Akuntabilitas Pemerintahan Desa Benete dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes)

Abstract

The accountability of the management of the village income and expenditure budget is an ongoing problem in the village which shows that the village government system that has been in effect from the past until now has proven not to be a stable system, this problem is evidence that there are still many problems surrounding the management of the village income and expenditure budget. The goal is how the accountability of Benete Village revenue and expenditure budget management, while the method used is a combination that combines the two methods, the techniques used are interviews, questionnaires and documentation. The results of this study are that the village government is still unable to manage the village income and expenditure budget in Benete Village. The first problem faced by the village is the limited or limited ability of the village apparatus in managing the village income and expenditure budget or the absence of participation from the village community which causes more problems. This condition can be seen clearly from the recognition of the difficulties of the village government in managing the village income and expenditure budget due to a lack of experts in the planning, implementation or accountability process, this is also seen by many rural people who think that the management of the village income and expenditure budget is still not good. and there are many hopes of the village community that the next planning or process can be carried out properly by the village government. Village finances should be strengthened because to strengthen the pillars of accountability in the village, village financial management must be carried out efficiently and effectively, and village income and expenditure budgets are the main source of village development.Akuntabilitas pengelolaan anggaran pendapatan dan belanja desa menjadi masalah yang berlangsung di desa yang memperlihatkan bahwa sistem pemerintahan desa yang berlaku sejak dari dahulu hingga kini terbukti belum menjadi sebuah sistem yang mantap, persoalan tersebut menjadi bukti bahwa masih banyaknya persoalan seputar pengelolaan anggaran pendapatan dan belanja desa. Tujuannya ialah bagaimana akuntabilitas pengelolaan anggaran pendapatan dan belanja Desa Benete, adapun metode yang digunakan ialah kombinasi yang menggabungkan kedua metode, teknik yang digunakan adalah wawancara, angket dan dokumentasi. Adapun Hasil dari penelitian ini ialah pemerintah desa masih belum bisa mengelola anggaran pendapatan dan belanja desa di Desa Benete. Masalah pertama yang dihadapi desa ialah keterbatasan atau terbatasnya kemampuan perangkat desa dalam pengelolaan anggaran pendapatan dan belanja desa ataupun tidak adanya partisipasi dari masyarakat desa yang membuat masalah bertambah banyak. Kondisi ini terlihat jelas dari adanya pengakuan kesulitannya pemerintah desa dalam Pengelolaan anggaran pendapatan dan belanja desa dikarenakan kurangnya tenaga ahli dalam proses perencanaan, pelaksanaan atau pertanggungjawaban, hal ini juga dilihat oleh masyarakat desa yang banyak berpendapat bahwa pengelolaan anggaran pendapatan dan belanja desa masih belum baik, dan banyak sekali harapan masyarakat desa agar perencanaan atau proses selanjutnya bisa dijalankan dengan baik oleh pemerintah desa. keuangan desa seharusnya diperkuat karena untuk menguatkan pilar-pilar akuntabilitas di desa, pengelolaan keuangan desa harus dilakukan secara efisien dan efektif, anggaran pendapatan dan belanja desa merupakan sumber utama dari pembangunan desa.

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