<![CDATA[AbstrakTujuan penelitian ini adalah untuk mengetahui dan menganalisis pelaksanaan program alokasi dana desa terhadap peningkatan pembangunan masyarakat di Desa Umanen Lawalu Kabupaten Malaka serta akuntabilitas pengelolaan alokasi dana desa di Desa Umanen Lawalu Kabupaten Malaka. Analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Hasil yang diperoleh menunjukan tahap pelaksanaan program alokasi dana desa terhadap peningkatan pembangunan masyarakat di Desa Umanen Lawalu Kabupaten Malaka dikerjakan oleh kelompok pelaksana yang dipercaya dan melibatkan sebagian masyarakat setempat untuk mengelola kegiatan sekaligus bertanggung jawab mengenai pembangunan yang akan dilaksanakan demi mensejahterakan masyarakat Desa Umanen Lawalu. Pencapaian tujuan Alokasi Dana Desa (ADD) belum optimal dengan turunnya anggaran penyelenggaraan pemeritahan, pembangunan dan kemasyarakatan, meningkatnya kemampuan lembaga kemasyarakatan di desa. Akuntabilitas pengelolaan alokasi dana desa di Desa Umanen Lawalu Kabupaten Malaka dalam tahap pertanggungjawaban pengelolaan ADD di Desa Umanen Lawalu menggunakan beberapa jenis laporan. Adapun tingkat kesulitan yang dialami terkait segala urusan mempertanggung jawabkan proses pengelolaan ADD di Desa Umanen Lawalu adalah sistem yang mudah berubah–ubah.Kata Kunci : Akuntabilitas, Alokasi Dana Desa..AbstractThe purpose of this study was to determine and analyze the implementation of the village fund allocation program to improve community development in Umanen Lawalu Village, Malacca Regency and the accountability of village fund allocation management in Umanen Lawalu Village, Malacca Regency. The data analysis used in this study is a qualitative descriptive analysis technique. The results obtained show that the implementation stage of the village fund allocation program towards improving community development in Umanen Lawalu Village, Malacca Regency is carried out by an implementing group that is trusted and involves some of the local community to manage activities as well as be responsible for the development that will be carried out for the welfare of the people of Umanen Lawalu Village. The achievement of the objectives of the Village Fund Allocation (ADD) has not been optimal with the decrease in the budget for the administration of government, development and society, and the increasing capacity of community institutions in the village. Accountability for managing village fund allocations in Umanen Lawalu Village, Malacca Regency in the accountability stage for ADD management in Umanen Lawalu Village uses several types of reports. The level of difficulty experienced related to all matters of accountability for the ADD management process in Umanen Lawalu Village is a system that is easy to change.Keywords: Accountability, Village Fund Allocation.]]>
