Analisis Akuntabilitas Dan Transparansi Pengelolaan Keuangan Desa Studi Kasus Di Desa Sukajaya Kabupaten Sumedang

Reka Mustika Rama, Nugraha Nugraha, Raden Dian Hardiana

Abstract


This study aims to determine how the accountability and transparency of village financial management are seen from the dimensions of accountability, honesty and legal accountability, process accountability, program accountability, policy accountability, informativeness, openness, and disclosure. This research was conducted in Sukajaya Village, Sumedang Regency using a qualitative type of research with a case study method. Data collection was carried out by interviewing several related informants and reviewing documents. Data analysis used the Miles and Huberman model, namely data reduction, data display, and conclusion drawing. The results of this study indicate that Sukajaya Village has implemented village financial management accountability well, but some people do not know what policies are made by the village. Meanwhile, in compliance with transparency, Sukajaya Village has been transparent, marked by openness in program implementation by installing information boards regarding ongoing programs, but installing the APBDes infographic on the front page of the village and disseminating infographics about APBDes to social media has not been implemented.


Keywords


accountability; transparency; village financial management

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References


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