Analisis Akuntabilitas, Transparansi dan Pengawasan dalam Pengelolaan Keuangan Desa di Kampung Walal Distrik Salawati Kabupaten Sorong

Abstract

Abstract Based on Government Regulation Number 43 of 2014, the Village Fund Allocation (ADD) comes from the State Revenue and Expenditure Budget (APBN) and is channeled through the Regional Revenue and Expenditure Budget (APBD) of the district or city to support the needs of the village. This fund is used to fund government administration, the implementation of development, community development, and community empowerment. The Village Fund Allocation is a tangible manifestation of village autonomy, which aims to encourage villages to grow and develop based on diversity, participation, democracy, and community empowerment. This fund also aims to assist village government programs by involving community participation in the implementation of government activities and community empowerment (Rachmawati, W. C., & Indudewi, 2024). This study aims to evaluate the level of accountability, transparency, and supervision of the Sorong Regency Inspectorate in the management of village funds in Kampung Walal, Salawati District. This study uses a qualitative descriptive approach with primary and secondary data. Data was collected through direct interviews using the purposive sampling method and analyzed through a triangulation approach. The study results show that the management of village funds in Kampung Walal has complied with the principles of accountability, transparency, and participation. Planning based on the Government Work Plan (RKP) involves the Village Activity Implementation Team (TPKD), the Village Consultative Body (BPD), and the community through deliberation. Transparency is realized through the open presentation of information, such as APBK billboards, budget realization reports, and social media. The Sorong Regency Inspectorate also conducts periodic supervision to ensure compliance with regulations. However, several obstacles, such as determining the priority scale and technical problems in planning and reporting, hindered the smooth disbursement of funds. Keywords: Accountability, Transparency, Inspectorate Supervision and Village Fund Management Abstrak Berdasarkan Peraturan Pemerintah Nomor 43 Tahun 2014, Alokasi Dana Desa (ADD) berasal dari Anggaran Pendapatan dan Belanja Negara (APBN) dan disalurkan melalui Anggaran Pendapatan dan Belanja Daerah (APBD) kabupaten atau kota untuk mendukung kebutuhan desa. Dana ini digunakan untuk mendanai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan masyarakat, dan pemberdayaan masyarakat. Alokasi Dana Desa merupakan wujud nyata otonomi desa, yang bertujuan untuk mendorong desa tumbuh dan berkembang berdasarkan keanekaragaman, partisipasi, demokrasi, dan pemberdayaan masyarakat. Dana ini juga bertujuan membantu program pemerintah desa dengan melibatkan partisipasi masyarakat dalam pelaksanaan kegiatan pemerintahan dan pemberdayaan masyarakat (Rachmawati, W. C., & Indudewi, 2024). Penelitian ini bertujuan mengevaluasi tingkat akuntabilitas, transparansi, dan pengawasan Inspektorat Kabupaten Sorong dalam pengelolaan dana desa di Kampung Walal, Distrik Salawati. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan data primer dan sekunder. Data dikumpulkan melalui wawancara langsung menggunakan metode purposive sampling, serta dianalisis melalui pendekatan triangulasi. Hasil penelitian menunjukkan bahwa pengelolaan dana desa di Kampung Walal telah mematuhi prinsip akuntabilitas, transparansi, dan partisipasi. Perencanaan berbasis Rencana Kerja Pemerintah (RKP) melibatkan Tim Pelaksana Kegiatan Desa (TPKD), Badan Permusyawaratan Desa (BPD), dan masyarakat melalui musyawarah. Transparansi diwujudkan melalui penyajian informasi secara terbuka, seperti baliho APBK, laporan realisasi anggaran, dan media sosial. Inspektorat Kabupaten Sorong juga melakukan pengawasan berkala untuk memastikan kepatuhan terhadap regulasi. Namun, beberapa kendala, seperti menentukan skala prioritas dan permasalahan teknis dalam perencanaan serta pelaporan, menghambat kelancaran pencairan dana. Kata Kunci: Akuntabilitas, Transparansi, Pengawasan Inspektorat dan Pengelolaan Dana Desa