Syahputra, Mhd Arfan (2023) Akuntabilitas Dan Transparansi Pengelolaan Dana Desa Di Desa Kayu Ara Permai Kecama-tan Sungai Apit Kabupaten Siak. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to find out how Accountability and Transparency of Village Funds are managed. The method of analysis used is descriptive qualitative analy-sis, namely: analyzing the research process using interviews for Village Fund man-agers in Kayu Ara Permai Village, Sungai Apit District, Siak Regency regarding the financial reporting system implemented by the Kayu Ara Village Government and then elaborated according to Permendagri 113 of 2014. The results of this study show that the accountability of village government financial management is fully accountable. Then at the transparency stage it is still not transparent because openness is still needed in recording incoming and outgoing cash along with details of optimal realization reports.

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