Analysis Of Accountability And Transparency In Village Financial Management (Case Study Of Klumpang Kampung Village)

Abstract

This study aims to analyze the accountability and transparency of financial management in Klumpang Kampung Village, Hamparan Perak District, Deli Serdang Regency, across the five stages of village financial management as stipulated in Home Affairs Ministerial Regulation Number 20 of 2018, namely planning, implementation, administration, reporting, and accountability reporting. The study used a descriptive qualitative approach with data collection techniques in the form of semi-structured interviews, non-participant observation, and documentation, which were analyzed through data reduction, data presentation, and conclusion drawing and verification based on the Good Governance theoretical framework. The research informants consisted of the Village Treasurer and the Head of the Village Consultative Body (BPD), with triangulation from the village community. The results of the study indicate that accountability has been implemented quite well in three of the five stages (planning, implementation, and administration), but weakened in the reporting and accountability reporting stages due to limited human resources and delays in budget disbursement from the central/district government. Transparency in general is not optimal in most stages due to the minimal use of digital media, especially due to the inactivity of the village website. This study recommends strengthening human resource capacity, reactivating village websites, strengthening coordination with district governments, and increasing community participation.