ACCOUNTABILITY FOR MANAGEMENT OF VILLAGE FUND ALLOCATION IN IMPROVING COMMUNITY FINANCIAL WELFARE IN TANGRU VILLAGE, REGENCY OF ENREKANG
This study aims to describe how accountable the management of the Tangru Village Fund Allocation is, and to find out how the impact of the 2020 Village Fund Allocation is in increasing the financial welfare of the community in Tangru Village, Regency of Enrekang. The method used in this research is a qualitative research method. Collecting data using observation techniques, interviews, and documentation. In this study the authors interviewed The Village Head, Village Secretary, Head of Financial Affairs, Head of Service Section, Village Chief and Several Residents of Tangru village. The results of this study show that accountability for the management of the 2020 Village Fund Allocation is accounted for in the form of a report, namely: BKU, LRA, LPJ, PMK225, reports per semester, APBDes transparency billboard, and realization reports. There are 5 dimensions of accountability in the 2020 Village Fund Allocation Management in Tangru Village, namely: legal accountability and honesty, managerial accountability, program accountability, policy accountability and financial accountability. ADD management has not been effective and efficient because there are still work programs that have not been achieved. The obstacles in managing ADD in Tangru Village are the limited human resources and village income sources. The financial welfare of the people in Tangru Village with the allocation in the Village Fund has not increased.
Village Fund Allocation Management, Accountability, Financial Management, Financial Welfare.