Transparansi Dan Akuntabilitas Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa Di Desa Surya Indah Kecamatan Pangkalan Kuras Kabupaten Pelalawan

Aprilia, Putri (2022) Transparansi Dan Akuntabilitas Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa Di Desa Surya Indah Kecamatan Pangkalan Kuras Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

This research aims to determine whether the transparency and accountability of the management of village fund allocations in Surya Indah Village are in accordance with Permendagri Number 20 of 2018. This research is a type of qualitative research using a descriptive approach by collecting research data to be presented in detail so that a conclusion can be drawn. Through observation, interviews, and documentation. The results of this study indicate that the application of transparency in the management of village fund allocations in Surya Indah Village has not applied the principle of transparency properly in managing village fund allocations to the community based on Permendagri Number 20 of 2018. This is due to the lack of openness of the village government in conveying information through billboards which only display only the Village APB budget and the limitations of the community in obtaining information regarding the management of Village Fund Allocation. In the implementation of accountabilty for the planning, implementation, and accountability stages, it has been carried out well and can be said to be accountable because it is in accordance with Permendagri Number 20 of 2018. However, for the administration and reporting stages it is still considered not accountable. At the administrative stage, the recording in the general ledger is closed at the end of each year. At the reporting stage, the preparation and incorporation of all reports was not appropriate in the second week of July of the current year.

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