ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA DI DESA KARANG WARU KECAMATAN RUPIT KABUPATEN MUSI RAWAS UTARA

Abstract

This study focuses on the of accountability and transparency in the management of Village Fund Allocation in Karang Waru Village, Rupit District, North Musi Rawas Regency. This research includes qualitative research the operational variables are accountability for managing Village Fund Allocation and transparency of Village fund allocations. The data used are primary and secondary. The data analysis technique uses descriptive analysis. Based on the result, the accountability in managing Village Fund Allocation in Karang Waru Village, village government at the stage of planning and responsibility has been accountable while at the stage of administration and reporting has not been accountable bacause they are not appropriate with PERMENDAGRI regulation number 113 of 2014 as the consequence the lateness in arrangement of report and administration occur each semester. At the stage of transparaency, the village government has not been fully transparance to PERMENDAGRI regulation number 113 of 2014.

Kewords : Accountability, Transparency, village Fund Allocation.