Transparency and Accountability in Village Income and Expenditure Budget Management (APBDes)

Abstract

This study aimed to determine the transparency and the accountability in the implementation of the Village Revenue and Expenditure Budget (APBDes) in Banjaranyar Village, Brebes District, Brebes Regency. It is because in Banjaranyar Village, Brebes District, Brebes Regency, Village Revenue and Expenditure Budget is always increases. The data used in this study were obtained from data collection and carried out by direct observation in the field with interviews. The data analysis technique used in this research is descriptive qualitative analysis. This interview technique was carried out directly with the Village Head, Village Secretary, Village Consultative Body, and Village Communities in Banjaranyar Village, Brebes District, Brebes Regency. The results of this study indicate that Banjaranyar Village has carried out transparency and accountability in the Village Revenue and Expenditure Budget for the 2020 fiscal year. Overall transparency and accountability in Banjaranyar Village is under the provisions and has been running well and smoothly because in implementation it has followed the existing rules and policies.

Penyusunan Sistem Pencatatan Keuangan Pada Ud. Mete Mubaraq Lombe

“…Proses pencatatan keuangan merupakan bagian dari proses dalam akuntansi. Apabila sebuah bisnis ingin bertahan lama, maka pencatatan keuangan atau pembukuan merupakan salah satu elemen yang tidak boleh diabaikan karena kegiatan bisnis tentunya memerlukan pencatatan keuangan atau pembukuan agar setiap transaksi yang terjadi dapat diketahui secara jelas (Faidah & Mahmuhdah, 2022). Saat ini masih banyak usaha kecil yang tidak tertib membuat pencatatan keuangan sehingga mereka jadi tidak tahu apakah bisnis yang mereka jalankan untung ataukah rugi.…”