Financial Accountability Analysis

(Case Study of Jalancagak Village)

Abstract

This study aims to describe the principles of financial accountability that are applied in the financial management of Village Funds for villages which are distributed in 2021. This research was conducted in Jalancagak Village , Jalancagak District , Subang. This type of research about this research is descriptive qualitative . The data used in the form of primary data and secondary data. The data collection method uses an in- depth interview interview technique with informants who participate in the village funds management process , documentation and observations .

The results of the research shows that the implementation of the accountability system for Cagak Road Management is through the implementation of village development . several development goals can be achieved so that they can be carried out responsibly . Introduction of the City Fund management transparency system by publishing information related to City Fund management through billboards / cities information boards . Information can be accessed by the public only in outline , not in detail. In the Village Funds management system and procedures , steps are taken to manage Village Funds in accordance with PERMENDAGRI number 20 of 2018 which starts with planning , implementing , managing , reporting , responsibilities .

At the planning stage , a consultative forum was held for Musdus and Musrengbangdes by several elements of the relevant community . the implementation phase of the development work program is carried out appropriately . The administrative phase is made by recording every transactions , income and costs , but the recording process is not carried out at the position of head of finance , but is absorbed by the head of planning . On the reporting stage , the reporting of obligations is reported in accordance with the specified time limits. At the stages of administrative responsibility carried out well but not physically responsible .