<![CDATA[ ABSTRAK. Gampong Krueng Mangkom merupakan sebuah gampong kecil dan terpencil yang terletak di Kecamatan Seunagan Kabupaten Nagan Raya. Dalam proses Alokasi Dana Desa (ADD) pemerintahan gampong di indikasi melakukan penyelewengan dengan tidak melibatkan partisipasi masyarakat dalam Musyawarah Perencanaan Pembangunan (Musrembang) dalam pengelolaan dana desa di gampong tersebut. Aparatur gampong sebagai pelaku pemerintahan tingkat desa tidak menerapkan aspek transparansi dalam proses pengalokasian dana desa, dimana tidak adanya keterbukaan, ketersediaan informasi dan jaminan akses kepada masyarakat. Proses penganggaran dana desa di Gampong Krueng Mangkom tidak sesuai prioritas dan tidak tepat sasaran. Penelitian ini bertujuan untuk melihat bagaimana mekanisme pengelolaan dana desa di Gampong Krueng Mangkom dan faktor apa saja penyebab rendahnya partisipasi masyarakat. Adapun pendekatan penelitian ini menggunakan pendekatan kualitatif. Analisis penelitian ini menggunakan Teori Politik Anggaran, Teori Partisipasi Masyarakat dan Konsep Transparansi. Teknik pengumpulan data primer melalui wawancara langsung dengan informan, sedangkan data sekunder melalui dokumentasi atau kepustakaan. Hasil penelitian ini menunjukkan bahwa mekanisme pengelolaan alokasi dana desa di Gampong Krueng Mangkom hanya mampu mempertanggung jawabkan kelengkapan berkas dan administrasi saja, faktor penyebab rendahnya partisipasi masyarakat dalam ADD dikarenakan hubungan aparat desa dengan masyarakat kurang kuat karena adanya pihak pendukung dan pihak oposisi yang menentang pemerintah desa. Disarankan kepada pemerintahan Gampong Krueng Mangkom dapat mengelola ADD sesuai dengan prosedur, menerapkan aspek transparansi dan dapat melibatkan seluruh masyarakat dalam Musrembang dan Masyarakat Gampong Krueng Mangkom untuk dapat lebih berusaha dalam me-monitoring atau melakukan pengawasan terhadap Pemerintahan Gampong dalam mengelola ADD serta lebih berperan aktif dan melibatkan diri dalam setiap kegiatan. Kata Kunci : Alokasi Dana Desa, pemerintahan Krueng Mangkom, transparansi, partisipasi masyarakatTitle : TRANSPARENCY ANALYSIS OF GAMPONG KRUENG MANGKOM GOVERNMENT, SEUNAGAN DISTRICT, NAGAN RAYA REGENCY IN MANAGEMENT OF VILLAGE FUND ALLOCATION (ADD) ABSTRACT. Krueng Mangkom Village is a small and remote village located in Seunagan District, Nagan Raya Regency. Where in the Village Fund Allocation (ADD) process the gampong government is indicated to have committed fraud by not involving community participation in the Development Planning Deliberation (Musrembang) in managing village funds in the gampong. The gampong apparatus as village level government actors do not apply the transparency aspect in the process of allocating village funds, where there is no openness, availability of information and guaranteed access to the community. The village fund budgeting process in Krueng Mangkom Village is not in accordance with priorities and is not on target. This study aims to see how the mechanism for managing village funds in Krueng Mangkom Village is and what factors are the causes of low community participation. The research approach uses a qualitative approach. The analysis of this research uses Political Budget Theory, Public Participation Theory and the Concept of Transparency. Primary data collection techniques through direct interviews with informants, while secondary data through documentation or literature. The results of this study indicate that the mechanism for managing village fund allocations in Krueng Mangkom Village is only able to account for the completeness of files and administration, the factor causing the low community participation in managing the ADD is because the relationship between village officials and the community is not strong because of the support and the opposition against the village government. It is suggested that the Krueng Mangkom Gampong government can manage the Village Fund Allocation in accordance with procedures, apply transparency aspects and can involve the whole community in Musrembang and the Krueng Mangkom Gampong Community to be able to put more effort in monitoring or supervising the Gampong Government. in managing ADD as well as being more active and involved in every activity. Keywords: Village Fund Allocation, Krueng Mangkom government, transparency, community participation ]]>
