Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Desa Lattimu Kecamatan Bola Kabupaten Wajo
DOI:
https://doi.org/10.62383/kajian.v2i1.94Keywords:
Accountability, Village Fund, TransparencyAbstract
Accountability in managing Village Fund Allocation (ADD) is crucial to ensure effective, efficient, and compliant use of the funds. This study investigates how accountability in ADD management is implemented in Lattimu Village, Bola Subdistrict, Wajo Regency, through planning, implementation, and reporting stages while identifying supporting and inhibiting factors. Using a descriptive qualitative approach with a case study method, data were gathered through interviews, observations, and documentation. The findings reveal that ADD accountability in Lattimu Village aligns with applicable regulations, covering planning, implementation, and reporting processes. Active community participation during village meetings emerged as a significant supporting factor. However, challenges such as limited technological proficiency among village officials and the community's low educational levels hinder effective management. The study recommends increasing human resource capacity through technical training and fostering greater community involvement in decision-making forums. Strengthening these aspects is expected to enhance the transparency, effectiveness, and efficiency of ADD management, ensuring better outcomes for the village development initiatives.
Downloads
References
Andriawan, J. (2020). Analisis akuntabilitas dan transparansi pengelolaan alokasi dana desa (ADD). Skripsi, 12.
Bolang, J. (2014, Desember). Penerapan prinsip akuntabilitas dan transparansi dalam penyelenggaraan pemerintahan yang baik. Lex et Societatis, 2(9), 38.
Mardiasmo. (2002). Otonomi daerah dan manajemen keuangan daerah. Andi.
Moleong, L. J. (2007). Metodologi penelitian kualitatif. Remaja Rosda Karya.
Novi S., & Budiarso. (2017). Analisis penerapan alokasi dana desa (ADD) dalam upaya meningkatkan pembangunan desa. Jurnal Ilmiah Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Malang, 1. https://ejournal.unsrat.ac.id/index.php/gc/article/viewFile/17140/16687
Nurnaningsih, & Muhtar Lutfi. (2015). Analisis pengelolaan alokasi dana desa (ADD) di desa Wuasa kecamatan Lore Utara. Journal of Indonesia Development and Economics Analysis.
Okta Rosalinda. (2014). Pengelolaan alokasi dana desa (ADD) dalam menunjang pembangunan pedesaan. Jurnal Ilmiah Fakultas Ekonomi Dan Bisnis Universitas Brawijaya Malang.
Rahum Abu. (2015). Pengelolaan alokasi dana desa (ADD) dalam pembangunan fisik desa Krayan Makmur Kecamatan Long Ikis Kabupaten Paser. Jurnal Ilmu Pemerintahan, 3(4), 1623-1636.
Republik Indonesia. (2007). Permendagri No. 37 Tahun 2007 tentang pedoman pengelolaan keuangan desa.
Republik Indonesia. (2014). Peraturan Menteri Dalam Negeri No. 113 tentang pengelolaan keuangan desa. Jakarta.
Republik Indonesia. (2014). Undang-Undang No. 6 Tahun 2014 tentang Desa. Jakarta.
