PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Desa Sungai Sorik Kecamatan Kuantan Hilir Seberang)

Abstract

This study aims to detemine the role of village officials in Sungai Sorik Village, Kuantan Hilir Seberang district in Village fund management accountability. Data collection techhinuques used in this study are using questionnqires, intervief, observation and library researc, development unit. The sample in this study amountedto 20 people who are village apparatuses in Sungai Sorik Village government head, head of hamlet head of RT, Village consultative boddy (BPD), and community empowerment institute(LPM). This research uses quantitavite descriptive analysis method. The result of research conducted indicate that the role of village officials in accountability of village fund management in Sungai Sorik village can be said to have played a role in village fund managemennt accountability by carrying out its tasks starting from the planning, implementation, administration, reporting and accountabilityprocesses . accountability for village fund management stars from the planning stage, village officials hold a discussion to discus the villag medium term devedment plan. In implementing village funds the submission of village fund funding is accompanied by a RAB and the village treasurer makes payments in accordance with the RAB that has been approved by the village secretary. In the administration of cash receipts and disbursements carried out using bookkeping entered into general cash books, tax auxiliary books and bank books. Reporting on village funds regarding funds used from stages I, II, And III. And in the accountability of village budget revenue and expendity.