Krissantina , Eferyn and Halimatus , Sa’diyah
(2021)
AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA DI KECAMATAN TRENGGALEK
TAHUN 2017.
In: Seminar Nasional Manajemen, Ekonomi dan Akuntasi Fakultas Ekonomi dan Bisnis UNP Kediri, 18 September 2021, Kediri.
Abstract
The purpose of this study was to determine the accountability and transparency of village fund management in
Trenggalek sub-district in 2017. The research tipe is qualitative research with a descriptive analysis approach.
Data collected using techniques such as interviews, observation and documentation. The analysis technique
used is triangulation technique. We found that the accountability in planning and implementation is done by
involving the community participation in planning APBDes. The implementation of the activities was carried out
with the Swakelola principle carried out by the TPK. Reporting is carried out in stages by carrying out each
activity process in accordance with the rules.. In terms of transparency, planning up to reporting, it is carried out
openly by providing information tools in the form of notice boards displayed in front of the village hall or in the
location of physical project development
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