Analisis Pengelolaan Alokasi Dana Desa di Desa Bonto Tangnga Kecamatan Uluere Kabupaten Bantaeng

Abstract

This study aims to analyze in depth the management of Village Fund Allocation (ADD) in Bonto Tangnga Village, Uluere District, Bantaeng Regency, covering the stages of planning, implementation, and accountability. This research applied a descriptive qualitative approach with data collection techniques through interviews with the Village Head, Village Secretary, and Village Treasurer, along with direct observation and documentation of official village documents. The research findings indicate that the management of ADD in Bonto Tangnga Village generally complies with the principles of village financial management as regulated in the Ministry of Home Affairs Regulation Number 20 of 2018 which includes the stages of planning, implementation, administration, reporting, and accountability. In the planning stage, the village government designs development priorities based on RPJMDes and RKPDes while also involving the community through village deliberation meetings. The implementation stage is carried out by the village government along with active participation from the community, especially through physical involvement such as land clearing and monitoring of activities funded by ADD. In the accountability stage, reporting is conducted transparently through public village meetings, showing the commitment to open government and responsible fund management. The strong support and participation of the community also contributes positively to the success of every implemented program. Therefore, the management of ADD in Bonto Tangnga Village has reflected good governance principles, particularly transparency, accountability, and community participation, although improvements are still needed in terms of supervision and administrative processes to ensure that ADD utilization becomes more effective, efficient, and beneficial in supporting sustainable village development.