MUSYAWARAH SEBAGAI BENTUK AKUNTABILITAS PENGELOLAAN DANA DESA

Sitti Salmah Sharon, Muh Arif

Abstract


Abstrak - Musyawarah sebagai Bentuk Akuntabilitas Pengelolaan Dana Desa

Tujuan Utama – Penelitian ini berupaya untuk mendapatkan persepsi yang komprehensif tentang bagaimana musyawarah berkontribusi dalam akuntabilitas pengelolaan dana desa.

Metode – Penelitian ini menggunakan metode studi kasus heuristik. Informan dalam penelitian ini adalah beberapa orang dari pemerintah, pengelola dana desa, dan masyarakat.

Temuan Utama - Penelitian menunjukkan bahwa musyawarah memiliki peranan yang penting dalam mendorong akuntabilitas. Melalui musyawarah, masyarakat turut serta secara aktif dalam menentukan bagaimana pengelolaan keuangan dialokasikan. Selain itu, musyawarah juga sebagai bentuk akuntabilitas terhadap pengelolaan keuangan.

Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan bahwa integrasi mekanisme partisipatif berbasis budaya lokal dapat memperkuat legitimasi organisasi. Dalam sudut pandang praktis, musyawarah dapat diterapkan sebagai kebijakan untuk mendukung pengelolaan keuangan yang lebih akuntabel dan berkelanjutan.

Kebaruan Penelitian – Penelitian ini menyoroti peran musyawarah sebagai bentuk akuntabilitas dana desa untuk kesejahteraan masyarakat.

 

Abstract - Deliberation as a Form of Village Fund Management Accountability

Main Purpose - This research seeks to understand how deliberation contributes to accountability in village fund management.

Method - This research uses the heuristic case study method. The informants in this study were several people from the government, village fund managers, and the community.

Main Findings - The research shows that deliberation is vital in promoting accountability. Through deliberation, the community actively determines how financial management is allocated. In addition, deliberation is also a form of accountability for financial management.

Theory and Practical Implications - This research shows that integrating local culture-based participatory mechanisms can strengthen organizational legitimacy. From a practical standpoint, deliberation can be applied as a policy to support more accountable and sustainable financial management.

Novelty - This research highlights the role of deliberation as a form of accountability of village funds for community welfare.


Keywords


akuntabilitas; dana desa; musyawarah; transparansi

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2024.15.1.15

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