TRANSPARENCY OF VILLAGE FUND MANAGEMENT IN SAMPUABALO VILLAGE, SIONTAPINA DISTRICT, BUTON REGENCY

Management

This study aims to describe the transparency of the use of Village Funds in Sampuabalo Village, Siontapina District, Buton Regency, which includes transparency in the planning, implementation, and accountability of the use of Village Funds. This research design uses qualitative research and a descriptive approach to describe Village Funds' openness in the planning, implementation and accountability sectors in Sampuabalo Village, Siontapina District, Buton Regency. Data collection techniques are carried out through observation, interviews with informants, and document studies. Data analysis techniques are carried out through data preparation, reducing data, and presenting data. The results showed that the Village Fund Management in Sampuabalo was transparent and can be seen in: 1) Transparency in the planning for the use of the Village Fund is carried out quite transparently, because of the openness and clarity of the information to the public, such as an announcement board to display all plans and budgets that have been agreed with the community, community participation and the village consultative body (BPD) is quite adequate, but the planning is not yet fully conducted based on priority scale; 2) Transparency in the implementation of the use of Village Funds has been carried out by the implementing team and is open to the public who can be seen in every physical activity equipped with an activity information board posted at the location of the action. The village government invites the village community every 3 months to hold a village consultation to evaluate the implementation of activities including the use of the Village Fund that has been planned with the village government. The performance of Village Fund activities has been reported every month, which can be useful as a requirement for disbursement of funds for the next stage; 3) Transparency in the accountability sector for the use of funds is good because the information is transparent and open, which can be seen in the accountability which is always integrated with the responsibility of the APBDes. The Village Fund's accountability has been carried out transparently to the community and to the district government as the institution giving authority. The submission of the accountability report has been carried out through a structural route, namely from the Implementation Team at the village level to the Sub-district Facilitator Team in stages and subsequently submitted to the government level above it after being verified by the District Facilitator Team then given a copy to the District Inspectorate. Accountability for the use of Village Funds has been carried out in a transparent manner, where every shopping sourced from the Village Fund is accompanied by evidence of expenditure.

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