Village Fund Allocation Accountability (Case Study in Banguncipto Village, Sentolo Sub-District, Kulon Progo Regency)

Village funds are funds sourced from the Indonesia's State Revenue and Expenditure Budget (APBN) which annually are transferred through the Regency / City Regional Revenues and Expenditures Budget (APBD) for village development, namely in the form of village fund allocations. In managing the allocation of village funds, it is demanded to apply the principle of accountability, with the aim that all plans that have been prepared can be achieved and are following the plans desired by the community because 70% of the funds sourced from the village fund allocation are used for community empowerment. Most of the village fund allocations are allocated to the community, so the accountability of village fund allocations can create equitable development and benefit the village community. This study aims to see the accountability of village fund allocations in Banguncipto Village in 2019. This research uses descriptive qualitative methods, data collection techniques from qualitative research methods used are interviews with village officials and the head of the Village Consultative Body (BPD) in Banguncipto Village as informants related, and data collection techniques other than interviews is a questionnaire that aims to obtain a different perspective between the community and the village government to see the performance carried out by the village government in managing the allocation of village funds. The results show that both planning and accountability for village fund allocation have been carried out well, but there are several problems in the system and procedures because village fund allocations are not used optimally. This happens because of the lack of community participation and the Village Consultative Body (BPD) in monitoring the allocation of village funds. Besides, regarding the delivery of information, the Banguncipto Village government has not been able to convey it openly to the community. Because the Banguncipto Village Government does not convey information through information boards and banners and the management of the websites in Banguncipto Village has not been fully maximized, it is increasingly difficult for the community to get information quickly and openly.
Keywords: Allocation of Village Funds, Accountability, Management of Village Fund Allocations