Kurniawan, Ahmad Sandi (2023) Analisis Akuntabilitas Dan Transparansi Dalam Pengelolaan Alokasi Dana Desa (studi Kasus Di Desa Teluk Kecamatan Kuala Kampar Kabupaten Pelalawan). Other thesis, Universitas Islam Riau.

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Abstract

This study aims (1) to determine the application of village fund allocation accountability in Teluk Village, Kuala Kampar District, Pelalawan Regency based on Permendagri No. 20 of 2018 (2) to determine the application of village fund allocation transparency in Teluk Village, Kuala Kampar District, Pelalawan Regency based on Permendagri No. 20 of 2018. The method used is descriptive qualitative research method and uses data collection techniques of interviews, observation, documentation. Furthermore, using data analysis with an interactive analysis model through three stages, namely data reduction, data presentation, and conclusions. The sample used is Village Officials who are competent in managing ADD in Teluk Village, Kuala Kampar District, Pelalawan Regency. The results of this study indicate that the application of the principles of accountability for the planning,implementation,financial administration,reporting and accountability stages has been carried out properly and can be said to be accountable because it is in accordance with Permendagri Number 20 of 2018. However, the reporting and accountability stages are still considered less accountable. The implementation of the principle of Transparency in Village Financial Management in the Teluk Village Government has not yet implemented the principle of transparency in accordance with the guidelines of Permendagri Number 20 of 2018. This is due to the lack of openness of the village government in conveying information through billboards that only display the Village APB budget and the limitations of the community in obtaining information about village financial management.

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