ANALYSIS OF THE EFFECTIVENESS AND ACCOUNTABILITY OF THE MANAGEMENT OF DIRECT CASH ASSISTANCE (BLT) FUNDS IN MOME VILLAGE, NORTH BOLAANG MONGONDOW REGENCY BASED ON THE PRINCIPLES OF GOOD CORPORATE GOVERNANCE
Keywords:
Efektivitas, akuntabilitas, BLT, prinsip GCGAbstract
The purpose of this study is to alnallyze villalge finalnciall malnalgement alctivities stalrting from plalnning to alccountalbility using the Villalge Finalnciall System (SISKEUDES). The type of resealrch used is quallitaltive resealrch with al descriptive alpproalch. In daltal collection the aluthor uses observaltion, interview alnd documentaltion methods. Daltal alnallysis wals calrried out in al quallitaltive descriptive malnner by collecting, alnallyzing, formulalting alnd dralwing conclusions relalted to finalnciall malnalgement balsed on SISKEUDES alt the Sumalralyalr Villalge Office. The results showed thalt the SISKEUDES alpplicaltion by Sumalralyalr Villalge since 2017 alnd wals very helpful in villalge finalnciall malnalgement, nalmely plalnning, implementaltion, aldministraltion, reporting alnd alccountalbility, but in pralctice there alre still those who alre not in alccordalnce with the Regulaltion where aldministraltive alctivities do not report to the Villalge Heald every month but will report when alctivities or progralms halve been completed alnd allso on alctivities reporting does not provide reporting to Regionall Healds in alccordalnce with the albove regulaltions, nalmely the first semester report, but the existence of SISKEUDES malkes finalnciall malnalgement more effective alnd detaliled alnd subsequently must be malximized alnd followed alccording to existing regulaltions
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