ANALISIS TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DI KECAMATAN BENGKALIS

Abstract

The existence of village autonomy makes villages free to manage their own
household, including in the case of village financial management. The amount of
funds obtained by the village demands the village government to be able to manage
its finances well, because based on the Minister of Home Affairs regulation no 113
2014 village finances are managed on the basis of transparent, accountable,
participatory principles and carried out in an orderly and disciplined budget. The
purpose of this study is to determine the level of Transparency and Accountability
and how the management of village finances in the district Bengkalis. This research
was conducted in Bengkalis District with total 28 villages using Mixed research
method. The population in this study were 28 villages and using the Saturated
sampling technique. The results of this study indicate that the level of Transparency
and Accountability for each Financial Management Stage from Planning,
Implementation, Administration, Reporting and Accountability is at the lowest value
of 86.64% to 100%, meaning that in managing the financial village of Bengkalis Subdistrict
has fulfilled the Principle of Transparency and Accountability. Meanwhile,
qualitatively there are various obstacles in each stage, ranging from regulatory
changes, natural constraints, quality of human resources, even until the delay.
However, the local government continues to improve this condition by always
providing assistance to the village government, one of which is in the form of training
so that village officials as the spearhead of village finance managers have good
capacity so that they can manage the village finances well and expected to give a
significant impact to the welfare of rural communities.