PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA PADA DESA PULAU KUMPAI KECAMATAN PANGEAN KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the role of village officials in Pulau Kumpai Village, Pangean District, Kuantan Singingi Regency in the accountability of village fund management.  The method used is descriptive qualitative method.  The data collection techniques used in this study were observation, interviews and documentation, then adjusted to the indicators of Permendagri Number 113 of 2014 concerning village financial management.

The results of the research conducted indicate that the role of village officials in the accountability of village fund management in Pulau Kumpai Village.  Village fund management accountability starts from the planning, implementation, administration, reporting and accountability processes.  Where in the planning process the village apparatus has not fully played a role and is not in accordance with Permendagri Number 113 of 2014 and in this case it is said to be unaccountable.  In the process of implementing the village fund, the application for village fund funding is accompanied by the RAB and the Village Treasurer makes payments according to the RAB which has been verified by the Village Secretary and ratified by the Village Head.  In the administration of cash receipts and disbursements carried out by the Village Treasurer, it is carried out using books entered into the general treasury book, tax sub-book and bank book.  The village fund report has been submitted by the Village Head in the form of a report on the realization of the APBDesa implementation to the Regent in the form of the first semester and the end of the year semester report.  As well as in the accountability of village officials to account for the Village Budget and Expenditure Realization Report.