Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Desa Jungkat, Kecamatan Jongkat, Kabupaten Mempawah

Abstract

This study aims to analyze the application of the principles of transparency and accountability in the management of Village Funds in Jungkat Village, Jongkat Sub-district, Mempawah Regency. The research method used was a descriptive qualitative approach with data collection techniques through in-depth interviews with three main informants, namely the Village Head, Village Secretary, and Village Treasurer. Data analysis techniques were carried out manually based on the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawing. The results showed that aspects of transparency have been implemented through the provision of financial documents such as the APBDes and accountability reports that are submitted administratively and visually through billboards and village deliberation forums. However, the utilization of digital media as a means of disseminating information is not yet optimal. On the other hand, accountability is realized through the use of the Siskeudes application in financial reporting, the completion of supporting documents, community involvement in the implementation of development activities, and institutional and participatory supervision. In general, the management of the Village Fund in Jungkat Village has reflected the principles of good governance, although it is still necessary to strengthen the accessibility of information and develop a more structural mechanism for community involvement. 

Keywords

Transparency; Accountability; Village Funds