Analisis Transparansi Dan Akuntabilitas Dalam Pengelolaan Keuangan Desa Pada Pemerintahan Desa Balam Jaya Kecamatan Tambang Kabupaten Kampar

Oktafiani, Lia (2022) Analisis Transparansi Dan Akuntabilitas Dalam Pengelolaan Keuangan Desa Pada Pemerintahan Desa Balam Jaya Kecamatan Tambang Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to adjust the Transparency and Accountability of Village Financial Management in the government of Balam Jaya Village, Tambang District, Kampar Regency with Permendagri No. 20 of 2018. The location of this research is in Balam Jaya Village, Tambang District, Kampar Regency which is located at Jl. Raya Pekanbaru-Bangkinang Km 32. Types and sources of data used are primary data and secondary data. The method used in this study is descriptive qualitative, namely analyzing and summarizing the data collected in the form of observations, interviews and documentation which will then draw conclusions to be presented in the thesis. The results of this study are that at the Transparency stage in Balam Jaya Village, Tambang District, Kampar Regency, it is not in accordance with Permendagri No. 20 of 2018, because there is no notice board or information board containing the Accountability Report and written activities. Meanwhile, at the Planning, Implementation and Accountability stages in Balam Jaya Village, it is appropriate or can be said to be accountable based on Permendagri No. 20 of 2018. However, Accountability at the Administration and Reporting stage in Balam Jaya Village is not yet appropriate based on Permendagri No. 20 of 2018, because at the Administration stage, the cash book is generally not closed at the end of the month, but the cash book is generally closed every semester reporting will be carried out. And at the Reporting stage, the first semester report on the Village APB consisting of a Village APB implementation report and a budget realization report that should have been reported the second week of July but the report was reported i

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