Akuntabilitas Dan Transparansi Pengelolaan Dana Desa di Nagari Kudu Gantiang Kecamatan V Koto Timur Kabupaten Padang Pariaman

Oktavia, Elsi (2022) Akuntabilitas Dan Transparansi Pengelolaan Dana Desa di Nagari Kudu Gantiang Kecamatan V Koto Timur Kabupaten Padang Pariaman. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the implementation of village financial management in the Nagari Kudugantiang Government, East Koto V District in fulfilling the principles of accountability and transparency in accordance with Permendagri No. 20 of 2018. This study is a qualitative research. Data collection techniques in this study were documents and interviews. The result of this study is that the Nagari Kudugantiang Government is already accountable in fulfilling the principles of accountability at the planning, administration, reporting and accountability stages. Meanwhile, in the implementation stage, it is not yet fully appropriate because the head of office and the executive branch report the final realization report late from the specified time. Furthermore, on the principle of transparency, the Nagari Kudugantiang Government has provided information regarding the accountability report for the use of Nagari funds through billboards installed in front of the Nagari Office. However, the completeness of the information is not in accordance with Permendagri No. 20 of 2018 where in the information only a report on the realization of the Nagari APB and the activity implementation team is submitted, while for activities that have not been completed and/or not implemented, the remaining budget and address for complaints do not yet exist.

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