PERAN PERANGKAT DESA DALAM PENINGKATAN AKUNTABILITAS PENGELOLAAN DANA DESA

(Studi Kasus Di Desa Sroyo Kecamatan Kanor Kabupaten Bojonegoro)

THE ROLE OF VILLAGE OFFICIALS IN IMPROVING THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT

(Case Study in Desa Sroyo Kecamatan Kanor Kabupaten Bojonegoro)

Abstrack : Banyaknya kasus korupsi dan kasus ketidakpahaman Kepala Desa dalam pengelolaan dana desa yang dilakukan, sehingga diperlukan Peran Perangkat Desa untuk membantu dalam mengelola dana desa. Pemerintahan desa yang akuntabel dan transparan dalam pengelolaan keuangan desa,berarti mampu menyajikan informasi penyelenggaraan pemerintahan secara terbuka, cepat, dan tepat kepada masyarakat. Berhasil tidaknya pemerintahan desa dalam menjalankan tugas-tugasnya tergantung dari akuntabilitas dan transparasi dalam mengelola keuangan desa tersebut. Perangkat desa dituntut dapat mengelola keuangan dan sumber daya manusia dan sumber daya alam secara baik (good governance), transparatif, demokratis, dan desentralistis. Penelitian ini bertujuan untuk mendiskripsikan peran perangkat desa dalam akuntabilitas pengelolaan dana desa di desa Sroyo Kecamatan Kanor Kabupaten Bojonegoro. Dalam melakukan penelitian ini, penulis menggunakan metode deskriptif dengan pendekatan kualitatif.

Pelran pelrangakat delsa Sroyo dalam pelningkatan akulntabilitas pelngellolaan dana delsa di Delsa Sroyo selsulai delngan pelrmelndragri No. 113 Tahuln 2014 telntang Azas – azas Pelngellolaan Dana Delsa yaitu Transparan, Akuntabilitas, Partisipatif, serta Tertib dan Disiplin Anggaran. pelrangakat delsa suldah belrpelran dalam akulntabilitas pelngellolaan dana delsa belrdasarkan dalam seltiap prosels yang di lakulkan pelrangkat delsa suldah selsulai tulgasnya pada bidang masing – masing. Dari mullai prosels pelrelncanaan, pellaksanaan, pelnataulsahaan, laporan dan pelrtanggulngjawaban suldah di laksanakan selsulai delngan azas – azas pelngellolaan dana delsa yaitul transparan, akulntabilitas, partisipatif dan telrtib dan disiplin anggaran. Walaul dalam belbelrapa tulgasnya masih di bantul olelh pelndamping delsa dan masih pelrlul bimbingan ataul pellatihan telntang pellaporan yang belnar dan selsulai atulran pelmelrintah. Peran perangkat desa sroyo suldah telrcapai selsulai delngan indikator yaitul pelrangkat delsa sroyo  suldah telrlibat dalam pelngellolaan dana delsa, suldah adanya pellaporan pelrtanggulngjaaban pelngellolaan dana delsa, suldah adanya pelngawasan dari tim pelngawas yaitul: masyrakat delsa,BPD,Camat dan BPK.

lTTDZDZCX

Keyword: Dana Desa, Akuntabilitas, Peran Perangkat Desa

Abstrack: There are many cases of corruption and cases of misunderstanding by the village head in managing village funds, so the role of village apparatus is needed to assist in managing village funds. An accountable and transparent village government in managing village finances means being able to present information on governance in an open, fast and accurate manner to the community. The success or failure of the village government in carrying out its duties depends on accountability and transparency in managing village finances. Village officials are required to be able to manage finances and human and natural resources in a good (good governance), transparent, democratic and decentralized manner. This study aims to describe the role of village officials in accountability for managing village funds in Sroyo Village, Kanor District, Bojonegoro Regency. In conducting this research, the authors used a descriptive method with a qualitative approach.

The role of Delsa Sroyo officials in increasing the accountability of Delsa fund management in Delsa Sroyo began with Pelrmelndragri No. 113 of 2014 concerning the principles of Delsa Fund Management, namely Transparency, Accountability, Participation, and Budget Order and Discipline. Delsa Suldah officials play a role in the accountability of Delsa fund management based on every process carried out by Delsa Suldah officials according to their duties in their respective fields. From the start of the planning process, implementation, management, reporting and accountability, it has been carried out in accordance with the principles of managing delsa funds, namely transparency, accountability, participatory and orderly and budgetary discipline. Even for some of his duties, he is still assisted by his assistants and still requires guidance or training regarding correct reporting and following government regulations. The role of Sroyo village officials has not been achieved with indicators, namely Sroyo village officials have been involved in the management of Delsa funds, there has been reporting on the implementation of the management of Delsa funds, and there has been supervision from the supervisory team, namely: the Delsa community, BPD, sub-district head and BPK.

Keywords: Village Funds, Accountability, Role of Village Officials