Peran Perangkat Desa Dalam Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pada Desa Tondegesan Kecamatan Kawangkoan)

Abstract

Village funds are funds sourced from the State Revenue and Expenditure Budget (APBN). Each village gets funds from the state which are transferred through the Regional Revenue and Expenditure Budget. Therefore, the role of village officials is needed in managing village funds to be accountable to the government. This study aims to determine whether the role of village officials in Tondegesan Village, Kawangkoan District has been running in accordance with the applicable regulations describing the role of village officials in the accountability of village fund management in Tondegesan Village, Kawangkoan District. The village apparatus should carry out the procedure for setting priorities for the use of village funds in accordance with applicable regulations. The research method used in this thesis is a qualitative research method by conducting interviews with several sources. The results of the research show that the role of the Tondegesan Village apparatus, Kawangkoang District has been running in accordance with applicable regulations.

Keywords: village apparatus, village funds, village fund management