AKUNTABILITAS PENGELOLAAN DANA DESA SUMBERWANGI, KECAMATAN KANOR, KABUPATEN BOJONEGORO
ACCOUNTABILITY OF FUND MANAGEMENT IN SUMBERWANGI VILLAGE, KANOR DISTRICT, BOJONEGORO DISTRICT
ABSTRAK
Akuntabilitas Pengelolaan Dana Desa Sumberwangi,
Kecamatan Kanor, Kabupaten Bojonegoro.
Penelitian ini bertujuan untuk menganalisis akuntabilitas dalam pengelolaan dana desa di Desa Sumberwangi, Kecamatan Kanor, Kabupaten Bojonegoro. Dana desa merupakan sumber daya penting yang harus dikelola dengan transparansi dan akuntabilitas untuk mencapai pembangunan yang berkelanjutan di tingkat desa.
Metode penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui wawancara mendalam dengan pihak terkait seperti kepala desa, perangkat desa, dan warga masyarakat yang terlibat dalam pengelolaan dana desa. Selain itu, data juga dikumpulkan melalui observasi langsung dan analisis dokumen terkait pengelolaan dana desa.
Hasil penelitian menunjukkan bahwa ada sejumlah tantangan dalam akuntabilitas pengelolaan dana desa di Desa Sumberwangi. Beberapa masalah yang diidentifikasi termasuk rendahnya pemahaman dan kesadaran akan pentingnya transparansi dalam pengelolaan dana desa, kurangnya partisipasi aktif dari warga dalam pengambilan keputusan terkait pengelolaan dana desa, dan kurangnya pengawasan yang efektif dari pihak terkait. Selain itu, ditemukan juga beberapa faktor pendukung akuntabilitas dalam pengelolaan dana desa, seperti adanya sistem pelaporan keuangan yang tertata dengan baik, keterlibatan aktif dari Badan Permusyawaratan Desa (BPD) dalam pengawasan, dan peran serta dari lembaga masyarakat dalam mengawal pengelolaan dana desa.
Berdasarkan temuan-temuan tersebut, penelitian ini menyimpulkan bahwa akuntabilitas pengelolaan dana desa di Desa Sumberwangi perlu ditingkatkan melalui peningkatan kesadaran dan partisipasi aktif masyarakat dalam proses pengambilan keputusan terkait dana desa. Selain itu, diperlukan pengawasan yang lebih efektif dari pihak terkait untuk memastikan transparansi dan pertanggungjawaban dalam pengelolaan dana desa.
Kata kunci : Akuntabilitas, Pengelolaan ,Dana Desa
ABSTRACT
Accountability of Sumberwangi Village Fund Management,
Kanor District, Bojonegoro Regency.
Abstract
This research aims to analyze accountability in managing village funds in Sumberwangi Village, Kanor District, Bojonegoro Regency. Village funds are an important resource that must be managed with transparency and accountability to achieve sustainable development at the village level. The research method used is a qualitative method with a case study approach.
Data was collected through in-depth interviews with related parties such as village heads, village officials and community members involved in managing village funds. Apart from that, data was also collected through direct observation and analysis of documents related to village fund management.
The research results show that there are a number of challenges in the accountability of village fund management in Sumberwangi Village. Some of the problems identified include low understanding and awareness of the importance of transparency in managing village funds, lack of active participation from residents in decision making regarding village fund management, and lack of effective supervision from related parties. Apart from that, several supporting factors for accountability in the management of village funds were also found, such as the existence of a well-organized financial reporting system, active involvement of the Village Consultative Body (BPD) in supervision, and the participation of community institutions in overseeing the management of village funds.
Based on these findings, this research concludes that accountability in village fund management in Sumberwangi Village needs to be improved through increasing awareness and active community participation in the decision-making process regarding village funds. In addition, more effective supervision is needed from related parties to ensure transparency and accountability in the management of village funds.
Keywords: Accountability, Management, Village Funds