AKUNTABILITAS PEMERINTAHAN DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) (Studi Kasus di Desa Banjarsari Kecamatan Bandarkedungmulyo-Jombang).

Abstract

ABSTRACT
The aim of this research is to determine the application of the principles of
transparency and accountability in the management of APBDes which includes
planning, implementing, reporting and accountability activities. The research method
used is a qualitative method with a descriptive approach. The respondents of this
reasearch consisted of the village secretary, PKK treasurer, and community
Representatives. The techniques of collecting data are by interview, observation and
documentation. Data analysis techniques begin with data collection, data reduction,
data presentation and conclusion. The results of this study indicate that Banjarsari
apparatus of Bandarkedungmulyo-Jombang subdistrict has implemented the
principles of transparency and accountability in the management of APBDes.
Planning and implementing APBDes has applied the principles of transparency and
accountability. While the accountability of APBDes physically shows an accountable
implementation. The main obstacle is the disbursement of funding sources which is
not accordance with the plan.
Keywords: Management of Village Budgeting and Expenditure (APBDes),
Transparency and Accountability.