Implementasi Manajemen Keuangan Desa Madat Dalam Meningkatkan Transparansi Dan Akuntabilitas

Abstract

The implementation of village financial management is very important to ensure transparency and accountability in the use of village funds. Although there are regulations governing the management of village funds, there are still obstacles such as limited understanding of village officials and lack of supervision from the community. This study aims to analyze the implementation of village financial management in increasing transparency and accountability. This research method uses a descriptive qualitative approach to obtain an overview of the implementation and effectiveness of each stage of village financial management, especially in Madat Village, Samadua District, South Aceh Regency. The sample in this study used a purposive sampling technique with data collection in October 2024. The respondents in this study numbered 10 people including the village head, BPD, village officials, one person from each hamlet and community leaders such as religious leaders, youth leaders and other figures. The results of the study show that Madat Village has adopted a structured village financial management system, starting from planning, implementation, to reporting and evaluation in accordance with the guidelines set by the government.