TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) (Studi Kasus: Desa Banjaranyar Kecamatan Brebes Kabupaten Brebes)
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Institusion

Politeknik Harapan Bersama

Author

Mahmudah, Nurul
Anis Faidah, Yusri
Maghfiroh, Laelatul

Subject

HJ Public Finance 

Datestamp

2021-12-29 03:53:46 

Abstract :
This study aimed to determine the transparency and accountability in the implementation of the Village Revenue and Expenditure Budget (APBDes) in Banjaranyar Village, Brebes District, Brebes Regency. It is because the Village Revenue and Expenditure Budget (APBDes) in Banjaranyar Village, Brebes District, Brebes Regency, always increases every year. The data used in this study were obtained from data collection and carried out by direct observation in the field with interviews. The data analysis technique used in this research was descriptive qualitative analysis. This interview technique was carried out directly with the Village Head, Village Secretary, Village Consultative Body, and Village Communities in Banjaranyar Village, Brebes District, Brebes Regency. The results of this study showed that Banjaranyar Village has carried out the transparency and accountability toward the Village Revenue and Expenditure Budget for the 2020 fiscal year. Overall, the transparency and accountability in Banjaranyar Village is in accordance with the provisions as it has been running well and smoothly because the implementation has followed the existing rules and policies. Keywords: Transparency, Accountability, Village Revenue and Expenditure Budget. 

File :
Nurul Mahmudah_penelitian.pdf