THE VILLAGE’S FINANCIAL MANAGEMENT ACCOUNTABILITY (CASE STUDY ON KLOMPANGAN VILLAGE AJUNG JEMBER REGENCY)

Abstract

This study aims to identify and analyze accountability in financial management in the village of Klompangan village Ajung District of Jember. This research is descriptive qualitative with data collection techniques using interviews, observation and documentation. Location and research at the Village of Klompangan Ajung District of Jember with research informants that Village Head, Village Secretary, Treasurer and Chief of Village Consultative Entities (VCE) Klompangan Village. Technique authenticity of data using triangulation sources. The results of this study indicate that management of village finances starting from planning, budgeting, until the process of accountability, Klompangan village already perform well. Mechanisms and procedures that run in the stage of planning and budgeting village finances related to the preparation of the Draft Budget of Village (BV) not in accordance with Law No. 6 of 2014 and Regulation No. 113 of 2014, as in the phase of Village Government Work Plan (VGWP) and Preparation Plans Legislation Village (PLV) about BV carried out does not comply with the deadline specified in the Act and regulations on the management of village finances. As for each procedure and mechanism of implementation BV, BV changes, financial administration and accountability of BV, fully implemented in accordance with the legislation and a full understanding of village government officials involved in the process of financial management Klompangan village.