ACCOUNTABILITY OF VILLAGE FUND ALLOCATION (ADD) DISTRIBUTION IN SENGANTEN VILLAGE, GONDANG DISTRICT, BOJONEGORO REGENCY

Abstract

This study aims to analyze the accountability of the distribution of Village Fund Allocation (ADD) in Senganten Village, Gondang District, Bojonegoro Regency. The principle of accountability is measured through aspects of planning, implementation, administration, reporting, and accountability (Ministry of Home Affairs Regulation No. 113 of 2014). The method used is qualitative descriptive with a case study approach (Miles & Huberman, 1994). Data collection techniques include interviews, observations, and documentation (Moleong, 2007). The results of the study indicate that the management of ADD has implemented accountability principles, particularly in planning and implementation, which are carried out transparently in accordance with Ministry of Home Affairs Regulation No. 113 of 2014. However, there are challenges in the effectiveness of fund disbursement, causing delays in program realization (Mardiasmo, 2009). Therefore, more flexible government policies regarding the disbursement mechanism are needed to avoid hindering village development. In addition, increasing community participation and improving reporting mechanisms can enhance the effectiveness of ADD utilization. The study further highlights that effective planning, strict financial monitoring, and community involvement play an essential role in ensuring that ADD is used efficiently. It emphasizes that the lack of technical expertise in financial management and delays in funds being released by the government contribute to inefficiencies. Strengthening the administrative framework and enhancing public participation can provide long-term sustainability in the utilization of ADD.