ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DALAM MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS (Studi Di Desa Kampung BaruTeratak Air Hitam Kecamatan Sentajo Raya Kabupaten Kuantan Singingi)

Abstract

This research is a qualitative descriptive study that aims to find out the APBDes Management in Teratak Air Hitam Village, Sentajo Raya District in 2019. Data sources used in this study are primary data sources and secondary data. Primary data sources were obtained through field observations and interviews with informants, while secondary data sources were obtained through books, the internet and related documents. as the informant in this study the Village Head, Village Secretary, General Chairperson, Village Treasurer, Government Chairperson and Chairman of BPD Teratak Air Hitam Village The results of this study concluded that the transparency of Village Budget Revenue Management (APBDes) in Village Teratak Air Hitam Sentajo Raya District had applied the principle of transparency. easily accessible by the community. While APBDes Management Accountability in the planning, implementation, administration, reporting and accountability stages has been carried out well by the management team in accordance with the applicable laws and regulations.