Akuntabilitas Pelayanan Kantor Kelurahan Tinoor 2 Kota Tomohon

Abstract

This study analyzes the accountability of village fund management in Bebu Village, Sangihe Islands Regency, against the backdrop of a corruption case involving three key elements of the village government during 2019-2022. Using a qualitative approach with a case study design, data were collected through observation, in-depth interviews, and documentation. The findings reveal that village fund management during the case period was not accountable, characterized by procedural irregularities, absence of legitimate records with indications of fictitious transactions, reports withheld from authorized parties, and an absence of transparency. In the post-case period, management has begun moving toward greater accountability, though a reactive recording culture persists and detailed reports have yet to reach the community as a concrete basis for oversight. The determining factors in village fund management in Bebu Village are village apparatus competence, oversight, and community participation, which operate in an interrelated manner. Weak technical competence was compounded by low integrity among village officials. Oversight failed not because of limited supervisor capacity, but because the materials and space necessary for oversight were actively suppressed. Community participation in development activities was high; however, reluctance to engage with the formal village governance system created its own challenge in meeting the competence requirements of village apparatus.