AKUNTABILITAS PENGADAAN ASET DAN BARANG INVENTARIS DI DESA SUMBER JAYA KECAMATAN LALEMBUU KABUPATEN KONAWE SELATAN

Abstrak

Accountability is the obligation of a trustee to report and be able to present and account for all activities so that their accountability can be known to the trustee or the public. The Purpose of this research is to determine the accountability of the village govermant fot the procurement of assets and inventory items in Sumber Jaya Village. This research was conducted in Sumber Jaya Village, Lalembuu District, South Konawe Regency, which was carried out in October – November 2023. In this research, the method used was a qualitative research method with 10 research informants, namely the Head of Sumber Jaya Village, Secretary, Head of Finance, Head of General Affairs, Head of Planning, and 5 members of the Sumber Jaya Village BPD. Data collection techniques use interview techniques, observation and documentation studies. The results of this research show that accountability for procurement of assets and inventory items in Sumber Jaya Village can be seen from 3 dimensions, namely process accountability, program accountability and financial accountability. Process accountability has been realized because the procurement of assets and inventory items has gone through several procedures that are in accordance with South Konawe Regent Regulation Number 04 of 2017 concerning Procedures for Procurement of Goods/Services in Villages. Program accountability has not previously been realized, even though the asset and inventory procurement program has been in accordance with the required needs, the village government in making asset inventories has not been neat enough. Financial accountability has been realized because the village government has made a report on the procurement of assets and inventory items in accordance with existing regulations in Sumber Jaya Village and submitted it on time to the BPD.

Kata kunci

• Accountability
• Inventory
• village assets