Analisis Transparansi Dan Akuntabilitas Pengelolaan Keuangan Desa (Studi Kasus Desa Lubuk Batu Tinggal Kecamatan Lubuk Batu Jaya Kabupaten Indragiri Hulu)

Fernanda, Muhamad (2022) Analisis Transparansi Dan Akuntabilitas Pengelolaan Keuangan Desa (Studi Kasus Desa Lubuk Batu Tinggal Kecamatan Lubuk Batu Jaya Kabupaten Indragiri Hulu). Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study was to determine the application of the principles of transparency and accountability of village government in village financial management in Lubuk Batu Tinggal village, Lubuk Batu Jaya district, Indragiri Hulu regency with Permendagri No.20 of 2018 terms of planning, implementation, administration, reporting, and accountability. This study uses a qualitative method with a descriptive approach to the informants of this study consisting of the village head, village secretary, village treasurer, and other related village officials. Data collection techniques using documentation and interviews. Data analysis techniques start from collecting data, analyzing data, and drawing conclusions. The results showed that at the transparency stage, Lubuk Batu Tinggal village was not in accordance with Permendagri No.20 of 2018, due to the absence of a bulletin board or information regarding the amount of village expenditure and income and the absence of a complaint address to criticize and provide advice to the village government. And at the accountability stage, it is in accordance with Permendagri No.20 of 2018, but there are only problem at the administrative stage due to delay in reporting the village treasurer to the village secretary due to human resources who lack accounting knowledge and only a few people in the village head office.

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