Performance Accountability Of Nagari Budget Allocation In Nagari Pakan Sinayan

Abstract

Accountability for budget allocation performance includes planning, implementation, administration, reporting, and accountability for village finances. The Nagari Pakan Sinayan Government has experienced problems in preparing the Nagari Expenditure Budget Plan caused by delays in information provided by the center to the regions. This study aims to describe and analyze the accountability of Nagari’s financial management in Nagari. The theory used in this research is Lukito level of accountability theory, namely technical accountability, strategic accountability, and political accountability. This type of research is descriptive and qualitative, collecting data through interviews, documentation, and observation. Informants were selected using purposive sampling. The stages of data processing are data collection, data reduction, data presentation, analysis, and conclusion. Data validation using source triangulation. The results showed that the principle of accountability in the financial management of the Nagari was carried out in stages starting from the planning, implementation, administration, reporting, and accountability stages of the village income budget not by the financial management regulations of the Regulation of the Minister of Villages, Development of Disadvantaged Regions and Transmigration RI No. 7 of 2021, Minister of Home Affairs Regulation Number 20 of 2018 and Regulation of the Regent of Agam Number 50 of 2018 related to the regulation of fund allocation. The Nagari apparatus are confused in allocating funds by applicable regulations. The main obstacle is the lack of socialization and guidance from the government.