Pursuing Village SDGs Through Village Fund Management Accountability

Abstract

This study analyzes the accountability of village fund management as the only funding that is relied on, in the era of economic recession which is felt as the impact of the Covid-19 pandemic in supporting the Village SDGs policy. The study used a qualitative method with online interviews because the area of the research object was one of the black zones of the Covid-19 pandemic in Indonesia. In order to achieve accountability, the Village government avoids abuse of authority by the village head as the highest authority in the management of the Village Fund, community participation and transparency to the community in the process of managing the Village Fund and implements programs in accordance with the village typology as an independent village. Finally, the village implemented reporting procedures in accordance with applicable policies and has used SISKEUDES properly as the implementation of policy accountability. The research shows that village funds are a reliable source of funds to support the Village SDGs policy. Accountability for village fund management is a major factor that must be considered so that the sustainability of village funds