ANALISIS AKUNTABILITAS GOOD PUBLIC GOVERNANCE PENGELOLAAN DANA DESA (DESA HITU KECAMATAN LEIHITU KABUPATEN MALUKU TENGAH) - Tjio, Sari Tamayani; Takimpo, Asria (Relawan Jurnal Indonesia, 2025)
Abstract. This study aims to analyze and evaluate the loneliness of village officials in implementing the principles of Good Public Governance in managing village funds. This study was conducted in Hitu Village, Leihitu District, Central Maluku Regency, at the beginning of the village funds being disbursed, the management had not improved because it was constrained by the readiness of human resources (HR) from the Regional Government and the Village Government. The research method used in this study was qualitative research based on observation and in-depth interviews. The results of the study showed that not all principles of good public governance in managing village fund finances could be implemented by village officials properly. Village officials know and understand the operational standards and code of ethics in managing village funds. Although there are still problems with the coordination and synergy that are built. In managing village funds from the planning stage, implementation to evaluation and monitoring, it is always carried out properly by the Central Maluku Regency government. Regulatory support, assistance teams, experts, assistants and operators are provided by the Regional Government to support village officials in managing Village Funds. Keywords: Good Public Governance, Village Funds Abstrak. Penelitian ini bertujaun untuk penganalisis dan mengevaluasi kesepian aparatur desa dalam pengimplementasikan prinsip-prinsip Good public governance dalam pengelolaan dana desa. Penelitian ini dilakukan di desa Hitu kecamatan Leihitu Kabupaten Maluku Tengah, pada awal dana desa dikucurkan, memang pengelolaannya masih belum membaik karena terkendala kesiapan sumber daya manusi (SDM) dari pemerintah Daerah dan pemerintah Desa tersebut. Metode riset yang digunakan dalam penelitian ini adalah riset kualitatif berbasis pengamatan dan wawancara secara mendalam. Hasil penelitian menunjukan bahwa tidak semua prinsip-prinsip good public governance dalam pengelolan keuangan dana desa dapat diimplementasikan oleh aparatur Desa dengan baik. Aparatur desa mengetahui dan memahami standar operasional dan kode etik dalam pengelolaan dana desa. Walaupun masih ditemukan adanya masalah pada koordinasi dan sinergi yang dibangun. Dalam pengelolaan dana desa mulai dari tahapan perencanaan, pelaksanaan hingga evaluasi dan monitoring, selalu dilakukan dengan baik oleh pemerintah Kabupaten Maluku Tengah. Dukungan Regulasi, tim asistensi, tenaga ahli, tenaga pendamping dan operator diberikan oleh pemerintah Daerah untuk mendukung aparatur Desa dalam pengelolaan Dana Desa. Kata Kunci : Good Public Governance, Dana Desa