Transparansi, Partisipasi dan Akuntabilitas Pengelolaan Dana Desa Tahun 2023 di Desa Gurung Turi Kabupaten Manggarai Timur

Authors

  • Yanuaria Astuti Embu Universitas Nusa Cendana
  • David B.W Pandie Universitas Nusa Cendana
  • Made N.D. Andayana Universitas Nusa Cendana
  • Mariayani O. Rene Universitas Nusa Cendana

DOI:

https://doi.org/10.55606/jebaku.v5i1.4988

Keywords:

Accountability, Participation, Transparency, Village Funds

Abstract

This research is entitled Transparency, Participation and Accountability of Village Fund Management in 2023 in Gurung Turi Village, East Manggarai Regency. The purpose of the research is to find out the management of Village Funds in 2023 in Gurung Turi Village. The method used is a qualitative method. This study examines the management of Village Funds and their management using 3 important aspects, namely; principles of transparency, participation and accountability. The results of the study show that the management of village funds seen in terms of transparency is constrained by the closure of information systems through information media such as billboards, websites and village bulletin boards. In addition, decision-making is considered to be still closed, where decision-making is only held by the village government. The active involvement and low supervision by the Gurung Turi Village Community in the management of village funds affects the low accountability delivery mechanism that is not transparent and effective to the community as well as obstacles that result in the village government carrying out its duties and functions not in accordance with existing regulations.

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References

Peraturan Perundang-undangan

Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pedoman Pengelolaan Keuangan Desa.

Peraturan Menteri Desa Nomor 19 Tahun 2019 tentang Prioritas Penggunaan Dana Desa.

Peraturan Menteri Keuangan Republik Indonesia Nomor 145 Tahun 2023 tentang Pengelolaan Dana Desa.

Peraturan Pemerintah Nomor 60 Tahun 2014 tentang Dana Desa.

Undang-Undang Nomor 6 Tahun 2014 tentang Desa.

Jurnal

Hendri, H. (2022). Implementation of the medium-term development plan (RPJM) in villages in Pelalawan Regency based on Law Number 6 of 2014 concerning villages. Jurnal Gagasan Hukum, 4(1), 1–13.

Indrawati, S. M. (2017). Buku Pintar Dana Desa (p. 107). Direktorat Jenderal Perimbangan Keuangan. https://djpk.kemenkeu.go.id/wp-content/uploads/2017/12/BUKU-PINTAR-DANA-DESA-

Rama, B., & Setiawan, F. (2021). Partisipasi masyarakat dalam pengelolaan dana desa pada Desa Citaman Jernih Kecamatan Perbaungan Kabupaten Serdang Bedagai. Jurnal Mediasosian: Jurnal Ilmu Sosial dan Administrasi Negara, 5(1), 14. https://doi.org/10.30737/mediasosian.v5i1.1662

Wuriasih, A. (2021). Akuntabilitas finansial, transparansi dan partisipasi masyarakat dalam pengelolaan dana desa: Studi di Kampung Margorukun Distrik Oransbari. JFRES Journal of Fiscal and Regional Economy Studies, 4(2), 8-14.

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Published

2025-04-30

How to Cite

Yanuaria Astuti Embu, David B.W Pandie, Made N.D. Andayana, & Mariayani O. Rene. (2025). Transparansi, Partisipasi dan Akuntabilitas Pengelolaan Dana Desa Tahun 2023 di Desa Gurung Turi Kabupaten Manggarai Timur. Jurnal Ekonomi Bisnis Dan Akuntansi, 5(1), 196–210. https://doi.org/10.55606/jebaku.v5i1.4988

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