This study explores employees’ perceptions of management transparency at Liberia Village Office, Teluk Mengkudu Subdistrict, Serdang Bedagai Regency. Transparency is considered a key principle of good governance because it enhances accountability, public trust, and community participation. However, its implementation at the village level often faces challenges, including limited facilities, low public literacy, and less open bureaucratic traditions. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and documentation, then analyzed thematically. The findings show that transparency has been implemented fairly well through information boards, village meetings, and direct community outreach. Employees perceive transparency as both a moral responsibility and a legal obligation, as well as an important strategy for strengthening public trust. They emphasize the importance of community participation in village deliberations, involvement in decision-making processes, and open communication among staff to support transparent governance. Despite these positive perceptions, several challenges remain. Many villagers are not accustomed to reading written reports, have limited understanding of financial terminology, and often require additional explanations regarding village programs and budgets. In addition, village staff face limitations in time, human resources, and capacity to conduct ongoing public outreach, reducing the effectiveness of information dissemination. The study concludes that transparency extends beyond simply providing information. Information must also be accessible, understandable, and accepted by the community.
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