Apakah Perencanaan, Pelaksanaan, dan Pelaporan Berpengaruh terhadap Akuntabilitas Dana Desa?

Nurwiyanta

Abstrak

This study aims to examine to what extent the implementation of Village Fund consisting of Planning, Implementation and Reporting based on regulation has been implemented by village officials in Temanggung Regency, Central Java. In addition, this study also examines whether Planning, Implementation, and Reporting affect the Accountability of Village Funds according to the perception of village officials. The respondents were 35 village officials in Temanggung Regency who directly related to the activities of the Village Fund. Descriptive statistical results show that respondents agree that Planning, Implementation, and Reporting have been in accordance with applicable rules. Results of logistic regression testing indicate that Implementation has a positive effect on Village Fund Accountability. While Planning and Reporting does not affect the perception of Accountability. These findings indicate that, according to the village apparatus, the Implementation stage of activities has a significant role in the accountability of village fund management. This finding also implies that the implementation of planned program activities is the most important element of accountability. This means that the officials will not pursue on receipt transaction collecting (reporting) activities without implementing the Village Fund activities. This research can provide a portrait of the implementation of Village Funds according to the perception of technical actors of Village Fund in Central Java. Keywords: village fund; accountability; accoutability of village fund management; perception study.