TRANSPARANSI DAN AKUNTABILITAS PELAKSANAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (Studi Kasus pada Desa Jatirejo Kecamatan Loceret Kabupaten Nganjuk)

Abstract

This research aims to determine the extent to which the implementation of the principle of transparency and accountability of the implementation of Village Revenue and Expenditure Budget (APBDes) in Jatirejo Village, Sub-district Loceret, Nganjuk District focusing on the stage of accountability. The research method that been used is qualitative descriptive approach. The data collection technique that used in this research is technique of interview and documentation. The interviewees in this research are the Village Secretary, Head of Financial Finance Affairs, Village Consultative Board (BPD) and community representatives. The data analysis technique done by using data collection, data reduction, data presentation, and conclusion. The results of this research indicates that the government of Jatirejo Village, Loceret Sub District, Nganjuk District has implemented the principles of transparency and accountability in the implementation of APBDes 2016 yearly budget. In general, transparency in Jatirejo Village has been done well but still needs much improvement to towards perfection and accountability in the Village Jatirejo has done very well, this needs to be maintained.
Keywords: Village revenue and expenditure budget (APBDes), transparency, accountability.