AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA (STUDI PADA DESA KEBON AGUNG LUMAJANG)

Abstract

The village government becomes a distribution channel for the welfare of the people so that the optimization of equitable state development can be achieved. The village government is given a mandate in the form of a village budget. Decentralized government gives an opportunity to the village government to use the authority for the welfare of the people in the village. The Village Fund budget used must be able to meet the target of drafting ADD. The results of this achievement can be illustrated from the ADD reporting. For this reason, the purpose of this study is to analyze the accountability of village fund allocation management in order to advance the welfare of the community in the village of Kebon Agung Lumajang. This research is qualitative with informants from the village government and village community leaders. The results of this study found that the application of ADD program planning in Kebon Agung village had gradually implemented the concept of participatory development, responsiveness, transparency. This was done in order to realize community empowerment. Although the application of accountability at this stage is still limited to physical accountability while administratively still imperfect. Technically, the accountability of ADD is already good, but in its implementation there are still constraints on the ability of human resources so that it requires more assistance.