Ningsih, Yeni Listia (2023) Transparansi Dan Akuntabilitas Pengelolaan Dana Desa Pada Desa Tanah Tinggi Kecamatan Tapung Hilir Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to describe and explain whether there is transparency and accountability in the management of village funds in Tanah Tinggi village, Tapung Hilir district, Kampar district in 2018, 2019, 2020. The theory used as the basis for this research is Permendagri Number 20 of 2018 concerning financial management village namely: planning, implementation, administration, reporting and accountability. Types and sources of data used are primary and secondary data. This research descriptive qualitative research by comparing practice and theory. The result of the study show that Tanah Tinggi Village, in applying the principle of transparency or oppeness of village funds to indicators of reporting and accountability of the village government, does not apply the principle of transparency but only seventy percent is transparent to the community, this is due to the lack of openness to the public regarding information on village fund management, not there is information that can be accessed by the public but there are only details listed on the billboards, the billboard only contain the APBDes budget details. At the Accountability or accountability stage of village funds in Tanah Tinggi Village, eighty percent are accountable because there are still delays in reporting due to negligence of village officials.

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