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Akuntabilitas dan Transparansi Pengelolaan Alokasi Dana Desa dalam Pembangunan di Desa (Studi Kasus di Desa Simpang Padang Kecamatan Bathin Solapan)

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This research was conducted to determine the Accountability and Transparency of Village Fund Allocation Management (ADD) in Village Development in Simpang Padang Village, Bathin Solapan District in 2020. The basic theory used in this study is Permendagri No. 20 of 2018 concerning village financial management at the planning, implementation, administration, reporting and accountability stages. The research method used in this study is a qualitative descriptive method. The types and sources of data used are primary data and secondary data. The results of the study indicate that the accountability indicators at the planning, implementation, administrative and financial management stages of Simpang Padang Village, Bathin Solapan District are in accordance with Permendagri No. 20 of 2018. However, at the reporting stage it is not in accordance with Permendagri No. 20 of 2018, because the village head compiled a report by combining all reports but it was not right on the second week of July of the current year. And the transparency indicator of Simpang Padang Village, Bathin Solapan District, is not in accordance with Permendagri No. 20 of 2018, because the village government lacks openness to the community in managing the Village Fund Allocation (ADD) in village development, there is no information board or announcement board regarding the amount of income and expenditure for carrying out Village Fund Allocation (ADD) management activities and the lack of village government involving community in managing village funds.

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Detail Information

Call Number

Akuntansi 352.48 Ayu a

Language

Indonesia

NPM

185310826

Publisher

Akuntansi : Universitas Islam Riau., 2022

Keyword(s)

Transparency
Accountability
Village Fund Allocation Management (ADD)

Other Information

Petugas

Uthi Kurnia

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