AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA (Studi Empiris Pada Desa Sikakak dan Desa Tanjung Medan Kecamatan Cerenti Kabupaten Kuantan Singingi)

Abstract

The Village Fund Allocation is a form of government accountability to increase development at the village level. This research is a qualitative research with a descriptive approach, this study aims to determine the accountability of planning, implementation, administration, reporting, accountability. And the transparency of the village government towards the financial management of Village Fund Allocation (ADD) according to Permendagri Number 113 of 2014 in Sikakak Village and Tanjung Medan Village Cerenti District Kuantan Singingi Regency. The results of this study are based on data and interviews from the village shows that in Sikakak Village, financial management has referred to Permendagri number 113 of 2014 so that it can be said to be accountable. however at the time the administration was not in accordance with Permendagri Number 113 of 2014 so that the village government could not be said to be transparent to the village community. Whereas in Tanjung Medan Village it can be said that it is accountable and transparent and is also supported by people who are actively involved in village development.