Analisis Akuntabilitas Pengelolaan Keuangan Dana Desa

(Studi Kasus Pada Desa Baha, Kecamatan Mengwi, Kabupaten Badung)

Abstract

The aim of this research was to evaluate the level of accountability in managing village funds
in Baha Village, Mengwi District, Badung District during the year 2019. The data analysis
technique of qualitative data analysis used by researchers began with the study of all
available data from various sources. interviewing, documentation, data reduction, unit
compilation, classification, and finally data interpretation. The investigation found that the
financial management of the Village Fund conducted by the Baha Village Government
complies with the Minister of Home Affairs Regulation No. 20 of 2018 on Village Financial
Management. In addition, the Village Fund's financial management process involves the
community from the planning stage through oversight. Regarding the report of the village
fund by the Baha village government, it is good that it is timely. Reporting is done through
meetings with the village advisory bodies Camat, Banjar Dinas, Kelian Banjar, and
community leaders, and through poster-style information boards outside village government
offices. The implementation of accountability for the Village Fund by the Baha Village
Government is administratively sound and technically and managerially sound through the
use of the village financial system. The Village Advisory Board does its job well in overseeing
the financial management of the village.