PERTANGGUNGJAWABAN PELAKSANAAN ANGGARAN DALAM MEWUJUDKAN TRANSPARANSI PENGELOLAAN KEUANGAN DESA

Abstract

This research was to find out the responsibility mechanism of village fund management and also to find out the role of accountancy to achieve transparency and accountability. The research was conducted at Village Pringapus district Dongko Trenggalek sub-district. This research was a descriptive qualitative method. Meanwhile, the data collection technique used interviews and documents. While the validity of the data used technique and sources of triangulation. The research result showed that the local government of Pringapus village had implemented the principle of transparency and accountability with transparency of responsibility of village fund management in 2000 of budget years. The village fund management steps were: (1) Planning, namely the Prigapus village government was conducted a deliberation start from the hamlet level to the village level with the implementation of participation and responsiveness. (2) Implementation, namely the implementation of information delivery carried out by the Pringapus village through mass media such as banners, website and using information boards at locations at the village office to convey information to the community, (3) reporting, namely reporting that has gone well in accordance with the regulation of the Trenggalek Regent Number 2 regarding the 2020 Village Revenue and Expenditure budget, (4) accountability mechanisms with supervision and implementation in the development sector activity program that has been running well seen from the success of the programs that have been implemented. has been planned and supported by a village fund accountability report taken from the APBDes accountability in Pringapus Village, Dongko District, Trenggalek Regency.
Keywords: transparency, village fund management