IMPLEMENTASI ANGGARAN DAN REALISASI DANA DESA (STUDI TENTANG KOMPETENSI DAN KINERJA PERANGKAT DESA DALAM MEWUJUDKAN AKUNTABILITAS ) PADA DESA IV SUKU MENANTI KECAMATAN SINDANG DATARAN KABUPATEN REJANG LEBONG TAHUN ANGGARAN 2023
Keywords:
Alokasi Dana Desa,, akuntabilitas, kompetensi,, kinerja, pengelolaan , keuangan, desaAbstract
Government accounting is an important instrument in realizing transparency and accountability in public financial management, including at the village level. Villages as the smallest government units have a strategic role in community development, which is supported by government policies through Village Fund Allocation (ADD). This study aims to evaluate the implementation and realization of village fund management in Village IV Suku Menanti, Sindang Dataran District, Rejang Lebong Regency, with a focus on the competence and performance of village officials in realizing accountability. Using qualitative descriptive methods, data were collected through observation, interviews, and documentation. The results of the study indicate that village fund management in Village IV Suku Menanti has been running well, as evidenced by the preparation of routine financial reports and active community participation in the budget process. However, challenges still exist in terms of the competence of village officials, especially in understanding regulations and preparing budget documents. Accountability in ADD management can be improved by improving the quality of village human resources through ongoing training and strengthening the internal monitoring system. This study confirms that the competence and performance of village officials play a crucial role in creating accountable and transparent village financial governance
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