Akuntabilitas Dan Transparansi Pengelolaan Keuangan Desa Pada Pemerintahan Desa Berakit Kecamatan Teluk Sebong Kabupaten Bintan

Fratiwi, Afriliya (2022) Akuntabilitas Dan Transparansi Pengelolaan Keuangan Desa Pada Pemerintahan Desa Berakit Kecamatan Teluk Sebong Kabupaten Bintan. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine whether village financial management in the Berakit Village administration, Teluk Sebong District, Bintan Regency has met the principles of accountability and transparency based on Permendagri Number 20 of 2018. The type of data and data sources used are primary data. Data collection techniques used in this study were documentation, observation, and interviews. Then the data analysis technique used is descriptive qualitative analysis. The results of the study indicate that Berakit Village in the application of the principle of accountability at the planning, implementation, and administrative stages is in accordance with Permendagri Number 20 of 2018 and can be said to be accountable. However, the application of the principle of accountability at the reporting and accountability stages of Berakit Village is still not in accordance with Permendagri Number 20 of 2018, because at the reporting stage of Berakit Village there is no report on the realization of activities and at the planning stage of Berakit Village there is no record of financial statements and lists of sectoral programs, programs regions and other programs that enter the village. The application of the principle of transparency in village financial management in Berakit Village is still not transparent and not in accordance with Permendagri Number 20 of 2018, due to the lack of openness of the village government in presenting information listed on billboards which only contain the Village APB budget and there are limitations in accessing the general cash book.

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