Analysis of Planning, Disbursement, Administration, Reporting and Accountability of the Direct Cash Assistance Program in Kawatak Village in Fiscal Year 2023

The purpose of this study is to determine the process of planning, distribution, administration, reporting and accountability of the Direct Cash Assistance program in Kawatak Village based on PMK No. 201 of 2022. The method used in this study is descriptive qualitative which aims to collect data to analyze and describe related to the BLT program. The sources in this study were the Village Head, Village Treasurer, Direct Cash Assistance Recipients and Community Leaders. The results of the study show that the village government has not been able to maximize the use of village funds in the Direct Cash Assistance planning process. In the distribution process, there are a few obstacles in determining the time of distribution. The administration and reporting process carried out by the village government is in accordance with what is stated in PMK No. 201 of 2022. And in the accountability stage of the Direct Cash Assistance program in the 2023 budget year, it is in accordance with PMK No. 201 of 2022 both to the local government and the community, but direct openness to the entire community is still an obstacle in the accountability process.