Transparansi Dan Akuntabilitas Dalam Pengelolaan Alokasi Dana Desa Pada Pemerintah Desa Tuguaer Kecamatan Ibu Selatan Kabupaten Halmahera Barat

Abstract

The management of Village Fund Allocation (ADD) requires the application of transparency and accountability principles to support good village governance and public trust. This study aims to analyze the implementation of transparency and accountability by the Tuguaer Village Government in managing ADD based on Minister of Home Affairs Regulation Number 20 of 2018. This research used a qualitative method with a descriptive approach. Data were collected through interviews, observation, and documentation involving the Village Head, Village Secretary, and Village Treasurer. Data were analyzed through data reduction, data presentation, and conclusion drawing. The results indicate that the Tuguaer Village Government has implemented transparency and accountability fairly well and in accordance with applicable provisions. Transparency is reflected in community participation in village deliberations and disclosure of APBDes realization through information billboards. Accountability is reflected in planning, implementation, administration, reporting, and accountability procedures. However, limitations in human resource capacity, especially in administrative preparation and financial reporting, remain. Strengthening the capacity of village officials is therefore needed to improve the effectiveness, transparency, and accountability of village financial management.