Trisela, Wanda (2023) Akuntabilitas Dan Transparansi Pengelolaan Dana Desa Di Desa Sumber Makmur Kecamatan Tapung Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to find out that the management of village funds in Sumber Makmur Village, Tapung District, Kampar Regency has fulfilled the principles of accountability and transparency. This type of research used descriptive qualitative method. Types and sources of data used are primary and secondary data. Data collection techniques used documentation and interviews. . The results of the study show that the accountability of Sumber Makmur Village in the planning, implementation and administration aspects is appropriate and can be said to be accountable. However, in the reporting and accountability aspects of Sumber Makmur Village it cannot be said to be accountable, because at the reporting stage for Sumber Makmur Village there were no reports on the realization of activities and at the accountability stage for Sumber Makmur Village there were no records of financial reports and other programs that entered the village. Transparency in Sumber Makmur Village is still not transparent due to the lack of openness of the village government in presenting the information contained in the billboards which only contain the APBDesa budget and there are limitations in accessing the general treasury book.

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