Transparansi Dan Akuntabilitas Pemerintah Dalam Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Paran Padang Kecamatan Sipirok Kabupaten Tapanuli Selatan)

Yuni Anisah, Dinda (2022) Transparansi Dan Akuntabilitas Pemerintah Dalam Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Paran Padang Kecamatan Sipirok Kabupaten Tapanuli Selatan). Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to describe and explain the presence or absence of Accountability and Transparency in Village Financial Management in Paran padang Village, Sipirok District, South Tapanuli Regency in 2020. The theory that is used as the basis in this research is Permendagri Number 20 of 2018, concerning village financial management, namely planning, implementation, administration, reporting, and accountability. The research method used is a qualitative method with a descriptive approach. The results show that the accountability indicators, namely the planning, implementation, administration, and reporting and accountability processes for financial management in Paran padang Village, Sipirok District, South Tapanuli Regency are in accordance with Permendagri No.20 of 2018. However, the transparency indicators of Paran padang Village are not in accordance with Permendagri No.20 of 2018, because there is no announcement board or information board regarding the amount of expenditure and income in carrying out village financial management activities.

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