CD Skripsi
Akuntabilitas Dan Transparansi Laporan Penggunaan Dana Desa Kepada Masyarakat Di Desa Kasikan Kecamatan Tapung Hulu Kabupaten Kampar Provinsi Riau
ABSTRACT
Accountability and openness are forms that are pursued in creating good
governance. The accountability that must be carried out by the government is an
embodiment of efforts to provide information related to every action or activity of
government administration that has village finances. In this case, it cannot be
separated from both the central government to the smallest level, namely the
village government which is the focus of this research. As for the form of village
government accountability in the form of an obligation to provide transparency in
the form of budget realization, realization of activities, remaining budget and
address of complaints to the village community as stated in article 72 of the
minister of home affairs regulation number 20 of 2018 concerning village
financial management. However, in this case, the village government of Kasikan,
Tapung Hulu Subdrict, Kampar District, Riau Province, has not implemented it
optimally. The study aims to further examine the accountability and transparency
of reports on the use of village finences by the community village government. The
author took the location of this study because he saw the village government in
carrying out its obligation in providing village financial reports related to the
accountability and transparency of the village government to the community had
not been implemented properly. The author also wants to know the extend to
which accountability and transparency heve been implemented.
This type of research is a sociological juridical which emphasizes a
research approach to the legal aspects related to the subject matter to be
discussed, related to the facts or facts in the research location. This research was
conducted in Kasikan Village, Tapung Hulu District, Kampar District, Riau
Province. By conducting research in the Kasikan village government, the Kasikan
Village Consultative Body, Customary Figures, PKK, and Kasikan Village
Communities. Sources of data used are primary data and secondary data, data
collection techniques in this study were carried out by observation,
questionnaires, interviews and literature review.
In the result, there are three main points that can be concluded. First, the
accountability and tranaprency of reports on the use of village finances to the
community carried out by the kasikan village government have not been
implemented properly according to the mechanism in accordance with applicable
regulations. Second, the inhibiting factor in implementing the fulfillment of
community rigths related to village finances by the village government is due to
the wide area of the kasikan village, inadequate human resources, weak
community participation, and inadequate facilities and infrastructure in village
administration. And third, efforts to fulfill village financial reporting obligations
to the community by the village government are only carried out in the form of
banners and billboards in front of the kasikan village office. However, the village
government will strive to increase community participation and further increase
the suvervision of the village consultative body.
Keyword: Accountability – Financial Transparency - village
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