Analysis of Village Fund Allocation in Kiawa Dua Village, North Kawangkoan District, Minahasa Regency
I Gede Suwetja, Jenny Morasa, Syermi S.E. Mintalangi
Universitas Sam Ratulangi
Abstract
The implementation of the principles of accountability and transparency in the management of the Village Fund Allocation in Kiawa Dua Village, North Kawangkoan District, Minahasa Regency was the main concern in this study. The purpose of this study was to determine whether the planning and implementation of Village Fund Allocation in Kiawa Dua Village, North Kawangkoan District, Minahasa Regency was in accordance with the law of the Republic of Indonesia No. 6 of 2014 concerning Village and PP No. 60 of 2014 concerning Village Funds from the state budget. The benefits of this study are expected to provide insight for the Government of the Minahasa Regency, specifically the Village Fund Allocation in Kiawa Dua Village. The data was obtained from key informant namely chieftain, village officials, and community leaders who participated in the planning and even the implementation of the Village Fund Allocation. The method used is descriptive qualitative research method with Phenomenological approach that is by interview and direct observation to the Kiawa Dua Village. The results showed that the Village Fund Allocation was well managed that the implementation was in accordance with the plan, could be accounted for, accountable and transparent. Specifically in terms of reporting administration, better management is still needed. It is recommended that there is a team that manage reporting, the team can increase knowledge in making reports so that the reporting administration can be improve.
Keywords: Minahasa Regency
Topic: Innovations in tourism and hospitality