Accountability and Transparency Analysis of Village Budget Management (Apbdes) Reviewed From The Minister Of Home Affairs Regulation Number 20 Of 2018 (Study On The Kesamben Wetan Village Government, Driyorejo District)

Maulidia, Makrifatul (2022) Accountability and Transparency Analysis of Village Budget Management (Apbdes) Reviewed From The Minister Of Home Affairs Regulation Number 20 Of 2018 (Study On The Kesamben Wetan Village Government, Driyorejo District). Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

This study aims to determine accountability and transparency in the management of the Village Revenue and Expenditure Budget (APBDes) of Kesamben Wetan Village, when reviewed from the Regulation of the Minister of Home Affairs Number 20 of 2018. The research method used is a qualitative method with descriptive analysis. The results showed that the Kesamben Wetan Village Government in managing village finances (APBDes) was in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 and could be considered to meet the principles of accountability and the principle of transparency because in the process of preparing the village program the Village Government also involved residents through village deliberations. However, there are still some obstacles in the implementation process, so improvements are needed to improve the quality of village independence.

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