PERAN AKUNTANSI DALAM PROSES PERENCANAAN PEMBAGUNAN DAN PENGANGGARAN

Abstract

This research to find out the role of accounting in process of development and budgeting of Pagendingan village,
Galis sub-district, Pamekasan district, Madura. While, it focused on its transparency and accountability.
Meanswhile, the research was descriptive-qualitative. Moreover, the instrument in data collection technique used
interview and documention. Furthermore, the respondents were head of village, its secretary, its treasure, village
deliberation agency, and public representative. The research result showed local govement of Pagendingan village,
Galis sub-district, Pamekasan, Madura had implemented principle of accountability and transparency on the
arrangement of village budget 2019. Overall, transparency and accountability at Pagendingan village Galis subdistrict
Pamekasan district Madura had run very well. Therefore, this should be maintained and developed. From
the interview, which had done with some respondents namely village officials and village representative, it
concluded the proses of arrangement of accountability reprt of village fund which was funded by APBD, was in
accordance whit the applied regulations. It brief, Pagendingan village, Galis sub-district, Pamekasan district,
Madura had manage it budget in order to avoid some issues of fund fraud.
Keywords: village budget, accountability mechanism, transparency