AKUNTABILITAS PENGGUNAAN DANA DESA KABUPATEN KEPULAUAN TALAUD DI DESA KARATUNG KECAMATAN NANUSA

Abstract

The purpose of this study was to determine the accountability for the use of Village Funds in the
South Karatung Village, Manusa District, Talaud Islands Regency. This research uses a descriptive qualitative
approach. Accountability for the use of Village Funds can be seen from three dimensions of
public accountability, namely financial accountability, benefit/effectiveness accountability, and
procedural accountability. The research informants were the village head, village secretary, village
treasurer, BPD chair, LPMD chair, and several figures and residents of South Karatung Village. Data
collection uses interview guidelines, while the analysis technique used is an interactive model analysis
from Miles and Hubernann. The results of the study show: (1) Financial Accountability is good enough,
that is the received Village Funds are announced or informed transparently to the general public; its use
planning involves the BPD and LPM, as well as elements of community representatives, and the results of
the implementation are accounted for in a transparent manner by the authorities and informed to the
wider community. (2) Accountability Benefits / Effectiveness is quite good, namely: the program is
planned/determined according to the needs of the village community; the benefits can be felt by the
community in terms of improving public services and in improving the standard of living and welfare of
the community. (3) Procedural accountability is good enough, i.e. program planning is determined
through village deliberations involving all relevant elements in the community; program/activity
implementation procedures in accordance with the implementation instructions and technical
management guidelines; and reporting and accountability mechanisms are carried out properly in
accordance with village financial management guidelines.

Keywords: Accountability, Village Funds.