Mekanisme Pengelolaan Alokasi Dana Desa dalam Menerapkan Open Government (Studi pada Pemerintah Desa Glingseran Kecamatan Wringin Kabupaten Bondowoso)

Septiawati, Mely (2026) Mekanisme Pengelolaan Alokasi Dana Desa dalam Menerapkan Open Government (Studi pada Pemerintah Desa Glingseran Kecamatan Wringin Kabupaten Bondowoso). Undergraduate thesis, Politeknik Negeri Jember.

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Abstract

Village Fund Allocation (ADD) management is a strategic instrument in supporting village autonomy and ensuring targeted development sustainability. One of the crucial efforts made by the village government to guarantee budget accountability is through the application of Open Government principles. This concept serves as a pillar of village governance aimed at increasing information transparency, encouraging active community participation, and realizing open and accountable village financial management. This study aims to analyze the mechanism of Village Fund Allocation (ADD) management in implementing Open Government principles in Glingseran Village, Wringin District, Bondowoso Regency. The research method used is a qualitative approach with a descriptive research type. Data collection techniques were carried out through interviews, documentation, and observation, with key informants including the Village Head, Village Secretary, Village Treasurer, Village Consultative Body (BPD), and community leaders. Data analysis was performed using an interactive model encompassing data reduction, data display, and conclusion drawing, with data validation through triangulation techniques. The results show that the Glingseran Village Government has implemented Open Government principles in the five stages of ADD management, namely planning, implementation, administration, reporting, and accountability. The contribution of this implementation is evident from the participatory Musrenbangdes, information disclosure through APBDes billboards, and community involvement in development. Nonetheless, management still faces obstacles such as limited digital literacy among village officials and the community, as well as weather disruptions to physical publication media. Overall, the implementation of Open Government plays a positive role in creating open village governance, but optimization of digital capacity is required so that the contribution of village fund management becomes more maximized and sustainable.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDK
Thesis advisorArdhiarisca, OryzaNIDN0030109002
Uncontrolled Keywords: Alokasi Dana Desa, Open Government, Transparansi, Akuntabilitas, Partispasi masyarakat.
Subjects: 550 - Rumpun Ilmu Ekonomi > 560 - Ilmu Ekonomi > 562 - Akuntansi
Divisions: Jurusan Bisnis > Prodi D4 Akuntansi Sektor Publik > Tugas Akhir
Depositing User: Mely Septiawati
Date Deposited: 30 Apr 2026 06:29
Last Modified: 30 Apr 2026 06:29
URI: https://sipora.polije.ac.id/id/eprint/55758

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