PENERAPAN PRINSIP TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (STUDI KASUS DESA PEPELEGI)

Abstract

This research aimed to find out whether the implementation of transparency and accountability principles had been applied by Pepelegi Village in its Village Revenue and Expenditure Budget. It could be seen from planning, accountability, and reporting which involved the villagers. The research was descriptive-qualitative. It described the steps in the implementation of transparency and accountability principles. Moreover, the informants were the Head Villager, head of planning, and treasurer. The instruments in the data collection technique were interviews, observations, and documentation. Furthermore, the data analysis technique started with a survey from employees of the village hall, a survey of the village policy, and doing analysis. The result concluded that Pemendagri Number 20, 2018 about Village Financial Management in the second article showed the management had to be transparent, accountable, and participative in the process of Village Budget Management. On the other hand, the process of arrangement had some burdens related to the Government budget limit since it was not suitable for the planning.