TRANSPARANSI DAN AKUNTABILITAS IMPLEMENTASI PENGELOLAAN DANA ANGGARAN PENDAPATAN dan BELANJA DESA (APBDesa) SERTA IMPLIKASINYA TERHADAP KESEJAHTERAAN MASYARAKAT (Studi Kasus di Desa Bandar Alai Kari Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi Tah

Abstract

This research is backed by the opinion of the people who think that the village government of Bandar Alai Kari still lack the principle of transparency and accountability in the implementation of the fund management APBDesa. So, because of lack of principles of transparency and the acculability of the village government in the implementation of APBDesa then it will affect the welfare of society.

The purpose of this research is to know how to apply the principle of transparency and accountability in implementing the management of Budget fund in Bandar Alai Kari village and to know how the implications for welfare Village community of Bandar Alai Kari. This type of research is a qualitative study by using a comparative descriptness analysis approach.

The result of this research is the implementation of transparency principle of APBDesa fund management in Bandar Alai Kari is already in accordance with Permendagri number 113 year 2014 about village financial management. In the application of the principle of accountability fund APBDesa both planning, implementation, reporting and accountability is already in accordance with Permendagri number 113 year 2014 about the management of village finances, but at the administration level is not yet appropriate With Permendagri number 113 year 2014 about village financial management. As well as the implications of APBDesa funds on community welfare already look good.