Analysis of Village Financial Management Accountable and Transparent

Abstract

This research aimed to analyse village financial management, based on the principles of Financial Accountability and Transparency. This type of research is a case study with the research location in the village in South Amarasi District, Kupang Regency, East Nusa Tenggara. Research data obtained through interviews, observation and documentation. The data analysis technique used is descriptive qualitative analysis. Data from interviews, observations and documentation are compared with indicators that have been established with reference to government regulations. The variables analysed included village financial management, accountability, and transparency. The results showed that village financial management in 5 villages in Amarasi Selatan District, Kupang Regency, has followed Permendagri number 113 of 2014. In all stages of village financial management, all villages have met the principle of transparency, but still have not met the principle of accountability.