Transparansi Dan Akuntabilitas Pemerintah Dalam Pengelolaan Alokasi Dana Desa (Studi Kasus Pada Desa Mahato Sakti, Kecamatan Tambusai Utara, Kabupaten Rokan Hulu)

Niken, Niken (2022) Transparansi Dan Akuntabilitas Pemerintah Dalam Pengelolaan Alokasi Dana Desa (Studi Kasus Pada Desa Mahato Sakti, Kecamatan Tambusai Utara, Kabupaten Rokan Hulu). 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 Mahato Sakti Village, Tambusai Utara District, Rokan Hulu Regency in 2020. The theory that is used as the basis for 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 financial management accountability processes in Mahato Sakti Village, Tambusai Utara District, Rokan Hulu Regency are in accordance with Permendagri No. 20 of 2018. However, the transparency indicators of Mahato Sakti Village are not yet appropriate. 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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