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All Journal Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
Apritia, Mesy
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ANALYSIS OF TRANSPARENCY AND ACCOUNTABILITY IN THE MANAGEMENT OF THE VILLAGE BUDGET (APBDES) IN SUNGAI BESAR VILLAGE, KUBU RAYA REGENCY Apritia, Mesy
Jurnal KIAFE Vol. 4 No. 2 (2026): August 2026
Publisher : Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/kiafe.v4i2.112796

Abstract

ABSTRACT This study analyzes transparency and accountability in the management of the Village Budget (APBDes) in Sungai Besar Village, Kubu Raya Regency, with attention to the role of the Village Consultative Body (BPD), community participation, and village information digitalization. A descriptive qualitative approach grounded in Agency Theory and Stewardship Theory was employed, with data obtained through in-depth interviews with seven categories of informants, supported by observation and documentation, and analyzed using the Miles and Huberman interactive model. The findings indicate that APBDes transparency remains at a basic, symbolic level, characterized by information boards without a formal request mechanism or official digital channel, while the annual IDR 6,000,000 Village Information System (SID) budget has been spent on office Wi-Fi rather than public disclosure tools. Management accountability is administratively and vertically sound, reflected in complete transaction evidence and consistent use of SISKEUDES, although the BPD's horizontal accountability and the timeliness of accountability reports (SPJ) remain weak. These results suggest that administrative compliance has been achieved, while public information disclosure remains more formal than substantive. Keywords : Transparency, Accountability, APBDes, Community Participation, BPD, Village Digitalization.
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