Accountability and Transparency Accountability of the Village Expenditure Revenue Budget (APBDes)
Akuntabilitas dan Transparansi Pertanggungjawaban Anggran Pendapatan Belanja Desa (APBDes)
DOI:
https://doi.org/10.21070/ups.1132Keywords:
Accountability, Transparency, Village Income and Expenditure Budget (APBDes)Abstract
There are many problems in the preparation of APBDes and financial management, especially in terms of accountability for regional financial management and public transparency regarding APBDes implementation. In managing the village budget, good governance must pay attention to the basis of transparency and accountability as an authority or individual. The purpose of this research is to find out and measure the level of transparency and accountability in APBDes accountability in the village of Tulangan, District of Tulangan, Sidoarjo Regency. In this study, researchers used qualitative methods with an interpretive approach. The results of this study are that the accountability for the accountability and transparency of the APBDes in the village of Tulangan is in accordance with the established laws and regulations and it can be seen that the form of transparency in this village is by presenting an information board on the draft APBDes during the current year.
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