Analisis Transparansi Dan Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Merangin Kecamatan Kuok Kabupaten Kampar)

Muctiani, Suhada (2022) Analisis Transparansi Dan Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Desa Merangin Kecamatan Kuok Kabupaten Kampar). Other thesis, Universitas Islam Riau.

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Abstract

The location of this research was conducted in Merangin Village which is located at Jl. Crossing Riau-Sumbar Rantau Berangin Merangin Village, Kuok District, Kampar Regency, Riau Province. The method used is descriptive qualitative. The types and sources of data used are primary and secondary data. Data were collected through interviews and documentation which were then analyzed using the Miles and Huberman model through four stages, namely (1) data collection, (2) data reduction, (3) data presentation, (4) drawing conclusions. The results of this study indicate that at the Transparency Stage of Village Fund Management in Merangin Village it is not fully in accordance with Permendagri Number 20 of 2018 because there is no information regarding the accountability report on the realization of APBDesa to the community. At the Accountability Stage for Administration and Accountability for Village Fund Management, it is guided by Permendagri Number 20 of 2018. However, the accountability stage of reporting is still not effective in terms of reporting on the implementation of the first semester APBDesa due to delays in the budget ceiling and budget disbursement from the central and regional levels.

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