Analisis Transparansi dan Akuntabilitas dalam Pengelolaan Keuangan Desa

Abstract

This study aims to analyze transparency and accountability in the management of village financial reports in Batugajah Village, Mdona Hyera Subdistrict, Southwest Maluku Regency. This study uses a descriptive qualitative method with data collection techniques through interviews, observation, and documentation. The results of the study show that the village government has made efforts to implement the principle of transparency by providing public access to financial information and presenting reports openly, although there are still limitations in the dissemination of information to the community as a whole. In terms of accountability, the planning, implementation, and reporting processes have been carried out in accordance with the Minister of Home Affairs Regulation (Permendagri) Number 20 of 2018; however, the accountability stage still needs to be improved to be more participatory and in line with the principles of good governance. Overall, financial management practices in Batugajah Village have led to the implementation of transparency and accountability, although strengthening community involvement is still needed.