Ilham, Dede (2023) Akuntabilitas Pemerintah Desa Dalam Pengelolaan Dana Desa (di Desa Kota Baru Seberida, Kecamatan Keritang, Kabupaten Indragiri Hilir, Provinsi Riau). Masters thesis, Universitas Islam Riau.

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Abstract

Accountability could defined as a form of obligation to take responsibility for the succes or failure of implementing the organization's mission in achieving predetermined goals and objectives, through a medium of accountability that is carried out periodically. This study aimed to determine the accountabilty of village financial management and how the government handle the village financial management in Kota Baru Seberida Village, Keritang, Indragiri Hilir, Riau. This research is based on Mardiasmo's view which there are two kinds of Accountability, called Vertical Accountability and Horizontal Accountability. This type of research was an escriptive, that produces an analytical description of the words and the observed of the object. In this study, the determination of informants was determined intentionally. The data collected consists of 3 techniques, including observation, interviews and documentation. The result of this research showed that vertical accountability of village financial management in Kota Baru Seberida has not done well, due to the unavailability accountabilty did not reported to higher level of government. Also the lack of community participation in preparing reports on program activities that will proposed to higher level of government. Horizontal accountability of Kota Baru Seberida financial management can concluded, starting from the delay in the announcement of village financial management, the lack of openness in important meetings where the community participates in giving their opinions, the lack of the system for providing information to the public that is easily accessible, there are no sanctions for errors in implementation, can concluded that accountability of village financial management in Kota Baru Seberida has not been fully achieved because there are several constraint factors could be happen.

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