Simarmat, Melva Indri Ayu (2022) Akuntabilitas Dan Transparansi Pengelolaan Alokasi Dana Desa (ADD) Di Desa Salo Kecamatan Salo Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to find out how the implementation of Accountability and Transparency in the Management of Village Fund Allocations in Salo Village, Salo District, Kampar Regency. This study uses a qualitative method. The results of this study are that the village of Salo is not accountable because it only fulfills some of the indicators, namely planning, administration, and accountability. In recording the village of Salo using SISKUEDES. In the implementation of the village of Salo, it is not in accordance with PERMENDAGRI No. 20 of 2018 where receipts and expenditures are not made through the village treasury account but use a check book and do not have a village treasury account. Reporting was not appropriate because the village head did not combine all reports in the second week of July due to a delay in disbursing funds from the center so that the village of Salo was hindered in managing village finances which resulted in the plan to use village funds not in accordance with the APBDes implementation plan. In terms of transparency, the village of Salo is transparent enough, but there are several aspects that must be paid more attention to, namely, related to the provision of information media and information boards that contain information about activities being carried out by the village in terms of the allocation of village funds that are easily accessible or seen by the community.

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