Transparansi dan Akuntabilitas Pemerintah Desa dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa pada Desa Takerharjo, Kabupaten Lamongan

Penelitian ini bertujuan mengetahui transparansi dan akuntabilitas Pemerintah Desa Takerharjo, Kabupaten Lamongan dalam pengelolaan APBDes pada lima tahap pengelolaan keuangan desa (perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban) sesuai Permendagri No. 20 Tahun 2018 dan Perbup Lamongan No. 65 Tahun 2018. Penelitian menggunakan pendekatan kualitatif deskriptif dengan data dikumpulkan melalui observasi, wawancara semi- terstruktur, dan dokumentasi terhadap Kepala Desa, Sekretaris Desa, Bendahara Desa, serta warga, dan dianalisis menggunakan model interaktif Miles dan Huberman. Hasil penelitian menunjukkan bahwa tahap perencanaan, pelaksanaan, penatausahaan, dan pelaporan telah dilaksanakan sesuai prosedur formal, mulai dari Musyawarah Desa, pencatatan melalui Aplikasi Siskeudes, hingga pelaporan tepat waktu kepada Bupati melalui Camat. Namun, keterlibatan masyarakat pada tahap perencanaan masih terwakilkan melalui Ketua RT/RW, dan pada tahap pertanggungjawaban, meski informasi telah disampaikan melalui banner dan media sosial, pemahaman warga terhadap rincian informasi tersebut masih terbatas. Penelitian ini menyimpulkan bahwa Pemerintah Desa Takerharjo telah menerapkan akuntabilitas secara formal dan patuh regulasi, namun transparansi kepada masyarakat masih bersifat administratif dan satu arah, sehingga pemahaman substantif masyarakat perlu ditingkatkan.

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This study aimed to examine the transparency and accountability of the Takerharjo Village Government, Lamongan, in managing APBDes (Village Revenue and Expenditure Budget) across five stages of financial management— planning, implementation, administration, reporting, and accountability—in accordance with Ministry of Home Affairs Regulation No. 20 of 2018 and Lamongan Regent Regulation No. 65 of 2018. A descriptive qualitative approach was employed, with data collected through observation, semi-structured interviews, and document analysis involving the village head, village secretary, village treasurer, and residents; the data were analyzed using the Miles and Huberman interactive model. The results indicated that the planning, implementation, administration, and reporting stages were carried out according to formal procedures, ranging from Village Deliberations and recording via the Siskeudes application to timely reporting to the Regent through the Sub-district Head. However, community involvement during the planning stage was primarily represented by RT/RW (neighborhood/hamlet association) heads, and regarding the accountability stage, although information was disseminated via banners and social media, residents’ understanding of the detailed information remained limited. The study concluded that Takerharjo village government has implemented accountability in a formal and regulation-compliant manner; however, transparency towards the community remains administrative and one- way, indicating a need to improve the community’s substantive understanding.