Mekanisme Pencairan Alokasi Dana Desa dan Peran Dinas Pemberdayaan Masyarakat dan Desa dalam Meningkatkan Akuntabilitas Keuangan Desa - Laila A’isatul Karimah; Sri Utami; Mochammad Akbar Firdaus; Adil Siswanto (Lembaga Riset Ilmiah, Yayasan Mentari Meraki Asa, 2026)
Akuntabilitas keuangan desa menjadi isu penting dalam pengelolaan Alokasi Dana Desa (ADD) karena berkaitan dengan transparansi, kepatuhan administrasi, dan efektivitas penggunaan dana publik. Namun, sebagian besar penelitian terdahulu lebih berfokus pada pengelolaan Dana Desa (DD) serta faktor internal pemerintah desa, seperti kompetensi aparatur, transparansi, dan partisipasi masyarakat. Kajian yang secara khusus menganalisis mekanisme pencairan ADD dan peran Dinas Pemberdayaan Masyarakat dan Desa (DPMD) dalam meningkatkan akuntabilitas keuangan desa masih terbatas. Penelitian ini bertujuan menganalisis mekanisme pencairan ADD serta peran DPMD Kabupaten Bondowoso dalam meningkatkan akuntabilitas keuangan Desa Petung. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman. Hasil penelitian menunjukkan bahwa pencairan ADD dilaksanakan melalui tahapan penyusunan dokumen perencanaan, verifikasi administrasi, rekomendasi DPMD, hingga penyaluran dana ke rekening desa sesuai ketentuan yang berlaku. DPMD berperan melalui fungsi verifikasi, pembinaan, pendampingan, monitoring, dan pengawasan pengelolaan keuangan desa. Akuntabilitas keuangan desa diwujudkan melalui penggunaan aplikasi Siskeudes, penyusunan laporan pertanggungjawaban, dan keterbukaan informasi anggaran kepada masyarakat. Kebaruan penelitian terletak pada analisis keterkaitan antara mekanisme pencairan ADD dan peran DPMD sebagai faktor eksternal yang mendukung peningkatan akuntabilitas keuangan desa Village financial accountability is a crucial issue in the management of Village Fund Allocation (ADD) because it relates to transparency, administrative compliance, and the effective use of public funds. However, most previous research has focused on Village Fund (DD) management and internal factors within the village government, such as apparatus competence, transparency, and community participation. Studies specifically analyzing the ADD disbursement mechanism and the role of the Community and Village Empowerment Agency (DPMD) in improving village financial accountability are still limited. This study aims to analyze the ADD disbursement mechanism and the role of the DPMD of Bondowoso Regency in improving the financial accountability of Petung Village. The study used a descriptive qualitative approach with data collection techniques including interviews, observation, and documentation. Data analysis was conducted using the Miles and Huberman model. The results show that ADD disbursement is carried out through the stages of preparing planning documents, administrative verification, DPMD recommendations, and disbursing funds to village accounts in accordance with applicable regulations. DPMD plays a role through verification, coaching, mentoring, monitoring, and supervising village financial management. Village financial accountability is realized through the use of the Siskeudes application, the preparation of accountability reports, and the transparency of budget information to the public. The novelty of this research lies in the analysis of the relationship between the Village Allocation Fund (ADD) disbursement mechanism and the role of the Regional Development Planning Agency (DPMD) as an external factor supporting increased village financial accountability.