AKUNTABILITAS PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) (Studi Kasus Desa Kanreapia Kec. Tombolo Pao Kab. Gowa)

Armil Adriansyah. 2022. Village Government Accountability in Village Budget Management (APBDes) Case Study at Kanreapia Village, Kec. Kuncio Pao, Kab. Gowa, supervised by Andi Marlinah and Muhammad Fachrul Syarlis.
This study aims to determine the Accountability of the Village Government in implementing the Management of the Village Revenue and Expenditure Budget (APBDes). Thisresearch was conducted in Kanreapia Village, Kuncio Pao District, Gowa Regency.
The data used in this research is qualitative data obtained from in-depth interview techniques. In-depth interview technique was carried out directly with theImplementing Village Financial Technician (PTKD), and the Head of the
VillageConsultative Body (BPD) in Kanreapia Village, Kuncio Pao District, Gowa Regency.The results of this study indicate that overall the Kanreapia Village Government has carried out according to the applicable rules as stated in the DomesticRegulation (Permendagri) No. 113 of 2014 concerning Village Financial Managementand Gowa Regent Regulation No. 10 of 2015 concerning Guidelines for thePreparation of Village Revenue and Expenditure Budgets
(APBDes) and can be said to be accountable where the Kanreapia Village Government has managed the APBDes in accordance with the rules or principles of Village Government Accounting, such as out all aspects ranging from planning aspects to accountability aspects.