ABSTRACT

Yudha Saputra (2019). Accountability and Transparency in Village Fund Financial Management (Case Study of Tamban Muara Baru Village, Tamban District, Barito Kuala Regency). Supervisor: M. Nordiansyah, SE, M.Ak, Ak, CA

This research was conducted aiming to find out the accountability and transparency of the financial management of village funds in the village of Muara Baru, Tamban, Barban Kuala District, Tamban.

This study used a descriptive qualitative method by analyzing the accountability and transparency of financial management of village funds in planning, implementation, administration, reporting and accountability in 2018. Data collection techniques used were interviews and documents. The informants in this study are the Village Head, Village Secretary, Village Treasurer and community representatives.

The results of research showed that the role of village officials in the accountability and transparency of village fund management can be said to have played a role, it can be seen in the accountability and transparency of village fund management. Accountability and transparency in the management of village funds starts from the planning stage, village officials conduct deliberations to discuss the Medium Term Village Development Plan. In implementing village funds the submission of village fund funding is accompanied by a Budget Plan and the village treasurer makes payments in accordance with the Budget Plan that has been approved by the village secretary. In the administration of cash receipts and disbursements carried out by the village treasurer is carried out using bookkeeping entered into general cash books, tax auxiliary books and bank books. Reporting on village funds regarding funds used. In accountability, village officials are responsible for the Report on the Implementation of the Village Budget.
 
Keywords: Accountability, transparency, village fund management.