Transparansi Pengelolaan Dana Desa di Desa Momalia III, Kecamatan Posigadan, Kabupaten Bolaang Mongondow Selatan

Lisdawati Ngabito; Rustam Tohopi; Alfiah Agussalim; Yakob Noho Nani; Muchlis Akuba

doi:10.62383/kajian.v3i3.1258

Authors

Lisdawati Ngabito Univertatas Negeri Gorontalo
Rustam Tohopi Univertatas Negeri Gorontalo
Alfiah Agussalim Univertatas Negeri Gorontalo
Yakob Noho Nani Universitas Negeri Gorontalo
Muchlis Akuba Univertatas Negeri Gorontalo

DOI:

https://doi.org/10.62383/kajian.v3i3.1258

Keywords:

Citizen Voice, Fiscal Transparency, Fund Management, Social Accountability, Village Funds

Abstract

Transparency in village fund management is often assessed based on the availability of information and complaint channels, even though their mere existence does not necessarily strengthen accountability. This research examines how formal openness and informal complaints shape Village Fund accountability in Momalia III Village, Indonesia. This qualitative case study employs in-depth interviews with eight informants, comprising village government officials, the Village Consultative Body (BPD), and community members, complemented by observation and document analysis. The findings reveal that budget information is disseminated through deliberative meetings, village budget (APBDes) billboards, information boards, the village office, and digital media. However, residents' understanding focuses primarily on programs and physical outputs, while technical budget details remain poorly understood. Although formal complaint channels exist, residents prefer direct communication with village officials or the BPD. Consequently, accountability is shaped by the interplay between administrative openness, the capacity for understanding, the suitability of communication channels, and the government's response. The study demonstrates that transparency becomes substantive only when information is actionable and citizens' voices are translated into responses that are openly and consistently traceable.

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