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Akuntabilitas Pengelolaan Dana Desa di Desa Benteng Poco Kecamatan Wae Ri’i Kabupaten Manggarai Yohana Sulistya Ungkur; Alfred O. Ena Mau; Belandina L. Long
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v32i1.376

Abstract

Village Fund management plays a crucial role in promoting local development and community empowerment. However, its implementation often encounters challenges related to limited community participation, insufficient transparency, and the varying effectiveness of government programs. This study aims to analyze the accountability of Village Fund management in Benteng Poco Village, Wae Ri’i District, Manggarai Regency, focusing on three dimensions: process accountability, program accountability, and financial accountability. Employing a descriptive qualitative approach with a case study design, data were collected through in-depth interviews, direct observation, and reviews of official village documents. The findings indicate that process accountability has been implemented adequately through village deliberations and the use of the Siskeudes administrative system, although community understanding and participation remain limited. Program accountability is carried out through regular evaluation meetings, yet the effectiveness of several programs is hampered by insufficient technical support and lack of sustainability. Financial accountability demonstrates a commitment to transparency, particularly through the publication of budget information, although the presentation of financial data remains difficult for some villagers to fully understand. This study highlights the need to enhance community involvement, simplify public financial information, and strengthen program support mechanisms to achieve transparent and accountable Village Fund governance.  
Co-Authors Adam, Cataryn V. Ajis Salim A.Djaha Ajis Salim Adang Djaha Ajis Salim Adang DJAHA Aspri Budi Oktavianto Belandina L Long Belandina L. Long Belandina Liliana Long Belandina Liliana Long Bere, Delviana Magdalena D. Niga, Jacoba Daeng, Ernawati David B. W. Pandie David B.W. Pandie David Ranlyns Efraim Selan David W. Rihi Desanvitores Elytilsa Panyol Djaha Ajis S. Adang Dominikus Fernandes Dwantri, Maria Putri Elisabeth Langaih, Nova Ernestus Holivil Fernandes, Dominikus Grace Oni Oet Neolaka Hendrik Toda, Hendrik Hyasintus Alexandro Da Silva Hyasintus Alexandro Da Silva I Putu Yoga Bumi Pradana I Putu Yoga Bumi Pradana I Putu Yoga Pradana I. B. Kurniati Pah, Theny Indrirofiqoh Umar Jacoba D. Niga Jacoba Daud Niga Jim Briand Kolianan KOAMESA, Jemy Kolianan, Jim Briand Laluma, Adi Putra M. Laurensius P. Sayrani Laurensius P. Sayrani Laurensius P.Sayrani Lay, Martina Raga Maria Agustina Deran Narek Maria februana Defitri Maria Fenansia Ngao Maria Helena Nelu Maria Kristiana Yuniar Maria Lisa Wanda Ndoka Maria M Lino Maria M. Lino Maria Skolastika Karina Bata Marianus Kolo Mariayani Oktafiana Rene Melkisedek N.B.C. Neolaka Melkisedek. N.B.C. NEOLAKA Michelle Ferderika Tokang Narut, Marianus G. P. NIGA, Jacoba D Nova Elisabeth Langaih Nursalam Nursalam Nursalam Nursalam Oktafiana Rene, Mariayani Oni Oet Neolaka, Grace Ovri Calvin Aklili Pah, Theny I. B. K Petrus E.de Rozari Petrus Kase Piter Lemanah Polin, Karin Angelin Rihi, David Wilfrid Rouwland A.Benyamin Rouwland Benyamin Selly, Astrid Nikita Seran, Delila A. Nahak Soares, Nofriana Rosalia Syahrin Badrin Kamahi Theny I.B. Kurniati Pah Veliktus Jebarus Wiliam Djani William Djani Yaherlof Foeh Yani Handani Seran Yemima Ingamita Yoao A. Soares Yoga B. Pradana, I Putu Yohana Sulistya Ungkur