Transparansi dan Akuntabilitas Pengelolaan Bantuan Langsung Tunai- Dana Desa dalam Mewujudkan Good Village Governance di Desa Lau Bakeri Kecamatan Kutalimbaru

Abstract

Good village governance must be based on the principle of good governance. Village financial management must be realized through the implementation of good village governance that ensures transparency and accountability. This principle is important in the management of Village Fund Direct Cash Assistance (BLT-DD) so that it is right on target. This study uses the concept of good village governance with transparency parameters according to Christopher Hood, which include information openness, information accessibility, and clarity of financial reports. Accountability parameters refer to the concept of Richard Mulgan (2000), which emphasizes the obligation to provide accountability as a form of public trust in village government. This study uses a qualitative descriptive method with a case study approach. Data collection was carried out through in-depth interviews, observations, and documentation studies of village officials and BLT-DD recipients and non-recipients. The analysis was carried out to identify the extent to which the principles of transparency and accountability were applied in the management of BLT-DD and the obstacles faced in its implementation. The results of the study showed that the implementation of the BLT-DD program was not transparent. Information openness is still low because the list of BLT-DD recipients is not published openly. Accessibility of information is also limited, because the community has difficulty obtaining information that is only conveyed through the hamlet head. The clarity of the financial report is problematic due to the details of budget usage not being clearly stated. Accountability in the management of BLT-DD is also not optimal. The audit showed a discrepancy between the amount of budget received by the community and that published by the village government. Increasing the transparency of information through the publication of BLT-DD recipient data is needed so that the community can access information widely. Budget accountability must also be in accordance with applicable provisions and regulations in order to increase public trust in the village government.