ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA NAGARI ULAKAN KECAMATAN ULAKAN TAPAKIS

Sari

The study aims to find out how Accountability and Transparency of Dana Desa
management. The analytical method used is descriptive qualitative analysis, which is
analyzing the research process using a questionnaire for Dana Desa managers and
managers in Nagari Ulakan related to the financial reporting system implemented by the
Nagari Ulakan Government and then described according to Permendagri 113 in 2014.
The results showed that the accountability of Dana Desa management in Nagari Ulakan
format had followed Permendagri 113 in 2014, but the reporting was not carried out on
time. Transparency of Dana Desa management in Ulakan Nagari leads to Permendagri
113 in 2014, the weakness of Nagari Ulakan is that the reporting process is immediately
reported to the Regent without going through the camat. Broadly speaking, Dana Desa
management in Nagari Ulakan has referred to Permendagri 113 in 2014, but the
implementation has not been effective. Due to the lack of village assistants and the budget
that is often not timely, it enters Nagari accounts. The advice that can be given is that the
government of Nagari Ulakan should be more effective in presenting the financial
statements of Dana Desa management in accordance with Permendagri 113 in 2014.
Keywords: Accountability, Transparency, Dana Desa