Juniantika, Melisa (2023) Analisis Transparansi dan Akuntabilitas Pengelolaan Dana Desa Di Desa Rambah Hilir Timur Kecamatan Rambah Hilir Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the Transparency and Accountability of Village Fund Management in Rambah Hilir Timur Village, Rambah Hilir District, Rokan Hulu Regency based on Permendagri No. 20 of 2018. The location of this research was conducted in Rambah Hilir Timur Village, Rambah Hilir District, Rokan Hulu Regency. Types and sources of data used are primary and secondary data. The method used is descriptive qualitative by comparing existing practices and theories, then a conclusion is drawn to be presented in the thesis. The results of the study show that Transparency in Village Financial Management in Rambah Hilir Timur Village is not in accordance with Permendagri No 20 of 2018. Because in the transparency process the village head does not convey information to the public about the Village APB and reports on the realization of the Village APB by using billboards posted in front of the village office , information on executors of budget activities and the team carrying out the activities, reports on the realization of activities, activities that have not been completed/or not implemented, the remaining budget and addresses of complaints that have not been submitted to the public. In general, Accountability for Village Financial Management in Rambah Hilir Timur Village at the planning, implementation, administration, reporting and accountability stages is in accordance with Permendagri No. 20 of 2018.

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