AKUNTABILITAS PENGELOLAAN DANA DESA DI DESA STUD PADA DESA BHERAMARI KECAMATAN NANGAPANDA KABUPATEN ENDE

Abstract

This study aims to evaluate the implementation of accountability principles in the management of Village Funds (Dana Desa/DD) by examining several stages: planning, implementation, administration, reporting, and accountability. The research method used is descriptive qualitative, by describing the management of DD in Bheramari Village and drawing conclusions based on Minister of Home Affairs Regulation Number 20 of 2018. The data analysis process begins with checking the completeness and quality of data, data clustering, and comprehensive analysis. The results of the study show that the management of DD in Bheramari Village has generally fulfilled the principles of accountability as regulated in Minister of Home Affairs Regulation Number 20 of 2018. In the planning and implementation stages, Bheramari Village has applied the principles of participation, transparency, and accountability in accordance with Ende Regent Regulation Number 35 of 2020. Meanwhile, in the administration and reporting stages, the village government has also implemented accountability principles in line with applicable regulations. However, many government programs funded by the Village Fund have not been optimized because the amount of funds received by each group remains low.

 Keywords: Accountability, Management, Village Fund