AKUNTABILITAS DAN TRANSPARANSI DALAM PENYUSUNAN LAPORAN KEUANGAN DAN PENGELOAAN DANA DESA DI DESA SEKUNGKUNG KECAMATAN DEPATI TUJUH KABUPATEN KERINCI

Yogi Mahendra, Vivi Herlina, Helmi Edisa

Abstract

This study aims to determine the relationship between the application of transparency and accountability to village financial management. Accountabillity of village fund management is an effort to realize good governance from the planning, impelementation, administration, reporting and accountability processes, and the aim is yo obtain strong data. The data anaisis technigue uses the method (data display). The results showed that village financial management was good according to Permendagri No. 113 of 2014. The implementation team of developmentation team of devalopment activities that were running in an orderly manner and reporting was in accordance with the standards. At the reporting stage the village head reports the realization of the use of the budget to the local government, village deliberation bodies, and the commuity. This study proves that there is a relationship between the imlementation of transparency and anccontability with the financial management of villiage funds and the relationship between variables is transparent and accountabe.