Rosmita, Ayu (2022) Akuntabilitas Dan Transparansi Pemerintah Desa Dalam Pengelolaan Keuangan Desa (studi Kasus: Desa Bantayan Kecamatan Batu Hampar Kabupaten Rokan Hilir). Other thesis, Universitas Islam Riau.

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Abstract

This research is a study that examines accountability and transparency in managing village finances. The purpose of this study was to analyze and determine the level of accountability and transparency of the village government, namely Bantayan Village, Batu Hampar District, Rokan Hilir Regency. The research method used in this research is descriptive qualitative. The data used in this research is in the form of primary data obtained directly from the community and village/penghuluan village government officials in Bantayan Village. While secondary data, namely in the form of archival documents related to accountability reports on the realization of APBKep, documents proof of money disbursement, attendance lists for deliberations and other documents obtained from the government of Bantayan Village, Batu Hampar District, Rokan Hilir Regency. The results of this study indicate that the implementation of accountability in Bantayan Village financial management has been carried out almost completely at every stage. Meanwhile, regarding transparency in managing village finances, there are still deficiencies such as the dissemination of information on the village budget that has not been widely informed to the public. So that there is a need for improvement.

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