Akuntabilitas Pengelolaan Alokasi Dana Desa di Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember Tahun 2022

Abstract

This research will focus on the management of Village Fund Allocations (ADD) at the reporting stage, which is the most important part of managing Village Fund Allocations. This research was carried out because in the process of managing Village Fund Allocations in Kuncirejo Village there were problems at the reporting stage because the report made by the Bawah Village Government had a discrepancy with the values ​​of the dimensions of financial accountability. Even though the village government has managed the allocation of village funds on a basis online namely by using the Village Financial System (SISKEUDES) application, physical reports need to be made by village government officials because the village government must be ready to account for all activities carried out using village finances, especially the allocation of village funds. Financial accountability is important to carry out because it contains the responsibility of the village government in using village fund allocations as an illustration of the village government's performance in managing public finances which will later be accountable to the regional government, so that the community can also know the actual results of the village government's performance. This research was conducted in Mejadrejo Village, Gumukmas District, Jember Regency. Data collection was carried out by direct observation in the field and by interviews with the Village Head, Head of Finance, Head of Village Welfare Section, SISKEUDES Application Operator, and BPD. This research shows that the reports made by village government officials are in accordance with applicable procedures, but there is still a lot of disinformation being conveyed because any changes that occur during the management of village fund allocations are not conveyed in detail through information banners and other village social media.