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All Journal Jurnal Ilmiah Research and Development Student
Desta Nindia Putri
Universitas Sultan Ageng Tirtayasa
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Analisis Akuntabilitas Pengelolaan Apbdes Di Desa Padarincang Kabupaten Serang Desta Nindia Putri; Nadia Khumairatun Nisa; Andini Ika Febriyanti; Meca Zulfiah; Sati Sukmawati; Risza Ramadhan
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 4 No. 2 (2026): Juni : Jurnal Ilmiah Research and Development
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v4i2.1897

Abstract

This study analyzes accountability in managing the Village Revenue and Expenditure Budget (APBDes) of Padarincang Village, Serang Regency. A descriptive qualitative approach was used through document analysis, observation of budget-publication media, and semi-structured interviews with village financial officers, the village secretary, the Village Consultative Body (BPD), and a community representative. Analysis refers to Mardiasmo's five accountability stages: planning, implementation, administration, reporting, and responsibility. The findings show that administrative accountability has been supported by Musrenbang, RKPDes preparation, BPD deliberation, Siskeudes-based administration, public banners and the village website, and semester monitoring by subdistrict officials and village facilitators. The 2025 APBDes totaled Rp1,619,408,864. Nevertheless, substantive accountability still needs improvement through periodic publication of budget realization, systematic documentation of public feedback, and stronger BPD and community oversight. The study integrates local budget data, field interviews, and five accountability indicators in one analytical framework.
Co-Authors Andini Ika Febriyanti Meca Zulfiah Nadia Khumairatun Nisa Risza Ramadhan Sati Sukmawati