Dana Desa tahun 2015 yang merupakan tahun pertama pelaksanaan UU No 6 2014 mengenai Desa dimana pemerintah pusat secara bertahap menggelontorkan dana Transfer ke Daerah sampai 10 persen untuk Dana Desa. Tujuan penelitian ini adalah untuk menilai tingkat akuntabilitas dan faktor yang menghambat pelaksanaan Dana Desa. Penelitian ini dilakukan karena pelaksanaan Dana Desa masih belum sesuai dengn peraturan yang berlaku. Penelitian ini dilaksanakan secara kualitatif di Desa Keji dan Wonogiri sebagi objek penelitiannya. Informan yang dipilih untuk wawancara adalah pegawai pemerintah di masing-masing desa yang dapat mewakili objek penelitian mengenai pelaksanaan Dana Desa. Penelitian ini dilakukan dengan wawancara secara mendalam dan pengamatan langsung pada objek penelitian. Dalam analisis tingkat akuntabilitas, peneliti memfokuskan proses pelaksanaan seperti perencanaan, distribusi, penggunaan dana, dan juga pelaporan yang diukur dengan tiga prinsip Good Governance yaitu partisipatif, transparan, dan akuntabel. Hasil penelitian ini menunjukkan bahwa Desa Keji telah melaksanakan Dana Desa dengan baik dan memenuhi prinsip Good Governance. Sedangkan Desa Wonogiri sudah melaksanakan perencanaan secara partisipatif dan transparan, tetapi dalam distribusi, penggunaan dana, dan pelaporan masih memerlukan perhatian, terutama pada sisi administratif. Faktor yang menghambat pelaksanaan Dana Desa antara lain peraturan yang masih baru, kurangnya kemampuan pegawai pemerintah desa, dan tidak lengkapnya perangkat desa.

This research emphasizes on the implementation of Village Fund in 2015 as the beginning year of Village Law UU No 6/2014 in which the central government gradually transferred up to 10 per cent of the intergovernmental grants. This research is done to value the level of accountability in the implementation of village fund and the factors that hinder its implementation. This research is conducted because the implementation of village fund had not been in accordance with the applicable regulation. This research was conducted qualitatively in Keji and Wonogiri Village, as the research objects. The informants for the interview are some of the village officials from each of the village who can represent the research object about the implementation of Village Fund in those villages. The research was performed by doing interview and direct observation in the implementation of Village Fund. In analyzing the level of accountability, the researcher points out the implementation process such as planning, distribution, utilization, and responsibility report which are measured by three principles in achieving Good Governance such as participative, transparency, and accountability. The results of this study indicate that Keji had been implementing Village Fund well that they have met Good Governance principle. Meanwhile in Wonogiri, the planning had been transparent and participative, but the distribution, the utilization, and also the responsibility report still need attention. The factors that hinder the implementation of village fund are the new regulation, the lack of capability of the officials, the incomplete officials in the village.

Kata Kunci : dana desa, akuntabilitas, good governance, village fund, accountability

  1. S1-2017-336044-bibliography.pdf  
  2. S1-2017-336044-tableofcontent.pdf  
  3. S1-2017-336044-title.pdf