Tujuan dari penelitian ini adalah untuk mengevaluasi peran masyarakat dalam pengawasan Dana Desa di Desa Jeungjing Kecamatan Cisoka Kabupaten Tangerang. Jumlah dana yang dianggarkan bagi Dana Desa dalam APBN 2017 mencapai Rp60 triliun, meningkat hampir 300 dibandingkan anggaran Dana Desa tahun 2015. Namun demikian, hasil pantauan ICW terhadap kasus korupsi desa selama tahun 2015-2017 menunjukkan tren peningkatan setiap tahunnya. Desa Jeungjing merupakan salah satu desa tertinggal di Kabupaten Tangerang dan mengalami kasus keterlambatan penyampaian laporan pertanggungjawaban Dana Desa Tahap 1 Tahun 2017. Permasalahan dalam pengawasan masyarakat di Desa Jeungjing diteliti menggunakan teori akuntabilitas yang memandang suatu mekanisme akuntabilitas sebagai interaksi antara aktor dan forum. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada multiple unit analysis meliputi masyarakat desa, perangkat desa dan lembaga pengawas. Hasil penelitian menunjukkan bahwa implementasi pengawasan masyarakat di Desa Jeungjing masih belum optimal disebabkan kurangnya akses informasi laporan pertanggungjawaban dan masih rendahnya tingkat pemahaman dan kepedulian masyarakat desa. Implikasi dari penelitian ini adalah perlunya meningkatkan akses informasi dan upaya pendidikan dari pemerintah kepada masyarakat desa terkait peran masyarakat dalam pengawasan dana desa dan struktur saluran pengaduan masyarakat.

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The purpose of this research is to evaluate the role of the community in monitoring the Village Fund in Jeungjing Village, Cisoka Sub District, Tangerang District. The total budgeted funds for the Village Fund in the 2017 APBN has reached Rp60 trillion, up to nearly 300 compared to the Village Fund budget in 2015. However, Indonesian Corruption Watch 39 s monitoring of village corruption cases during 2015 2017 shows an upward trend every year. Jeungjing Village is one of the deprived villages in Tangerang District and experiencing cases of delay in reporting realization of Village Funds Stage 1 Year 2017. Problems in community monitoring in Jeungjing Village were analyzed using accountability theory which looked at mechanism accountability as the interaction between actors and forums. This research uses qualitative method with case study approach on multiple unit analysis including village community, village government and oversight institution. The result of the research shows that the supervision of Jeungjing Village society to the Village Fund is still not optimal due to the low level of understanding and awareness of the community and inadequate access to information. The implication of this research is the need to improve the access of information and educational efforts from the government to the village community related to the role of the community in village funds monitoring and the structure of complaint channel of the community.