Analisis Transparansi Dan Akuntabilitas Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes) Di Desa Sirapan Kecamatan Madiun Kabupaten Madiun

Lavenia, Mirana (2025) Analisis Transparansi Dan Akuntabilitas Pengelolaan Anggaran Pendapatan Belanja Desa (APBDes) Di Desa Sirapan Kecamatan Madiun Kabupaten Madiun. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Penelitian ini bertujuan untuk menganalisis transparansi dan akuntabilitas dalam pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Sirapan, Kecamatan Madiun, Kabupaten Madiun. Pendekatan studi kasus digunakan untuk memahami praktik pengelolaan keuangan desa secara mendalam. Data dikumpulkan melalui wawancara mendalam dengan informan seperti kepala desa, sekretaris desa, ketua Badan Permusyawaratan Desa (BPD), kepala dusun, dan perwakilan masyarakat. Data sekunder diperoleh dari dokumen resmi seperti laporan APBDes dan Rencana Kerja Pemerintah Desa (RKPDes). Hasil penelitian menunjukkan bahwa transparansi diwujudkan melalui penyampaian informasi anggaran via spanduk, musyawarah desa, dan situs web desa, meskipun terdapat kendala rendahnya literasi digital masyarakat. Akuntabilitas tercapai melalui proses perencanaan, pelaksanaan, dan pelaporan yang terdokumentasi dengan baik, namun partisipasi masyarakat dalam pengawasan masih rendah.

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