ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (ADD) BERDASARKAN PERMENDAGRI NO. 20 TAHUN 2018 di DESA KALI KECAMATAN PINELENG

Abstract

The Village Fund Allocation comes from the Regional Revenue and Expenditure Budget (APBD) which is allocated by the district/city government for villages. The use of the Village Fund Allocation received by the village government is 30% for operational financing, while 70% is for BPD operational financing, village government allowances, official travel costs, community empowerment in the development of village facilities and infrastructure, empowerment in the fields of education, health, and overcoming poverty problems. and financial assistance to village community institutions, BUMDes, village business groups, as well as financial assistance to institutions in the village such as LPMD, RT, RW, PKK, Karang Taruna, Linmas. This study aims to determine whether the accountability of the management of Village Fund Allocation in Kali Village starting from the planning stage, implementation stage, administration stage, reporting stage, and accountability is in accordance with Permendagri No. 20 of 2018. The research method used is descriptive analysis. The data obtained from the results were analyzed based on the events that occurred. Based on the results of the research on the management of Village Fund Allocation (ADD) in Kali Village, the planning stage, implementation stage, reporting stage, and accountability stage are in accordance with Permendagri No. 20 of 2018. However, at the administrative stage it is not fully in accordance with Permendagri No. 20 of 2018.