PERTANGGUNGJAWABAN PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA DI DESA LUBUK SANAI III KECAMATAN XIV KOTO KABUPATEN MUKOMUKO

Abstract

Village Funds sourced from the State Revenue and Expenditure Budget are managed by Village Apparatus with the obligation to prepare a Village Fund Accountability Report in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. But it has not been implemented optimally. Problem formulation: 1) How is the accountability mechanism of village apparatus in managing village funds in Lubuk Sanai III Village, XIV Koto District, Mukomuko Regency? 2) What are the obstacles faced by village apparatus in managing village funds in Lubuk Sanai III Village, XIV Koto District, Mukomuko Regency? 3) What efforts are made by village apparatus in overcoming obstacles in managing village funds in Lubuk Sanai III Village, XIV Koto District, Mukomuko Regency? The type of research used is Sociological legal research, using primary and secondary data sources, Data collection techniques by means of document studies and interviews, Analysis with qualitative descriptive. Research results: 1) The accountability mechanism of village officials in managing village funds in Lubuk Sanai III Village is: making plans, carrying out activities, carrying out administration and reporting accountability, but there is still very little community involvement in village development. 2) Obstacles faced: a. Low community participation in the Village Development Planning Deliberation, b. The Activity Implementation Team does not understand its responsibilities and c. Signal problems. 3) Efforts made are a. Increasing community participation in village development planning, b. Increasing the capacity of village fund management and c. Increasing infrastructure (internet) for the village fund management process.