AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DESA DALAM UPAYA MENINGKATKAN PEMBANGUNAN DESA

Abstract

The research aimed to find out the accountability and management transparency of village financial management
at Pandeman Village Arjasa District Sumenep start from the planning stage, implemenation stage, administration
stage, reporting and accountability stage. The research method used a qualitative method with a descriptive
approach i.e., description of village financial management at Pandeman village. Moreover, the research data
collection technique used interviews, observation and documentation. Meanwhile, the interview informants of this
research were the Village Head, Village Secretary, Village Treasurer and Community Leaders. The research result
concluded that the village government of Pandeman Village had implemented the accountability and transparency
principle yet based on the Minister of Home Affairs Regulation Number 20 of 2018. Based on the research analysis
result showed that the management of village finance at the stages of planning stages, implementation,
administration, reporting and accountability had been appropriate and running smoothly, meanwhile, at the stage
of administration and accountability, there was one indicator that was not by the Regulation of the Minister of
Home Affairs Number 20 of 2018.