PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN KEUANGAN DESA (Studi pada Desa Melati II Kecamatan Perbaungan)

Lusi Elviani Rangkuti, Dwi Novasari

Abstract


In implementing the village financial management, it is known that there is a considerable amount of potential fraud in each stage of village fund management, from the planning process to the monitoring and evaluation stages. This could be due to the incomprehension of the Village Head in managing village finances. In managing the village finances, an active role is needed not only as the Village Head as the budget authority, but also with the village apparatus consisting of the Village Secretary, the Village Representative Council and other devices. This study concluded that there was a role for the Village Devices in generating accountability for village fund management in Melati Village, Perbaungan Subdistrict, Serdang Bedagai District. The magnitude of the relationship between the Role of Village Devices and Accountability is 0.731 or 73.10%, meaning that the relationship between the role of village officials is very strong in accountability. A good role of village officials will create good accountability.

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