Refda Helmy Rakhman


This research aims to analyze accountability of village fund management by village government in Indrasari village of Martapura District. The research’ type is qualitative descriptive. The results showed that the management of village funds in Indrasari village has fulfilled the principle of accountability. Judging from the process indicator, Indrasari village has a decision made in writing available to the residents and has fulfilled the prevailing administrative standards, for example by the establishment of the village regulation on RKPDesa and APBDdesa through village deliberation, as well as assassination of village head decision on the determination of PTPKD and establishment of TPK Desa Indrasari. Accuracy and completeness indicators of information relating to how to achieve the target of a program is fulfilled by the financial management of the village referring to Minister of Home Affairs Regulation 113/2014 about the financial management of village and Minister of Home Affairs Regulation 114/2014 on village development guidelines. From the clarity indicator aspect, whether the objectives of the organization to be achieved, the feasibility and consistency of the operational target are all well fulfilled, can be seen from the financial management of the village that refers to RKPDesa and APBDesa Indrasari and its ordinances refer to Banjar Regent Regulation No 3 of 017 on the village's financial management. Management information system indicators and results monitoring are fulfilled with the financial management of the village using the village financial system (Siskeudes) application to facilitate the village's financial governance and the reporting of the village head delivered periodically each semester to the Regent through Camat and the submission of a statement report of the year-end government to the BPD and orally to the community at the time of the village deliberation. The realization of the expenditure of APBDesa Indrasari in 2018 has been good with the achievement of 93.69%. Problems faced by Indrasari Village government are related to land assets that should be owned.


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accountability, village government, village fund management

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Indonesia Law no. 6/2014 about Villages.

Indonesia Government Regulation no. 43/2014 on Regulation of Implementing Law no. 6/2014 about Villages.

Indonesia Government Regulation no. 60/2014 on Village Funds Sourced From State Budget Income and Expenditure.

Ministry of Home Affairs Regulation no. 113/2014, On Village Financial Management.

Ministry of Home Affairs Regulation no. 114/2014, On Village Development Guidelines.

Banjar Regent Regulation no. 3/2017, On Village Finance Management.

Banjar Regent Regulation no. 64/2017, On Guidelines and Procedures for Procurement of Goods/Services in the Villages.



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