PENGELOLAAN ALOKASI DANA DESA PADA DESA MABOLU KECAMATAN LOHIA KABUPATEN MUNA

Abstrak

Financial Management of Village Fund Allocation (ADD) is an inseparable part of Village Financial Management in APBDesa, therefore in Financial Management of Village Fund Allocation (ADD) must comply with the Village Fund Allocation Management Principles, where in planning and implementing Village Fund Allocation (ADD) activities ) must demonstrate accountable and transparent management. Meanwhile, accountability is seen in terms of physical results which show accountable and transparent implementation. Village Fund allocations are carried out with the aim of addressing both tangible and intangible initiatives related to Village development indicators, such as health, community income and education level. The aim of this research is to describe the Management of Village Fund Allocations in Mabolu Village, Lohia District, Muna Regency. This research uses qualitative research methods with a qualitative descriptive approach. In this research, the informants consisted of the Village Head, Village Secretary, Village Treasurer and BPD members. The data collection techniques used in this research are decision data and field data. The results of this research show that the Management of Village Fund Allocation (ADD) in Mabolu Village has not been fully effective, both in terms of planning and implementation. This can be seen from the village government not using the ADD funds in accordance with the objectives of the ADD expenditure itself, thus having an impact on the development of Mabolu Village. And community participation at the planning stage, such as during the musrembang, is still very lacking, as evidenced by the attendance list at the musrembang, most of which were members of the village apparatus itself and only a few members of the community participated. Meanwhile, at the accountability stage of Village Fund Allocation (ADD) management in Mabolu Village, the principle of transparency or openness has been implemented by the village government as ADD manager to the community

Kata kunci

• Financial Management
• Management
• Village Fund Allocation