AKUNTABILITAS DAN TRANSPARANSI DALAM PENGELOLAAN KEUANGAN DESA

Abstract

The purpose of this study was to determine the form of accountability and transparency of village financial management in the village of Kanangan, Cerme sub-district, Gresik district. This study uses a qualitative approach with a descriptive type. Data collection techniques were carried out by interviews and documentation, as well as data analysis techniques using the Miles and Huberman model. The results of this study indicate that the Kandangan Village Government in managing the Village Fund Allocation from the initial stage to the accountability reports has been carried out according to the format provisions of the central government. The village government in supporting valid reporting is also supported by including reports on village assets, reports on sectoral programs and regional programs that enter the village, as well as reports on the use of village funds in 2020. The realization stage of the village fund budget is in accordance with the priorities needed and has a direct impact on progress and welfare. Kandangan Village community. The Kandangan Village Government also fulfills information disclosure through village meetings and bulletin boards that have been installed so that access to information for the community goes well. This shows that the Kandangan Village government has met the requirements of good governance.
Keywords: accountability, transparency and village financial management