ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DI DESA PASIR EMAS KECAMATAN SINGINGI Periode 2016-2018

Abstract

This research is a qualitative research that aims to analyze the financial processing of the APBDes in Pasir Emas Village, Singingi District. The types of data used are primary data and secondary data, where the primary data is the result of question and answer interviews with related parties in the research contained in the research sample, namely the Village Head, Village Secretary, Village Treasurer, BPD Chairperson, and Village Community. While secondary data in the form of village government organizational structure, a brief history of the Pasir Emas Village and matters related to the history of the Pasir Emas Village. This research was conducted using descriptive methods by reducing data (summarizing), presenting data, interviewing and drawing conclusions in accordance with the reseach indicators, No. 113 of 2014 and verification. The results of this study are that the management of the APBDes in Pasir Emas Village has been based on the principle of transparency and the Accountability principle, although it is not fully in accordance with existing provisions and not fully in accordance with the research indicators, namely Permendagri No. 113 of 2014. Therefore, improvements need to be made sustainable while still adjusting the situation and conditions and the Development of applicable laws and regulations.