ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA DESA LIBERIA KECAMATAN TELUK MENGKUDU KABUPATEN SERDANG BEDAGAI TAHUN 2022-2024
Keywords:
Accountability, Transparency, Village Fund ManagementAbstract
This research aims to analyze the conformity of village fund management in Liberia Village, Teluk Mengkudu Subdistrict, Serdang Bedagai Regency with accountability and transparency principles based on Minister of Home Affairs Regulation Number 20 of 2018 for the period 2022-2024. The research method used was descriptive with data collection techniques through documentation and interviews. The research population consists of Village Budget and Expenditure Reports in Liberia Village for 2022-2024. The results indicate that accountability in village fund management is considered fairly compliant with Permendagri Number 20 of 2018, although there are inconsistencies in the planning and administration stages. Meanwhile, transparency in village fund management has not complied with regulations because information is only posted on announcement boards that are not placed in strategic locations and there is no easily accessible information media for the community regarding accountability reports on APBDesa realization.References
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