Akuntabilitas Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa (ADD) Di Desa Suka Maju Kecamatan Rambah Kabupaten Rokan Hulu

Rahman, Abdul (2022) Akuntabilitas Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa (ADD) Di Desa Suka Maju Kecamatan Rambah Kabupaten Rokan Hulu. Masters thesis, Universitas Islam Riau.

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Abstract

Based on the report on the inspection results of the Rokan Hulu Regency Inspectorate on the management of ADD, above, the authors found several phenomena which became the basis for conducting research, namely the not optimal ability of the village government to manage village fund allocations in Suka Maju Village, Rambah District, Rokan Hulu Regency. Village officials who manage finances do not have an educational background in economics or accounting, so there are still many problems regarding the management of ADD, including frequent negligence by the village government in terms of paying taxes, there are still frequent cash balances that have not been deposited into the village treasury as of 31 December. The aim of the study was to identify and analyze Village Government Accountability in Managing Village Fund Allocations (ADD) in Suka Maju Village, Rambah District, Rokan Hulu Regency with indicators of legal accountability and honesty, process accountability, program accountability and policy accountability. This study uses a qualitative approach. Informants in this study amounted to 5 people with the Head of Suka Maju Village as the key informant. Data collection techniques using interviews, observation and documentation, as well as data analysis using the Miles and Huberman techniques. Whereas Village Government Accountability in Managing Village Fund Allocation (ADD) in Suka Maju Village, Rambah District, Rokan Hulu Regency has not been implemented optimally and needs to be further improved based on indicators of legal accountability and honesty, process accountability, program accountability, and policy accountability. This is due to the not yet optimal ability of the village government to manage village fund allocations. Village officials who manage finances do not have an economics or accounting educational background, so there are still many problems regarding the management of ADD. Lack of supervision of the activity implementation team (TPK) for third parties, so that there are frequent findings of overpayments for materials and so on. It is hoped that the Village Government apparatus, especially the Head of Suka Maju Village, Rambah District, will improve the process of submitting accountability reports regarding the management of Village Fund Allocations (ADD) and the values of accountability to village communities, so that the community can see how ADD management will be better and more transparent.

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