ESKALASI KINERJA AKUNTABILITAS PEMERINTAH DESA SEBAGAI RELEVANSI PELAPORAN ALOKASI DANA DESA

Abstrak

The problem of concern in this study is the accountability of village government performance in reporting the relevant village fund allocations. Through the understanding of the village government that is not maximal in reporting, it will have a significant impact on performance escalation and accountability for reporting. The research method is descriptive qualitative using informants who are related. Data collection techniques used in this study include interviews, data collection, data reduction, data presentation, and drawing conclusions. Documentation in the form of Village Fund Allocation data reports such as RPJM, RKP Government Village, ADD Realization Report. The results of this study the escalation in the performance of village government accountability as the relevance of reporting village fund allocations has shown good progress, this can be seen from the fact that the village fund program planning strategy has implemented the principle of accountability in its reporting process, ideal transparency and participation where planning is carried out through forums. When viewed from the information needs of the community, it is easy to access information through information boards, although the use of these information boards is not optimal because not all activities have information boards. There are findings escalation of accountability in reporting and village funds carried out in accordance with a mechanism based on the provisions even though there are still negligence of village officials and the activity management team caused by the low competence of village officials who are authorized in preparing relevant reports, even though the reporting and accountability systems have been simplified with village financial system.