PERAN AKUNTANSI UNTUK MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEUANGAN DESA

Abstract

This research determines the role of accounting in providing transparency and accountability in the village financial management at Desa Bira Tengah Kecamatan Sokobanah, Sampang, Madure. Furthermore, the research applies qualitatively. The instruments in the data collection technique were interviews and documentation. The respondents were the head of the village, secretary, head of finance, and representatives of Desa Bira Tengah. The result indicates that the village government of Desa Bira Tengah has applied transparency and accountability in the village financial arrangement of 2023. This is completed with accountability reports of step 1, 2, and 3. Moreover, there is an information board about infrastructure and development for village progress. In general, both transparency and accountability in Desa Bira Tengah has run well, so that it needs to be maintained and developed. Additionally, from the result of interviews with some respondents in villages’ officers and village representatives, it shows that the process of the accountability report of financial management and villagers’ participation in the village financial planning has suited existing regulation in 2023. In conclusion, the government of Desa Bira Tengah has managed the financial village in 2023 properly and avoided some issues of village financial fraud.