ANALISIS AKUNTABLITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DESA

Abstract

This research was located in Tumpuk village, at Tumpuk Pule Street, Kecamatan Tugu Kabupaten Trenggalek, East Java. It aimed to (1) analyze the accountability and transparency in Village Financial Management, (2) find out the Village Financial Management in Tumpuk village. From its purpose, Village Financial Management which was applied by the Tumpuk Village Government had been pictured. The research was descriptive-qualitative. Moreover, the instruments in the data collection technique were interviews, observation, and documentation. The data analysis technique used interactive analysis through three steps, namely data reduction, presentation, conclusion, and verification. Furthermore, competent village officers in Village Funds Allocation in Tumpuk village, Kecamatan Tugu Kabupaten Trenggalek were the sample. The result showed that accountability and transparency of Village Financial Management through planning, implementation, managing, reporting, and liability in Tumpuk village, Kecamatan Tugu had suited Pemendagri Number 113, 2014. However, the transparency did not suit completely since in the implementation there was no information about the Village Financial Management. On the contrary, for the reporting, the Village Government of Tumpuk had been accountable and suited Pemendagri Number 113, 2014.