TRANSPARENCY AND ACCOUNTABILITY IN MANAGEMENT OF VILLAGE ADMINISTRATION REVENUE AND EXPENDITURE BUDGET (APBDES)

Abstract

After the enactment of regional autonomy, transparency and accountability have become very
important issues in the Regional Financial Management, including Village Administration
Financial Management. This research is meant to find out how far the implementation of
transparency and accountability principles of village administration in managing the Village
Budget (APBDes) at Desa Sukosari Lor, Kecamatan Sukosari, Kabupaten Bondowoso through
Planning, Implementation, Administration, Reporting, and Accountability. The research method
used is descriptive with qualitative approach. The resource persons in this study include Head
of Desa Sukosari Lor, other apparatus at Desa Sukosari Lor, Chairman and secretary of BPD
(Village Consultative Board) in Sukosari Lor, Chairman of Village Community Empowerment
Institution (LPMD), Head of Family Welfare Development (PKK) in Sukosari Lor and the
residents of Sukosari Lor as the target for various programs. Data collection techniques used are
in the form of observation, interview, and documentation analysis. Data analysis is performed
with data collection, data reduction, data presentation, data testing, and making conclusion. The
research findings indicate that the Village Head in Desa Sukosari Lor, Kecamatan Sukosari,
Kabupaten Bondowoso has implemented the principles of transparency and accountability in the
management of 2016 budget. In general, transparency and accountability in Desa Sukosari Lor,
Kecamatan Sukosari, Kabupaten Bondowoso has been running well. However, there are some
problems that still have to be fixed.