AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) (Studi Pada Desa Siliwanga Kecamatan Lore Peore Kabupaten Poso)

Abstract

Accountability is very important in the implementation of village government. The village government as the holder of public policy authority in the region, is obliged to be accountable to the community. This principle provides a signal that the implementation of government must be accountable to the community. Accountability will ensure that the implementation of village government has been carried out properly. This research was conducted in Siliwanga Village and this study aims to describe and determine the accountability of the village government in the management of the Village Revenue and Expenditure Budget (APBDes) in Siliwanga Village, Lore Peore District, Poso Regency. This type of research is qualitative research with a descriptive method. Data analysis techniques in this study are data collection, data reduction, data presentation and drawing conclusions. The results of this study are based on research conducted by researchers in Siliwanga Village regarding the accountability of the management of the Village Revenue and Expenditure Budget in Siliwanga Village. At the planning, implementation, reporting and accountability stages have been carried out in accordance with PERMENDAGRI Number 20 of 2018.

Keywords: accountability, budget, income, village expenditure.