TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA WAHAS KECAMATAN BALONGPANGGANG KABUPATEN GRESIK

Abstract

This research aimed to analzye the transparency and accountability in the village finance management system which measure in terms of planning, implementation, administration, reporting and accountability stages. The research was descriptive-qualitative. Furthermore, the instruments used interviews, observation, and documentation. The inductive data analysis was through four stages, namely organizing data, simplifying data, data analyzing process, and interpreting results. Additionally, the sample was village aparatus. The research result showed that transparency and accountability of village financial management has been in accordance with Permendagri No. 20 of 2018. The planning stages and implementation fund had been stated transparan. This was due to when the village apparatus were preparing the APBDes, there was the involvement of village elements and the secretary to convey APBDes information to village elements. Meanwhile, the administrative, reporting, and accountability stages were said to be accountable. It meant the village treasurer carried out responsibilities by reporting an accountability report to the head of a village. Then, it reported the realization implementation of APBDes to Bupati through Camat. Moreover, the financial report was informed to the public through a banner.