Transparansi Dan Akuntabiiitas Pengeloiaan Keuangan Desa Pada Pemerintahan Desa Tasik Serai Kecamatan Talang Muandau Kahupaten Bengkalis

Nauli, Tiar (2022) Transparansi Dan Akuntabiiitas Pengeloiaan Keuangan Desa Pada Pemerintahan Desa Tasik Serai Kecamatan Talang Muandau Kahupaten Bengkalis. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine accountability and transparency in financial management in the government of Tasik Serai Village, Talang Muandau District, Bengkalis Regency. The location of this research was conducted in the government of Tasik Serai Village, Talang Muandau District, Bengkalis Regency. This study uses a qualitative method. The results of this study are that Tasik Serai Village is not transparent and accountable because it only fulfills some of the indicators, namely planning, administration, reporting and accountability. In the implementation of Tasik Serai Village, it is not in accordance with Theory accountability and transparancy and Permendagri No. 20 of 2018 where the receipt and disbursement of village cash is not done through the village cash account but uses a check book and does not have a village cash account. In terms of transparency, Tasik Serai Village is transparent enough, but there are aspects that must be considered again, namely, there is the provision of information media about activities being carried out in Tasik Serai village in terms of village financial management so that it is easily accessible by the community. In terms of accountability in the village of tasik serai it cannot be said to be accountable because it does not meet accounting principles.

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