Analisis Aspek Transparansi dan Akuntabilitas Pengelolaan APBDES dan Kemungkinan Berdirinya BUMDES

Abstract

The purpose of this study is to analyze the aspects of transparency and accountability of the management of APBDes and the possibility of establishment of BUMDES in Sumokali village in terms of Law no. 6 Year 2014, Regulation of the Minister of Home Affairs No.113 of 2014 and other regulations that become supporting. The type of this research is qualitative with descriptive approach that is doing comparison between result of interview, documentation, and primary data. As for this study using nine informants as resource persons. The results of the study show that transparency and accountability of APBDes management has been implemented fairly well from planning, implementation, reporting, responsibility to guidance and supervision. This is evident from the involvement of BPD and the community in decision-making, all expenditures and cash receipts have been recorded in accordance with transactions through bank accounts in accordance with valid evidence, and the guidance and supervision of the village facilitators has been well implemented and in accordance with the regulations. Improvements are needed as an effort to improve transparency and accountability in the management of APBDes Sumokali village in terms of report format that must be attached in the accountability report of APBDES realization for fiscal year 2017 and the lack of transparency in the delivery of information. The possibility of BUMDES establishment in Sumokali village is big enough to be seen from the potential of Sumokali village.