Article

Akuntabilitas Dan Transparansi Pengelolaan Alokasi Dana Desa Pada Desa Tawainalu Kecamatan Tirawuta Kabupaten Kolaka Timur

  • Intihanah Intihanah
  • Tuti Dharmawati
  • Achmad Sukanto Watukila

JURNAL AKUNTANSI DAN KEUANGAN, Vol. 4 No. 1 (2020)

Abstrak

The purpose of this study to determine the accountability and transparency of the management of village funds allocation in 2017 at Desa Tawainalu, of the Kecamatan Tirawuta, Kabupaten Kolaka Timur. This study used the qualitative and quantitative data. The sources of data in this study are primary data and secondary data. The data collection used documentation and interviews methods. This study used descriptive analysis method.The results of study indicate that the accountability of management of Desa Tawainalu fund allocation, for the planning, implementation, administration, reporting, and accountability stages was in accordance with Permendagri No. 113 in 2014. And for the transparency of the management of Desa Tawainalu fund allocation in accordance with Permendagri No. 113 in 2014 because in general the management activities of village fund allocations in Desa Tawainalu have been easily accessed by the community, one of which is by holding information boards at the village level.