Peningkatan Kapasitas Aparatur Desa dalam Pengelolaan Dana Desa: Studi di Desa Gampong Baro KB Aceh Barat

Herman Rahayu Meulaboh, Isnan Hari Mardika, Iwan Rianto Setiadi

Abstract


Village development plays a crucial role in achieving the welfare of the Indonesian people, with Village Funds serving as a key instrument to improve public services, empower communities, and support infrastructure development. The effectiveness of Village Fund utilization largely depends on the accountability of its management. In Gampong Baro KB Village, Woyla Timur District, West Aceh Regency, the preparation of annual financial plans (RKPDes and APBDes) often faces delays due to the limited capacity of village apparatus. Village officials have difficulties understanding the financial management system, including planning, administration, bookkeeping, and reporting, which results in delays in monthly administrative procedures.This study aims to enhance the capacity of village apparatus in managing Village Funds transparently and accountably through capacity-building training. The expected outcomes include improved efficiency, better compliance with administrative requirements, and higher quality in Village Fund management. The research uses a qualitative descriptive method with an action-oriented or capacity-building approach, focusing on strengthening the abilities of village officials to manage funds more transparently and accountably. Village Fund planning and budgeting are carried out through Village Meetings and Village Development Planning Meetings (Musrenbang), formalized in the Village Government Work Plan (RKPDes), and allocated in the Village Budget (APBDes). Reporting and accountability are implemented transparently using the Village Financial System, ensuring proper fund management and compliance with regulations.


Keywords


Accountability; Village Funds; Village Financial Management; Transparency; Gampong Baro KB Village

References


Astuti, P., Widayanti, R., & Damayanti, R. (2021). Tranparansi dan Akuntabilitas Pengelolaan Dana Desa dalam Pencapaian Good Governance: Studi Kasus Desa Cepogo, Kabupaten Boyolali. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 10(2), 164.

Budiarto, D. S., Setyaningrum, A. D., & Sari, R. P. (2024). Akuntabilitas Pengelolaan Dana Desa dan Faktor Anteseden yang Mempengaruhinya. Wahana: Jurnal Ekonomi, Manajemen Dan Akuntansi, 23(2), 145–159. https://doi.org/10.35591/wahana.v23i2.240

Kawatu, A. S. F., Tirayoh, V. Z., & Datu, C. (2024). Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng. Riset Akuntansi Dan Portofolio Investasi, 2(2), 299–308. https://doi.org/10.58784/rapi.192

Khairi, Y. D., & Meiranto, W. (2021). Pengaruh Pengawasan Keuangan Daerah, Akuntabilitas Dan Transparansi Pengelolaan Keuangan Daerah Terhadap Kinerja Pemerintah Daerah (Studi Empiris pada Pemerintah Daerah Kabupaten Solok). Diponegoro Journal of Accounting, 10(4), 1–9. http://ejournal-s1.undip.ac.id/index.php/accounting

Musfirah B, Alam, S., Shaleh, M., & Ibrahim, F. N. (2023). Akuntabilitas Pengelolaan Dana Desa Untuk Menunjang Pembangunan Pedesaan. Center of Economic Students Journal, 6(2), 141–155.

Nurfaizi. (2021). Analisis Pengelolaan Alokasi Dana Desa (ADD) Di Kecamatan Woyla Kabupaten Aceh Barat. UIN Ar-Raniry Repository. Diakses dari https://repository.ar-raniry.ac.id/id/eprint/21976.

Purba, R. B., & Amrul, A. M. (2018). Penerapan Sistem Akuntansi Keuangan Daerah, Transparansi Publik dan Aktivitas Pengendalian terhadap Akuntabilitas Keuangan pada Badan Keuangan Daerah Kabupaten Tanah Datar. Jurnal Riset Akuntansi Dan Bisnis, 18(2), 140–152.

Saputra, D., & Fitriwati, L. (2023). Analisis Transparansi dan Akuntabilitas Pemerintah Dalam Pengelolaan Alokasi Dana Desa Di Desa Teluk Samak Kecamatan Rangsang Kabupaten Kepulauan Meranti. Jurnal Akuntansi Kompetif, 6(1), 144–156.

Sari, B. R. (2020). Pengelolaan Keuangan Desa Ditinjau Dari Undang-Undang Desa Menuju Masyarakat Yang Mandiri. Jurnal Lex Renaissance, 5(2), 488–507. https://doi.org/10.20885/jlr.vol5.iss2.art15

Wiguna, K. Y., & Dwilingga, E. (2020). Akuntabilitas Pengelolaan Keuangan Desa. Balance : Jurnal Akuntansi Dan Bisnis, 5(2), 167–169.




DOI: https://doi.org/10.24167/jemap.v9i1.14246

Refbacks

  • There are currently no refbacks.


e-ISSN 2622-612X | View My Stats