Akuntabilitas Administrasi Keuangan Program Alokasi Dana Desa (ADD)

Abstract

Village Allocation Funds (VAF) is a kind of development program aimed atincreasing community participation and empowerment, as well as quality of ruraldevelopment. It is allocated to the villages by the central government in the formof block grants, so that it can be used by rural people according to their needs andlocal potentials. As a part of the state financial system, the use of VAF budgetmust be conducted in accordance with state financial. As a consequences, villagegovernments must be accountable both vertically and horizontally in managingVAF. This research aims to find out the accountability of financial administrationVAF program. This study used qualitative method, namely case study. Sampleswere taken by purposive sampling in combined with snow-ball samplingtechnique. The results showed most of the village government in Purbalinggahave failed in building the accountability of financial administration VAFprogram, both vertical and horizontal accountability. Failure to achieve financialaccountability is caused by the low administrative capacity of rural governmentofficers and the absence of strong sanctions against late of financial reporting.