Fercy, Seftyana Bella (2023) Transparansi Dan Akuntabilitas Pengelolaan Keuangan Desa Pada Pemerintahan Desa Bukit Kratai, Kecamatan Rumbio Jaya, Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This research was to know how the application of transparency and accountability of village financial management in Bukit Kratai Village, Rumbio Jaya District, Kampar Regency based on Permendagri No.20 of 2018. This research used descriptive qualitative method. All data collected through interviews and documentation. The result indicated that village financial management not completely appropriate with the transparency on Permendagri No.20 of 2018, which the record of cash in and cash out can't access by public. On accountability's indicator not fully appropriate, because of at the planning phase, the APBDes not designed on October due to Bukit Kratai Village has to wait until the circular letter and disburesment of funds from the regency. On its implementation, the budget execution's document not arrenged on time because of before the DPA's made, must be analyze first. At the reporting phase, the headman of Bukit Kratai Village was late in compiling the implementation and activity realization report due to delay in the disbursement of funds from the district.

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