Abstract
This study aims to understand the practice of government financial accountability in Kludan Village, Tanggulangin District, Sidoarjo Regency. Village finances are very interesting to study, because of the large amounts of funds released by the centre for the development and welfare of communities in the village. This study uses two forms of public accountability, namely vertical accountability and horizontal accountability. The use of these two forms of accountability is expected to be able to dig deep information for the village government. This study uses an interpretive paradigm with a case study method. The data used are primary data, obtained from interviews with informants and secondary data obtained from documentation owned by the village government. Village culture is also a tool used by researchers in making decisions when observing research carried out. This is because village culture also influences the way the community and village government think about making decisions. The results showed that the village financial accountability vertically and horizontally had been carried out in accordance with the rules of government on 113 of 2014. This was evidenced by the implementation which was carried out in a transparent, accountable, participatory as well as orderly and budgetary discipline. However, there is still a lack of mastery by village officials regarding the recording of accountability reports. The village government tends to have less accountability. This will have an impact on the level of trust of the village community and the welfare of the village environment.
Highlights
The Law Number 23 of 2014 concerning Regional Government defines a village as a legal community unit that has territorial boundaries that are authorized to regulate and manage the interests of the local community, based on local origins and customs which are recognized and respected in the Government system of the Unitary State of the Republic of Indonesia
It can be concluded that the financial accountability practices that have been carried out by the Kludan village government have committed to implementing financial accountability both vertically and horizontally in accordance with the rules of government number 113 of 2014
Vertical accountability has been reported to the Regency / City government in the form of accountability letter (SPJ) regularly
Summary
The Law Number 23 of 2014 concerning Regional Government defines a village as a legal community unit that has territorial boundaries that are authorized to regulate and manage the interests of the local community, based on local origins and customs which are recognized and respected in the Government system of the Unitary State of the Republic of Indonesia. Researchers will reveal whether the financial accountability of the Kludan village government has been able to increase community trust and participation for village development. The form of accountability includes reporting or social and environmental disclosure to the community and giving the community the flexibility to assess and criticize the activities or policies of the company / organization If these two accountability criteria can be met, the accountability carried out by the village government can be considered good and will be able to increase community trust and participation in the village government. From what several informants have revealed, Kludan village has carried out village financial management procedures in accordance with the rules of government number.113 of 2014 in the planning stage. This is related to the statement made by the Kludan community, only in the process of submitting information through the website which received less attention from the village government
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