Prinsip Transparansi Pengelolaan Keuangan Desa: Mengungkap Implementasinya di Desa Pombewe

Syamsul, Syamsul
Nurhadi, Nurhadi
Nurlailah, Nurlailah

Jurnal Akuntansi dan Ekonomika
Vol 15 No 1 (2025): Jurnal Akuntansi dan Ekonomika

This research aims to investigate the application of the principle of transparency in village financial management. This type of research is descriptive qualitative. This research was conducted in Pombewe Village, Sigi Regency. Data was obtained through interviews with the Village Government, Village Facilitators, and the Village Consultative Body (BPD). This research found that the application of the principle of transparency at the planning stage was realized in the form of village APB deliberations and information boards. At the implementation stage, transparency is realized in the form of deliberations and the installation of activity information boards. Then, transparency at the reporting and accountability stage is reflected in the form of deliberation and submission of village financial accountability report files to the authorities. In short, the Pombewe Village Government has begun to apply the principle of transparency at every stage of village financial management.