IMPLEMENTASI PRINSIP-PRINSIP GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN DESA BANU-BANUA JAYA

Abstrak

This study aims to examine the implementation of good governance principles in the financial management of Banu-Banua Jaya village, Kulisusu District, North Buton Regency. The data used in this study are qualitative, sourced from primary and secondary data. This study uses a purposive sampling data collection technique, which is a method of selecting research subjects based on special characteristics determined by the researcher, with data analysis based on the Miles and Huberman method. The results of the study show that the application of good governance principles in financial management in Banu-Banua Jaya Village is still not optimal. It includes several principles, namely accountability, transparency, equality, and effectiveness and efficiency. In terms of accountability, the village government has not been fully maximized because the results achieved from the use of village funds have not been optimal. In addition, the development carried out has not shown significant changes. In terms of transparency, information about the use of the village budget is not conveyed in detail, either through available billboards or other platforms such as websites, so that the public does not have a clear understanding of the allocation and use of village finances. The principle of equality has also not been properly implemented, because the community still feels that there is discrimination, especially in the distribution of aid that is often given to close relatives of village officials. The principle of effectiveness and efficiency has not been maximized, due to immature planning for the use of the budget, low capacity of human resources in village financial management, and lack of adequate supervision.

Kata kunci

• Good Governance
• Human Resources
• Village Finance