AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI DESA TEMBOKREJO KECAMATAN GUMUKMAS KABUPATEN JEMBER TAHUN 2022

Abstract

This research will focus on the management of VillageFund Allocations (ADD) at the reporting stage, which is themost important part of managing Village Fund Allocations. Thisresearch was carried out because in the process of managingVillage Fund Allocations in Kuncirejo Village there wereproblems at the reporting stage because the report made by theBawah Village Government had a discrepancy with the valuesof the dimensions of financial accountability. Even though thevillage government has managed the allocation of village fundson a basis online namely by using the Village Financial System(SISKEUDES) application, physical reports need to be made byvillage government officials because the village governmentmust be ready to account for all activities carried out usingvillage finances, especially the allocation of village funds.Financial accountability is important to carry out because itcontains the responsibility of the village government in usingvillage fund allocations as an illustration of the villagegovernment's performance in managing public finances whichwill later be accountable to the regional government, so that thecommunity can also know the actual results of the villagegovernment's performance. This research was conducted inMejadrejo Village, Gumukmas District, Jember Regency. Datacollection was carried out by direct observation in the field andby interviews with the Village Head, Head of Finance, Head ofVillage Welfare Section, SISKEUDES Application Operator,and BPD. This research shows that the reports made by villagegovernment officials are in accordance with applicableprocedures, but there is still a lot of disinformation beingconveyed because any changes that occur during themanagement of village fund allocations are not conveyed indetail through information banners and other village socialmedia.