AKUNTABILTIAS DAN TRANSPARANSI PENGELOLAAN DANA DESA BADAK MEKAR KECAMATAN MUARA BADAK KUTAI KARTANEGARA (STUDI KASUS DI DESA BADAK MEKAR KEC. MUARA BADAK, KAB. KUTAI KARTANEGARA)

Abstract

Badak Mekar Village is one of the villages that receives village funds from the central government, so its financial management must be monitored. This research aims to find out and analyze whether the accountability and transparency of Village Fund management is in accordance with Permendagri No. 113 of 2014 in terms of planning, implementation, administration, reporting and accountability.

The village funds, which are quite large in amount, require the village government to be able to manage these village funds in accordance with Minister of Home Affairs Regulation No. 113 of 2014 concerning village financial management, and to be able to account for the use of village funds in an accountable manner. The analytical tool in this research uses descriptive qualitative by referring to Permendagri No. 113 of 2014, and uses a percentage level according to the Dean J. Champion Formula.

The results of this research show that the accountability and transparency of government financial management in Badak Mekar Village is in accordance with Permendagri No. 113 of 2014 concerning village financial management. Village officials must further improve their knowledge regarding Village financial management starting from the planning, implementation, administration, reporting and accountability stages as well as cooperation and coordination in carrying out their duties and functions as Village officials