ANALISIS AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS: DESA AIR MOLEK DAN DESA BATUSAWAR DI KABUPATEN INDRAGIRI HULU TAHUN ANGGARAN 2019)

Abstract

This study aims to analyze (1) How the accountability of village financial management in Desa Air Molek And Desa Batusawar In Kabupaten Indragiri Hulu Budgeting Period 2019, starting from planning, implementation, administration, reporting, and financial accountability. (2) How to foster and supervise the management of village finances in Desa Air Molek And Desa Batusawar In Kabupaten Indragiri Hulu Budgeting Period 2019. The method used in this research is descriptive method with comparative qualitative analysis to six research variables, namely Planning, Implementation, Administration, Reporting, Accountability and Development and Supervision of Village Financial Management. This study compiles the implementation of village financial management conducted in Desa Air Molek and Desa Batusawar In Kabupaten Indragiri Hulu Budgeting Period 2019 and compares with Law No. 6 of 2014 and its supporting regulations such as Permendagri Number 20 of 2018. The result of the research shows that based on Law Number 6 Year 2014, the implementation of financial management of Desa Air Molek and Desa Batusawar In Kabupaten Indragiri Hulu is accountable, but technically there are still some obstacles such as delay in fund disbursement causing delays in reporting, and utilization of Village Finance System (SISKEUDES ) that has not been effective in Desa Air Molek and Desa Batusawar caused by the lack of village officials' ability to use the application, has not yet published its financial accountability in Desa Air Molek And Desa Batusawar. Therefore, more intensive coaching for Desa Air Molek and Desa Batusawar is needed in the utilization of existing SISKEUDES.

Keywords : Accountability, Law Number 6 Year 2014, Permendagri Number 20 Year 2018, Village Financial Management