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Accountabilty Analysis Of Village Of Fund Allocations In Improving Village Development (Case Study Puundokulo Village,Poli-Polia District East Kolaka Regency)
Dr.Erwin Hadisantoso,Emilia Nurdin,Asmawati

University Halu Oleo


Abstract

This study aims to determine whether the Accountability of Village Fund Allocations in Efforts to Improve Village Development in Puundokulo Village, Poli-Polia District, East Kolaka Regency is in accordance with the Indonesian Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management and Regent^s Regulation No. 6 of 2017 concerning Procedures. Distribution and Determination of Village Fund Allocation Details in East Kolaka Regency. This study uses primary data in the form of interviews with village heads, village treasurers, village secretaries and the community. As for secondary data, namely data obtained from the Puundokulo village office in the form of reports/books/notes that are closely related to the problem being studied. The analytical method used in this research is descriptive qualitative analysts. The results of this study indicate that accountability for the management of village fund allocations in an effort to improve village development in Puundokulo Village, Poli-Polia District, East Kolaka Regency in 2020 in applying the principle of accountability has not been carried out optimally, especially at the planning, implementation, administration and reporting stages it is still not in accordance with the Minister of Home Affairs Regulation of the Republic of Indonesia. No. 20 of 2018 and Regent Regulation No. 6 of 2017.

Keywords: Village Development, Village Fund Allocation, Accountability

Topic: Accounting and Finance

Plain Format | Corresponding Author (Dr. Erwin Hadisantoso)

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