Transparansi Dan Akuntabiltas Pengelolaan Keuangan Desa Pada Pemerintah Desa Karya Indah Kecamatan Tapung Kabupaten Kampar

Simarmata, Rinawati (2022) Transparansi Dan Akuntabiltas Pengelolaan Keuangan Desa Pada Pemerintah Desa Karya Indah Kecamatan Tapung Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine how the implementation of village government transparency and accountability in managing village finace in Karya Indah village, Tapung district, Kampar district. This research uses descriptive qualitative method. Data collection techniques using documentation and interviews. The results of this study are that the Karya Indah village government has not complied with Permendagri 20, 2018, regarding transparency and accountability in village financial management, where transparency indicators regarding the provision of information on financial management activities are not in accordance with the indicators and the lack of community participation in participating in the MUSRENBANGDES. Accountability indicators cannot be said to be appropriate because they only meet several indicators, namely planning, administration, and accountability. The implementation indicators are not appropriate, where receipts and expenditures are not made using the village treasury account but using a check book. And for reporting it is not appropriate where the village head does not combine all reports in the second week of July due to a delay in the disbursement of central funds, which results in financial management and village financial management plans being hindered and not in accordance with the APBDes im-plementation plan.

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