Transparansi Pengelolaan Dana Desa dalam Mewujudkan Good Governance di Desa Ujung Batu Jae, Kabupaten Padang Lawas Utara

Abstract

Problems in managing village funds are still a public issue that continues to be faced by all provinces in Indonesia, especially in North Padang Lawas Regency. Weak transparency is one of the causes of the many cases of corruption and misappropriation of funds by irresponsible Village Heads. Transparency problems in village fund management include the lack of information received by the community regarding village fund management, the low participation of village communities in the management process, and the still weak access of village communities to information on village fund management in the form of documents or information that can be accessed online. This research uses descriptive research methods with a qualitative approach. Data collection techniques were carried out by means of interviews, observation and documentation in Ujung Batu Jae Village, North Padang Lawas Regency. The data obtained was then analyzed qualitatively by reviewing all the data collected, supported by the results of interviews with the transparency theory approach by Kristianten. The research results show that the Ujung Batu Jae Village Government has not been completely transparent in the management process, but in certain aspects the Village Government has made every effort to create open information about village fund management. This can be seen from the indicator of the availability of information on village fund management which is only known to the community at the planning stage for using the APBDes which is displayed on billboards, but the community does not receive information regarding the implementation and realization of village fund management. Then, in terms of indicators of community involvement in deliberations, the Village Government has included village communities in the musrenbang planning process, but there has been no further deliberation on management results. In the openness indicator, the Village Government has carried out the management process in accordance with applicable regulations, but in reporting there is no reporting to the community, and in the indicator of information disclosure regarding village financial management documents there is still no disclosure of information related to village financial management documents to the community.